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| Policy No.: '''6101'''<br /> | | Policy No.: '''6101'''<br /> |
| Effective Date: '''10/27/02'''<br /> | | Effective Date: '''10/27/02'''<br /> |
| Revised Date: '''12/06/05''' <br />
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| Reviewed Date: '''01/17/13''' <br />
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| <big>'''Facilities and Administrative (F&A) Cost Policy'''</big>
| | UNMC Policy No. 6101, Facilities and Administrative (F&A) Cost Policy, has been deleted, effective 11/21/17. The contents of that policy have been incorporated into UNMC Policy No. 6100, [[Sponsored Programs Costing]]. |
| == Basis of the Policy ==
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| It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding projects from external sources, including the federal government. These regulations state that those costs not specifically identified with a particular project, instructional activity or other institutional activity shall be considered Facilities and Administrative (F&A) costs.
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| == Purpose of the Policy ==
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| To establish guidelines surrounding the definition of F&A costs.
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| == Definition ==
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| F&A costs are defined by OMB Circular A-21 as those which cannot be identified specifically with a particular project, instructional activity or other institutional activity, and incurred for common or joint objectives. F&A costs include depreciation on buildings and equipment, interest and debt service costs such as bond amortization, departmental administration, operations and maintenance, general and administrative expenses, libraries, sponsored projects administration, student administration and services. Administrative costs include the salaries and fringe benefits of administrative and clerical staff, office supplies, postage, costs of providing local telephone service, computer software, publications, consulting, equipment costing less than the capital threshold, dues, memberships, and travel.
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| == Policy ==
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| It is the policy of UNMC to account for facilities and administrative costs in accordance with Section E of OMB Circular A-21 aggregating and assigning those costs as defined as F&A under the Circular. Refer to UNMC Policy No. 6100, [[Direct Cost|Direct Cost Policy]], for examples of certain special circumstances where costs normally treated as F&A costs are charged directly to a program.
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| ==Additional Information==
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| *Any questions about this policy should be referred to [https://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis].
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| *[http://www.unmc.edu/spa/grants/resources/idc-policy.html Sponsored Programs Administration F&A Rates Policy]
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| *[http://webmedia.unmc.edu/spa/forms/FAWaiver.doc F&A Cost Waiver Request Form]
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| | Any questions about these policies should be referred to [http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis]. |
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| This page maintained by [mailto:dpanowic@unmc.edu dkp]. | | This page maintained by [mailto:dpanowic@unmc.edu dkp]. |