设施 & 行政费用常见问题

1)什么是间接成本或设施成本和管理成本?

请注意，学期设施和行政(F&A)成本是联邦的以前被称为间接成本的政府术语. 许多赞助商 have phased out the term "indirect 成本" and replaced it with the term "F&一个成本."

设施及行政管理(F&A)费用是为赞助而发生的费用 programs operating expenses and 成本 that cannot be readily associated with a single 项目、帐户或交易. 这些费用的报销由赞助商支付 to the institution (圣何塞州立大学 and the 圣何塞州立大学研究基金会). F&教育机构的收费标准由教育行政部门审查批准 U.S. 每四到五年进行一次.

F的例子&A费用包括:

Depreciation and interest 成本 associated with 大学's physical plant
Operating and maintenance 成本 such as utility 成本, security 成本, and custodial 成本
常见的管理功能，如工资和采购

2 .答案为F&A赞助机构报销的费用?

The operation of any enterprise, whether it is non-profit or for-profit, involves 成本. In order to fully pay 菠菜网lol正规平台 for the 成本 of its sponsored research and educational 活动,F&费用必须由赞助机构报销. 如果这些成本是如果没有报销，学校将不得不自己支付这些费用. 当然， would have an adverse impact on department budgets, student fees, and university resources. Sponsors recognize this fact and, with few exceptions, are willing to pay for F&A 成本. The 菠菜网lol正规平台研究基金会 is directed by the CSU Office of the Chancellor 包含正确的F&在提案预算和收集这些资金的费用上代表上海大学.

3 .选b&A费用包括?

建筑使用
图书馆使用
改善使用
设备使用
操作与维护
General and departmental administration (accounting, human resources,procurement, 保险、法律)
Sponsored projects administration (proposal and grant/contract management, information 服务)

4) What F&A成本不是:

F&一个成本 are not a tax or "transaction 成本,” such as the cost of cutting a check.
F&A recoveries are not all kept by 菠菜网lol正规平台研究基金会 but are used to reimburse 大学.
F&一个成本 are not taken out of a grant or contract; they are built into it.
F&成本不是任意的或任意的.

5 .答案:b&A费率确定?

计算F的过程&所有大学的学费都是由教育部规定的联邦政府管理和预算局(OMB). 菠菜网lol正规平台和菠菜网lol正规平台研究基金会共同努力确定大学的F&A成本是，现在是将文件提交政府审核.

美国.S. Department of Health and Human Services (DHHS) is the federal agency (referred to as cognizant agency) that audits this process for 菠菜网lol正规平台, and it is with DHHS that 上海州立大学研究基金会签署高等院校收费协议[pdf] 它指定了F&确定预算时使用的比率.

菠菜网lol正规平台目前的F .是什么&一个利率?

和大多数大学一样，上海外国语大学有F&特定于项目类型的费率 being conducted (research, instruction, or other activities) and to the site at which 项目将进行(校内或校外). 费率如下在修订前有效.

上海外国语大学主校区

研究

On: 46.5%
: 26%

指令

On: 55.2%
: 26%

其他

On: 44.6%
: 26%

菠菜网lol正规平台 Moss Landing海洋实验室

研究

On: 52.5%
: 26%

指令

On: 42.9%
: 26%

其他

On: 27.5%
: 26%

定义:

校园计划

The majority of activities are conducted using facilities where space-related 成本 (e.g. rent, utilities and maintenance) are paid for by 大学 or its affiliates, 并且不直接计入项目预算.

校外项目

The majority of activities are conducted (1) in leased facilities where space-related 成本(e.g. rent, utilities and maintenance) are charged directly in the project budget, or (2) in facilities made available (at no cost) to the program by a non-university 组织.

Certain projects do not require a “facility” in that all work (up through analysis) 是在野外完成的吗. 这些类型的项目通常在现场不间断地进行一段时间，将被视为“校外”.“在多数情况下 of work is in the field without the use of university or university affiliate owned facilities such as buildings, trailers, or vessels, that work would be considered 校外.

研究

Refers to all research and development activities that are sponsored by Federal and 非联邦机构和组织. 这一术语包括涉及的活动 training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function 在大学里.

指令

Specific instructional or training activity established by grant, contract, or cooperative 协议. This term does not include the training of individuals in research techniques, 通常称为研究训练.

其他

Sponsored activities programs and projects financed by Federal and non-Federal agencies and 组织s that involve the performance of work other than instruction and 组织研究. 这类计划和项目的例子是卫生服务项目以及社区服务项目.

MTDC

表示修正总直接成本. 完整的F&A成本是在MTDC基础上应用的。 which means that certain cost categories of direct 成本 are excluded when calculating F&一个给定项目的A.

7)哪些项目被排除在F项之外&A?

The following cost categories are excluded from a 修正总直接成本 base:

Capital expenditures (buildings; equipment costing more than $5,000 and with a useful life of more than 一个 year; alterations and renovations)
奖金超过25000美元的那部分
病人护理费用
Participant support 成本 for workshops and conferences and student support 成本 such 如助学金、奖学金和研究金. (注:这些费用报销一般是 made directly to the participants or students and are identified as such in the budget.)

8 .答案:F&我的预算成本损害了我的项目获得资助的机会?

No. 大多数赞助商希望看到F&一个成本. 精心规划的预算包括F&A. As 只要所有的直接成本项目是现实的，F&A不会影响提案的竞争力. 这有两个原因. 首先，其他申请者也会包括F&一个成本在预算中. 其次，资助机构认识到F&A是必要部分不歧视包括F&A. 这种物质 and content of a proposal, including its objectives, methodology, and care of preparation 远比F&决定一个项目是否得到资助.

9)圣何塞州立大学和研究基金会是如何做到这一点的&A成本比较其他主要大学?

圣何塞州立大学和研究基金会的F&A比率是平均的 compared to similar institutions across California, although variations in F&一个利率从一所大学转到另一所大学是很常见的. 一些机构的利率超过70%; 其他的收费低至35%. 计算F时&A，一些机构使用A 修正总直接成本 Base和其他使用a 薪金、工资、福利 or 直接总成本 base. 有几十个因素可以解释F的差异&A费率，包括成本 of heating and cooling, age of buildings, amount of administrative activity devoted to research management, need for replacement of research equipment, and the 研究与校园教学之间的“平衡”.

10) A colleague of mine at another institution and I are applying to the same program. 她所在的机构愿意收取低于全额学费的费用&速度. 为什么上海大学不能同样地做?

Some institutions choose to bear a greater share of research 成本 than others. 原因 why usually correspond to the institution’s prescribed research agenda and its ability 为大学吸收那些F&一个成本. 大部分是这些机构是否有预算来承担其中的一些成本. 更低的F&一个比率通常并不意味着一个机构的研究成本比另一个机构要低. 更有可能的是 that the 成本 are being shifted to 大学 or the state’s taxpayers and not 由保证人承担.

我要去休假. 我能减小F吗&我的奖金?

No. An awarded indirect rate cannot be reduced for purposes of a sabbatical leave. 公休是针对个人的，而不是针对项目的. 当菠菜网lol正规平台的资源被利用时，该项目的全部间接费率将适用. 减少一部分的间接影响不是一个允许的选项.

The on-campus/校外 rate for any project will have been determined at submission. 不考虑公休假，这一间接比率将维持不变.

12) May I reduce the indirect rate on my project while I am on sabbatical, and return 当我休假回来时，它会恢复到以前的价格?

No. 不允许浮动的间接汇率. Please see question #11; reducing 在拨款期间的一部分进行间接资助是不允许的. 一旦赞助商 has committed to the level of indirects, that level is maintained for the life of 补助金的整体执行期限. 休假不影响工资在提交时确定并由发起人承诺.

参考

欲了解更多信息，请参阅统一指南.

统一的指导 2 CFR Part 200 establishes principles for determining 成本 applicable to grants, contracts, and other 协议s 与教育机构合作. 这些原则旨在规定联邦政府 Government bear its fair share of total 成本, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law.