Costs on a sponsored award to the University can be divided into
two categories-Direct Costs and Indirect Costs/Facilities and Administration
(F&A). The Direct Costs can be divided into Modified Total Direct
Costs (MTDC) and Other Direct Costs. The MTDC consists of expenses
that generate F&A such as salaries and supplies. The Other Directs
Costs do not generate F&A and are expenses such as Equipment
greater than $5,000 and Tuition.
The Controllers Office asks the Division to evaluate, project and
budget its anticipated Research Base for each Fiscal Year. The Research
Base consists of the MTDC by Function. An example of a Function
is Organized Research, both on and off campus. The Research Base
is used for comparative purposes. F&A can not be used because
of the yearly rate fluctuations. The MTDC can be multiplied by the
effective rate to obtain an estimate of the F&A recovery. The
effective rate is the percent of the current negotiated F&A
rate received by the department.
The University Negotiated Rate is calculated by dividing the Indirect
Costs by the MTDC and is published after Controller's Office completes
it negotiation with the Government. This occurs every three to five
years.
The Effective Rate is calculated by dividing the Departments Actual
Recovery Rate by the University Negotiated Rate.
The KSAS Business Office asks the Departments with significant
sponsored research awards to help with projecting and budgeting
the Research Base by identifying anticipated, proposed and new sponsored
projects, unfunded and terminated awards and changes in spending
patterns.
The categories for the Research Base Projection are:
Function 1- Organized Research - On Campus
Function 1 - Organized Research- Off Campus
Function 8 - Other Sponsored Research- On Campus
Function 8 - Other Sponsored Research- Off Campus
The Expenditure by Function (EBF) report is used to get the current
MTDC for the department. A sample of a standard Research Base worksheet
with explanations of how to fill it out is included under "Tools".
The Business Office will inform the departments of relevant dates
for meetings and deadlines. They will also send the departments
yearly updated worksheets for data entry.
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