2014 Coursera Partners' Conference

University Of New Mexico Indirect Cost Rate Agreement

2. When will the rate be calculated and how will it be approved? The NMSU (research and development rate) facility and management rate is calculated annually and proposed to our Federal Cognizant Agency, the Office of Naval Research (ONR). The ONR will then conduct a review by the Federal Agency for Cognitive Audit, the Contract Defense Audit Agency (DCAA). Once the review is completed, a DCAA report is submitted to the ONR. Negotiations on the rate between the NMSU and the ONR will then begin and will be based on our proposal and the DCAA review. The ideal process normally takes place in the following time line: the rate is applied to each grant or contract by multiplying the applicable research and development rate by the total modified direct cost charged to that subsidy or contract. The research and development fee is then charged to the contracting entity, as well as the direct costs covered by 2 CFR 200, UNIFORM GUIDANCE. NMSU then processes revenues from the R and D as unlimited income and distributes them to different units of NMSU on the basis of agreements negotiated internally. Prior authorization is required whether they increase an existing budget category or use appropriations for categories not included in the proposed and approved initial budget. If prior authorization is not taken by the appropriate authority, this may result in a reduction in costs. 4. What is the price of R and R D should I use? Should I use the OFF campus rate? The indirect rates of indirect and incidental costs listed above will continue until a new collective agreement is awarded.

9. Audiovisual material: the cost of buying or producing audiovisual equipment in excess of USD 25,000 for a single audiovisual product. The JHU negotiates with the federal government the facilities and administrative rates (F-A, also known as indirect cost rates) and Fringe Benefit Conseil. These rates are formalized in the College and Universities Rate Agreement. Estimates of ancillary benefit rates provided by the Comptroller`s Office should be used for future budget planning until effective rates are approved in a revised federal collective agreement. Rates also take into account possible changes from the current year. For commercially sponsored research, use the commercial set applied to a direct total cost base. For animal or lab studies, use the on-campus research rate. 8. Alterations and Renovations (A-R): drawings and specifications for modification and renovation projects over $50,000. In addition, the costs must not exceed the lower value of $150,000, or 25 per cent of the total direct costs for a period of three consecutive years, unless a waiver is obtained. Each year, the Accounting and Reporting Office develops and negotiates with the federal government a series of R and Different.

The federal government expects these negotiated rates to apply to sponsored premiums, based on the type of sponsored activity and where the sponsored event takes place. Activity types include Commanded Instruction, Organized Research, AG Organized Research, Other Sponsored Activities (Public Service) and Branch. For each of these types of activities, a campus fee and an off-campus rate are negotiated with the federal government. On-campus activities are activities in the university-owned space for which the university supports space costs from university funds. The “Installations” portion of the indirect cost rate on campus includes the cost of the space in which the effort is made on campus. Off-campus activities are activities performed in premises that are not owned or leased by the university to locations where indirect costs associated with the facility do not benefit the project. The “administrative” part of the indirect cost rate on campus (26%) applies to an off-campus sponsored project. For land used for off-campus research, an external source (typically a sponsor) provides funding by paying directly for the space, reimbursement to the university for renting or renting premises, or making re-location spaces available directly to the university.

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