Ohio Administrative Code › Title 3364 - University of Toledo › Chapter 3364-70 - Research Protection and Practices › Section 3364-70-23 - Facilities and administrative "F&A" costs for sponsored research and programs

Current through all regulations passed and filed through July 1, 2024
(A)
								Policy
			 statement
Sponsoring agencies or entities are
				expected to reimburse the university of Toledo "UT" for facilities and
				administrative costs "F&A" that cannot be clearly identified with a
				specific project but are essential to the conduct and completion of the work.
				Examples include administrative costs (e.g., payroll, purchasing, grants
				accounting, research and sponsored programs) and facilities costs (e.g.,
				buildings, utilities, information technology "IT" support, laboratories). The
				university incurs these expenses as legitimate and expected costs during the
				performance of work on sponsored agreements; and, therefore, the institution
				must be equitably reimbursed for these costs.
(B)
								Purpose of
			 Policy
This policy provides guidance on the
				use of F&A costs in sponsored research and programs proposal and budget
				development, and the distribution of recovered F&A funds between the
				central administration and college/departmental accounts.
(C)
								
			 Definitions from U.S. Code of Federal Regulations (CFR) 200
(1)
									Sponsored
			 instruction and training
Specific instructional or training
				activity established by grant, contract, or cooperative agreement. For purposes
				of the cost principles, this activity may be considered a major function even
				though an institution's accounting treatment may include it in the instruction
				function.
(2)
									Organized research
All research and development activities
				of an institution that are separately budgeted and accounted for. It includes
				sponsored research as defined here:
(a)
										Sponsored
			 research means all research and development activities that are sponsored by
			 federal and non-federal agencies and organizations. This term includes
			 activities involving the 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.
(3)
									Other
			 sponsored activities
Programs and projects financed by
				federal and non-federal agencies and organizations which involve the
				performance of work other than instruction and organized research. Examples of
				such programs and projects are health service projects and community service
				programs. However, when any of these activities are undertaken by the
				institution without outside support, they may be classified as other
				institutional activities.
(4)
									Modified total
			 direct costs "MTDC" All direct salaries and wages, applicable fringe benefits,
			 materials and supplies, services, travel, and subawards and subcontracts up to
			 the first twenty-five thousand dollars of each subaward or subcontract
			 (regardless of the period of performance of the subawards and subcontracts
			 under the award). MTDC excludes equipment, capital expenditures, charges for
			 patient care, rental costs, tuition remission, scholarships and fellowships,
			 participant support costs and the portion of each subaward and subcontract in
			 excess of twenty-five thousand dollars. Other items may be excluded only when
			 necessary to avoid a serious inequity in the distribution of indirect costs and
			 with the approval of the cognizant agency for indirect costs.
(5)
									Total direct
			 costs "TDC" All direct expenditures (MTDC but without
			 exclusions).
(6)
									Participant support costs
Direct costs for items such as stipends
				or subsistence allowances, travel allowances, and registration fees paid to or
				on behalf of participants or trainees (but not employees) in connection with
				conferences or training projects.
(7)
									Fixed-price
			 contract
A type of contract in which payment is
				defined by deliverables, and does not depend on resources used or effort
				expended.