w88 live casino and administrative costs (F&A)

F&A links

Overview

w88 live casino and Administrative costs (F&A), also referred to as "indirect costs" or "overhead," are actual costs that the University of Nevada, Reno (University) incurs when research, education or outreach projects are performed at the University. These costs include the following: administration; utilities; buildings and grounds operations and maintenance; library-related expenditures; various types of University services such as telephones, computer infrastructure and postage services; departmental, college and service unit administrative costs; and federally-mandated research compliance.

All sponsored projects are required to charge the full federally negotiated F&A w88 live casino regardless of the sponsor. This requirement to charge the full F&A w88 live casino rule applies to applications and proposals submitted to government agencies, private companies, industrial groups, foundations, or other organizations. The w88 live casino, Cost Principles, and Audit Requirements for Federal Awards requires all federal sponsors to pay the University's federally negotiated w88 live casino unless an agency has a statutory exemption.

F&A w88 live casino are reimbursement for actual w88 live casino. Full F&A should be calculated in the proposal budget. It should be emphasized that F&A w88 live casino are not merely convenient accounting fictions; they are factual obligations and w88 live casino incurred by the University. The assessment made against sponsors for F&A w88 live casino, therefore, is reimbursement to the University for w88 live casino actually incurred. It is not in any sense profit, bonus or a service fee. The University cannot afford to accept funds for activities without recovering the total (direct and F&A) w88 live casino of the activities. When the University must pay these w88 live casino from their own funds, money must be diverted from other needs. On rare and unusual circumstances, the University may agree to waive F&A based on an assessment of the value of a program to the University as a whole and not just to a specific investigator or department.

Responsible sponsor representatives are fully aware that F&A are a sizeable portion of the total cost of supporting research. Sponsors judge proposals not by the F&A w88 live casino but by the professional standing of the faculty member, the merit of the proposed work and the pertinence of that work to their own goals.

Federally negotiated F&A w88 live casino agreement

w88 live casino cognizant federal agency is the U.S. Department of Health and Human Services.

A copy of the University's current F&A w88 live casino agreement is available upon request.

Elements of F&A w88 live casino

w88 live casino:

The w88 live casino portion of F&A includes depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements, operations and maintenance expenses and library expenses.

w88 live casino:

The administration portion of F&A includes general University administration and expenses, departmental administration, sponsored projects administration, student services administration and all other types of expenditures not specifically listed under one of the subcategories of w88 live casino.

Calculating F&A w88 live casino

The F&A rate is a percentage of a base amount established by negotiation with the cognizant federal agency on the basis of the institution's projected w88 live casino and distributed as prescribed in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The appropriate F&A rate to be used is determined by the type of project work. Sponsored project types are research, instruction, public service and student service. Current rates can be found in the w88 live casino on the w88 live casino website.

To determine F&A w88 live casino, calculate the sum of all budgeted direct w88 live casino (total direct w88 live casino). Next, calculate modified total direct w88 live casino (MTDC) by subtracting any of the budget items listed below. Finally, apply the appropriate F&A rate (percentage) to MTDC (multiply MTDC by F&A rate). The resulting figure is the F&A cost. Example: 0,000 (MTDC) x 44% (on-campus research F&A rate) = ,000 (F&A cost).

w88 live casino excludes the following w88 live casino:

  • Capital w88 live casino
  • w88 live casino (any one item over ,000)
  • Patient Care
  • Rental costs of off-site w88 live casino
  • Scholarships and fellowships
  • Subcontract w88 live casino in excess of ,000
  • Tuition remission
  • Participant support

The on-campus F&A w88 live casino will be applied to any sponsored project that requires utilization of University equipment, library service or University space (space owned or leased by the University and not leased by the sponsored project). The on-campus F&A w88 live casino applies to most sponsored projects.

The off-campus F&A w88 live casino will be applied only to sponsored projects in which the work is required to be based off-campus because of the nature of the work and the requirements of the award. Convenience of the employee or telecommuting is not a consideration. The current F&A w88 live casino agreement defines off-campus as the following:

An off-campus program is one where the preponderance of the program is conducted by the w88 live casino:

  1. In leased w88 live casino where space related costs (eg rent, utilities and maintenance) are charged directly to the w88 live casino, OR
  2. In w88 live casino made available (at no cost) to the program by a non-university organization OR
  3. A minimum of 50 miles away from the w88 live casino over an uninterrupted period of time w88 live casino 90 days per w88 live casino year for field work. Short duration workshops are generally considered to be on-campus.

Requesting an F&A w88 live casino

It is the policy of the University to collect the full, negotiated F&A w88 live casino on all sponsored projects.

Waiver: An F&A waiver is the difference between the University's approved F&A w88 live casino and the sponsor's F&A w88 live casino. All voluntary waivers must be approved by the Assistant Vice President for Research Administration. Note: A sponsor policy that mandates an F&A w88 live casino that is lower than the University's full F&A w88 live casino is not considered a voluntary waiver. For further information on the waiver process, please see the Facilities and Administrative w88 mobile.