Priel Gof
SUNY Albany
‘ Research Space Projection
Fiscal Year 1995
: Current Proposed Proposed
Rate Rate Rate
Facilities: Use Allowance 6.1 42 5.2
M&O 13.7 12.4 16.7
Library 1.4 1.3 1.3
Total 21.2 17.9 23.2
Administration Cap 26.0 26.0 26.0
Total 47.2 43.9 49.2
I (1) (2)
t Research Square Feet 160,670 215,692
% of Total Campus Space 11.1 14.9
i (1) Impact of Research Space Survey
(2) Impact of Research Space Estimate
based on Salaries
Total Campus Space 1,444,233
Research MTDC Base - On Campus
S&W MTDC
Funded 7,849,424 13,037,546
Cost Sharing 1,819,845 2,307,366.
Total 9,669,269 15,344,912.
' icprop\supp\jack240.wk4 02/27/96
INDIRECT COST - FULL RECOVERY
INPACT OF EXPANDED BASE
EQUIPMENT < $5,000
FY 1994-95
EXPANDED
Ipc MTDC Calc MTDC Equivalen
CAMPUS RATE BASE Ipc BASE Ipc %
Albany 47.2 8,729,441 4,120,296 8,922,020 4,120,296 46.2
Note: There is approximately a 1% differential due to the inclusion of equipment < $5,000 in the MTDC base. Thus a
rate of 46.2% should generate the same IDC recovery as the current rate of AT.2%h.
g:\cost\123\pers\icanal95
SUNY at Albay
MTDC by ChaniOn-Of
Figdal Year 1998
i : a ‘Sponsored Research Res Space: MBO MBO Rate
H ‘Chart. 2 Departnient: Total 20n OF. ‘by Dept Costs: by Dept,
42000700 ANTHROPOLOGY 351,695 296,214 55,481 665 7,905 267
42000900 ART 8,495 8,495 1,144 13,592 160.01
42001300 BIOLOGY 1,924,121 1,856,621 67,499 26,365 313,244 16.87
42001800 CHEMISTRY 779,821 779,821 20,065 238,393 30.57
42002100 COMPUTER SCIENCE 240,237 233,966 6,271 564 6,704 2.87
{ 42002600 | ATMOSPHERIC SCIENCE 929,402 743,924 185,477 4,241 50,384 6.77
42002700 9 ECONOMICS 32,812 32,812 60 713 217
42003100 ENGLISH 2,294 2,294 111 1,320 57.53
i 42003700 DEPT OF FRENCH STUDIES 2,820 0 2,820 12 145 ERR
i 42004000 DEPT OF GEOGRAPHY & PLANNING 121,842 121,842 3,640 43,245 35,49
| 42004100 GEOLOGY 222,163 207,655 14,507 3,856 45,818 22.06
' 42004200 GERMAN 5,132 5,132 oO 0.00
42004600 HISTORY 349 349 26 304 86.97
42006300 MATHEMATICS AND STATISTICS 107,019 107,019 86 1,016 0.95
42007600 PHYSICS 1,705,466 1,686,684 18,782 26,185 311,106 18.44
i 42007800 PSYCHOLOGY 1,785,352 707,125 1,078,227 13,819 164,182 23,22
H 42008000 COMMUNICATION 21,604 21,604 76 897 415
42008400 —- LATIN AMER. & CARIBBEAN STUDIES 23,993 23,993 i) 0.00
r 42008600 GERMAN AND SLAVIC 140,182 140,182 83 990 0.71
| 42008800 SOCIOLOGY 398,876 398,876 4,701 20,204 5.07
42009000 PUBLIC HEALTH PROGRAM 1,348,723 1,329,343 19,380 282 3,352 0.25
42009200 ENVIRON. HEALTH & TOXICOLOGY 60,634 0 60,634 ct) ERR
42009300 EPIDEMIOLOGY 28,543 28,543 0 0.00
42009400 HEALTH POLICY 244,673 244,673 646 7,680 3.14
42009700 BIOMETRY & STATISTICS-PUB HEALTH 7,780 7,780 24 290 3.73
44000100 DEAN'S OFFICE-SCH BUS 6,547 6,547 53 633 9.68
t 44002600 MARKETING 81,474 81,474 20 238 0.29
} 44002700 | DEPARTMENT OF MANAGEMENT 8,849 8,849 0 0.00
i 48003100 CRIMINAL JUSTICE 4,266 4,266 163 1,940 45.47
| 50000100 DEAN'S OFFICE-EDUCATION 506 506 3 40 7.82
50002000 + DEPT OF EDUC THEORY & PRAC-PD&E 172,899 37,349 135,550 926 41,006 29.47
50004300 | COUNSELING PSYCHOLOGY & STUDEN 39,130 39,130 827 9,831 25.13
50007800 | PSYCHOLOGY AND STATISTICS 217,168 217,168 870 10,333 476
| 64000100 DEAN'S OFFICE-INFORMATION SCIENC 10,333 10,333 11 132 4.28
t 64006100 SCHOOL OF INFORMATION SCI & POLI 3,000 0 3,000 t) ERR
\ 77007700 = POLITICAL SCIENCE 24,628 24,628 47 554 2.25
77007800 = PUBLIC ADMINISTRATION 939,847 82,042 857,804 258 3,062 3.73
81000100 DEAN'S OFFICE-SOCIAL WELFARE 314,459 314,459 1,251 14,859 4.73
81008900 | SOCIAL WELFARE 550,359 550,359 351 4,170 0.76
83000100 PROVOST - ROCKEFELLER COLLEGE 216,222 216,222 663 7,878 3.64
86005100 CTR. SOCIAL&EDEMOGRAPHIC ANALYSI 19,270 19,270 204 2,428 12.60
42021300 | BIOLOGY-NEURO RESEARCH CENTER 159,324 159,324 4,126 49,025 30.77
43020100 | CENTER FOR MOLECULAR GENETICS 106,599 106,599 733 8,710 8.17
43020300 = GRI-CENTER FOR WRITING & LITER 759,295 759,295 1,392 16,535 2.18
43020900 —- GRI-INSTITUTE-PROGRAM & LOGICS 150,601 150,601 732 8,696 5.77
4 43021000 INSTITUTE-STUDY OF INFO SCIENCE 104 104 oO 0.00
{ 60011100 | CHILD STUDY RESEARCH CENTER 162,293 162,293 2,522 29,969 18.47
86011600 | CENTER FOR RESEARCH & DEVELOPM 21,288 21,288 411 1,320 6.20
86020600 ATMOSPHERIC SCIENCES RES CENTE 2,561,026 2,236,182 324,844 35,662 423,698 18.95
86021000 HINDELANG CENTER 1,318,762 1,044,484 274,278 4,858 87,721 5.53
86031500 | CENTER FOR WOMEN IN GOVERNMEN 74,123 74,123 1,222 14,516 19,58
86071500 | VP FOR GRADUATE STUDIES & RESEA 10,450 10,450 12 145. 1.39
88049400 LIBRARY CONSERVATION PROGRAM 22,621 22,621 0 0.00
18,449,469 15,344,914 3,104,556 160,670 1,908,921 12.45
Total Adj PS! Space 14,444,233
Total M&O Pool 17,158,939
g:\cost\1 23\icprop\alb\20base95.wk4 02/26/96
UNIVERSITY. AT ALBANY
STATE UNIVERSITY OF NEW YORK
February 2, 1996
TO: Laurie Kozakiewic:
FROM: Stephen A. Schafer
SUBJECT: Request for Indire¢t Cost Recovery Data
Ihave attached the charts and tables you requested for Vice President Gullahorn’s
consultation with the President. Please remember that the large portion of unallocated
funds projected for the 1996-97 fiscal year represents the portion of indirect cost usually
allocated by the President for campus projects and/or in response to requests for funding.
Tf you have any questions, or require additional information, please do not hesitate to call.
Attachments
c Vice President Carlucci
K. Lowery
Fax:
Administration 341
Albany, New York 12222
518/442-3110
518/442-3112
Indirect Cost Recovery
1996-97 Projected Expenditures
& Operating
& CFP Items
i Uncommitted
Note: Since no CFP distributions have yet been authorized by the President’ s Office, a large portion of the 1996-97 funds remain uncommitted.
On average, over the last 3 years, approximately $1M has been authorized by the President's Office for CFP distributions.
Indirect Cost Recovery
Current Base Operating Budget
@ Finance & Business
B Research
Development/Incentive
OD University Awards
i Research Equipment
& Superfund
G Other
Indirect Cost Recovery Expenditures by Category
JTEM/YEAR _ 1995-96 1996-97
| Total Indirect Cost Recovery (including interest) $ 7,575,000 $ 7,726,500 2% increase
Central Office Assessment $ 1,148,000 $ 1,170,960 2% increase
Net Indirect Cost Recovery $ 6,427,000 $ 6,555,540
i Annual Base Operating Budget
Finance and Business Operating Budget $ 1,694,347 $ 1,694,347
Research Operating Budget $ 927,159 $ 927,159 ~
| Development and Incentive $ 350,000 $ 350,000 (in chides Fisv to Dea my
| University Awards Program $ 170,000 $ 170,000
{ Research Equip Challenge Grant $ 250,000 $ 250,000
| Superfind Payback $ 314,893 $ 314,893
| CESTM $ 147,000 $ 147,000
| Podium Network $ 100,000 $ 75,000
\ University Advancement - Albany Magazine $ 13,000 $ 13,000
| Subtotal Base Operating Budget $ 3,966,399 $ 3,941,399
Campus Financial Plan Items (State shortfall)
: Library Acquisitions $ 1,143,600 $ 838,500
i Computing Services $ 360,000
i Subtotal Campus Financial Plan Items $ 1,503,600 $ 838,500
I
Summary
Campus Financial Plan Distributions
| Funding Swaps $ 286,770
Computing and Other Equipment Purchases $ 11,240
Physical Vapor Deposition Facility $ 400,000
| Employee Searches $75,000
| Total Campus Financial Plan Distributions $ 773,010
,
i Uncommitted ICR Funds $ 183,991 $ 1,775,641 *
* Since no CFP distributions have yet been authorized by the President's Office, a large portion of
i the 1996-97 funds remain uncommitted. On average, over the last 3 years, approximately $1M
has been authorized by the President's Office for CFP distributions,
Revised: 1/24/96
HAICR\1995_96\MISC\STATS.XLS Page 1 Printed: 1/29/96
Indirect Cost Recovery Expenditures by Category
ITEM/YEAR 1993-94 1994-95 1995-96
'
| Total Indirect Cost Recovery (including interest) $ 7,401,428 $ 7,884,668 $ 7,575,000
Central Office Assessment $ 1,255,874 $ 1,367,093 $ 1,148,000
i Net Indirect Cost Recovery $ 6,145,554 $ 6,517,575 $ 6,427,000
Annual Base Operating Budget
Finance and Business Operating Budget $ 1,686,683 $ 1,728,071 $ 1,694,347
Research Operating Budget $ 927,159 $ 927,159 $ 927,159
Development and Incentive $ 210,000 $ 230,000 $ 350,000
| University Awards Program $ 170,000 $ 170,000 $ 170,000
| Research Equip Challenge Grant $ 250,000 $ 250,000 $ 250,000
i Superfund Payback $ 153,893 $ 153,893 $ 314,893
President's Office $ - $ - $ 33,660
University Advancement - Albany Magazine $ 13,000 _$ 13,000 $ 13,000
Subtotal Base Operating Budget $ 3,410,735 $ 3,472,123 $ 3,753,059
Campus Financial Plan Items (State shortfall)
Library Acquisitions $ 780,308 $ 1,600,000 $ 1,143,600
Computing Services $ - $ -900,000 $ 360,000 ©
Physical Plant $ : $ 420,000 -
Subtotal Campus Financial Plan Items $ 780,308 $ 2,920,000 $ 1,503,600
Campus Financial Plan Distributions
Funding Swaps $ - $ 179,291 $ 286,770
Physical Construction (Plant) $ 238.417 $ 14,100 $ -
Networking Projects $ - $ $0,123 $ -
Computing and Other Equipment Purchases $ 632,582 $ 84865 $ 11,240
Child Care Center $ - $ 100,000 $ -
Physical Vapor Deposition Facility $ - $ - $ 400,000
Registrar's Office - System Projects $ - $ 64,150 $ -
CESTM $ 171,080 $ 147,000 $ 147,000
Employee Searches $ 1,786 $ 100,000 $ 75,000
Recruitment $ 60,000 $ 124,484 $ -
i Other Allocations $191,127 _$ 26,000 _$ 8,580
f Total Campus Financial Plan Distributions $ 1,294,992 $ 890,013 $ 928,590
!
Summary
Hl Revised: 10/24/95
HNICR\1995_96\MISC\STATS.XLS. Page 1 Printed: 1/17/96
, ae i
Office of Financial Management and Budget Administration 341
Albany, New York 12222
518/442-3110
Fax: 518/442-3112
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
February 2, 1996
' TO: Laurie Kozakiewic:
FROM: Stephen A. Schafer,
SUBJECT: Request for Indiregt Cost Recovery Data
T have attached the charts and tables you requested for Vice President Gullahorn’s
consultation with the President. Please remember that the large portion of unallocated
funds projected for the 1996-97 fiscal year represents the portion of indirect cost usually
| allocated by the President for campus projects and/or in response to:requests for funding.
If you have any questions, or require additional information, please do not hesitate to call.
Attachments
’ c Vice President Carlucci
K. Lowery
Indirect Cost Recovery
1996-97 Projected Expenditures
& Operating
& CFP Items
@ Uncommitted
Note: Since no CFP distributions have yet been authorized by the President’ s Office, a large portion of the 1996-97 funds remain uncommitted.
On average, over the last 3 years, approximately $1M has been authorized by the President's Office for CFP distributions.
Indirect Cost Recovery
Current Base Operating Budget
Finance & Business
@ Research
@ Development/Incentive
O University Awards
@ Research Equipment
Superfund
O Other
Indirect Cost Recovery
1995-96 Expenditures To Date
Operating
& CFP Items
& CFP Distributions
© Uncommitted
|
| Indirect Cost Recovery Expenditures by Category
| ITEM/YEAR . _ 1995-96 1996-97
|
Total Indirect Cost Recovery (including interest) $ 7,575,000 $ 7,726,500 2% increase
| Central Office Assessment $ 1,148,000 $ 1,170,960 2% increase
' Net Indirect Cost Recovery $ 6,427,000 $ 6,555,540
|
I
i Annual Base Operating Budget
Finance and Business Operating Budget $ 1,694,347 $ 1,694,347
Research Operating Budget $ 927,159 $ 927,159 icy 4 b \
Development and Incentive $ 350,000 $ 350,000 (inc/ndes PISD To Years |
University Awards Program $ 170,000 $ 170,000
| Research Equip Challenge Grant $ 250,000 $ 250,000
' Superfund Payback $ 314,893 $ 314,893
I CESTM $ 147,000 $ 147,000
i Podium Network $ 100,000 $ 75,000
i University Advancement - Albany Magazine $ 13,000 $ 13,000
Subtotal Base Operating Budget $ 3,966,399 $ 3,941,399
I Campus Financial Plan Items (State shortfall)
t Library Acquisitions $ 1,143,600 $ 838,500 .
Computing Services $ 360,000
Subtotal Campus Financial Plan Items $ 1,503,600 $ 838,500
\ Campus Financial Plan Distributions
i Funding Swaps $ 286,770
j Computing and Other Equipment Purchases $ 11,240
| Physical Vapor Deposition Facility $ 400,000
: Employee Searches $ 75,000
; Total Campus Financial Plan Distributions $ 773,010
‘
| Uncommitted ICR Funds $ 183,991 $ 1,775,641 *
* Since no CFP distributions have yet been authorized by the President's Office, a large portion of
k the 1996-97 funds remain uncommitted, On average, over the last 3 years, approximately $1M
i has been authorized by the President's Office for CFP distributions.
Revised: 1/24/96
HAICR\L995_96\MISC\STATS.XLS Page 1 Printed: 1/29/96
Indirect Cost Recovery Expenditures by Category
ITEM/YEAR . 1993-94 1994-95 1995-96
Total Indirect Cost Recovery (including interest) $ 7,401,428 $ 7,884,668 $ 7,575,000
Central Office Assessment $ 1,255,874 $ 1,367,093 $ 1,148,000
Net Indirect Cost Recovery $ 6,145,554 $ 6,517,575 $ 6,427,000
Annual Base Operating Budget
Finance and Business Operating Budget $ 1,686,683 $ 1,728,071 $ 1,694,347
Research Operating Budget $ 927,159 $ 927,159 $ 927,159
Development and Incentive $ 210,000 $ 230,000 $ 350,000
University Awards Program $ 170,000 $ 170,000 $ 170,000
Research Equip Challenge Grant $ 250,000 $ 250,000 $ 250,000
Superfund Payback $ 153,893 $ 153,893 $ 314,893
President's Office $ - $ - $ 33,660
University Advancement - Albany Magazine $ 13,000 $ 13,000 $ 13,000
Subtotal Base Operating Budget $ 3,410,735 $ 3,472,123 $ 3,753,059
Campus Financial Plan Items (State shortfall)
Library Acquisitions $ 780,308 $ 1,600,000 $ 1,143,600
Computing Services $ - $ 900,000 $ 360,000 ©
Physical Plant $ : $__420,000_-
Subtotal Campus Financial Plan Items $ 780,308 $ 2,920,000 $ 1,503,600
Campus Financial Plan Distributions
Funding Swaps $ - $ 179,291 $ 286,770
Physical Construction (Plant) $ 238,417 $ 14,100 $ -
Networking Projects $ - $ 50,123 $ -
Computing and Other Equipment Purchases $ 632,582 $ 84865 $ 11,240
Child Care Center $ - $ 100,000 $ -
Physical Vapor Deposition Facility $ - $ - $ 400,000
Registrar's Office - System Projects $ - $ 64,150 $ -
CESTM $ 171,080 $ 147,000 $ 147,000
Employee Searches $ 1,786 $ 100,000 $ 75,000
Recruitment $ 60,000 $ 124484 $ cs
Other Allocations $ 191,127 _$ 26,000 $ 8,580
Total Campus Financial Plan Distributions $ 1,294,992 $ 890,013 $ 928,590
deel and |
HAICR\1995_96\MISC\STATS.XLS Page |
Revised: 10/24/95
Printed: 1/17/96
a
Accounting Office Administration 339
Albany, New York 12222
rriGe OF TH
VICE PRES! 195
LL CRANES
! JANIS 4996
JHU
UNIVERSITY AT ALBANY
| STATE UNIVERSITY OF NEW YORK
TO: Jeanne Gullahorn yi oR ee
FROM: James R. Van Voorst, University Accountant f ——
DATE: January 16, 1996 YS
SUBUJ.: 1995-96 Indirect Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
| has been updated to include December indirect cost recovery figures. In addition,
t the fiscal year 1994-95 indirect cost recovery figures have been included for
| comparison purposes. Also included are two graphs which provide where we stand
in relation to our projected cumulative December recovery and our projected annual
recovery. | hope these graphs are useful and informative.
; Please note that the projected recovery of $7,800,000 was the estimate for
i 1995-96 established by the Research Foundation, however, the campus has
indicated to the Research Foundation that a target of $7,400,000 is more
| appropriate.
t Attachments
c: C. Carlucci
i J. Casabella
| K. Lowery
i L. Neveu
G. Sanders
E. Scanlan
S. Schafer
JVV:pjb
(a-684)
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1995-96
MONTHLY PROJECTED MONTHLY ACTUAL 1994-95 1994-95,
i PROJECTION YEARTODATE ACTUAL YEAR TO DATE ACTUAL YEAR TO DATE.
JULY 848,061 848,661 889,394 889,394 695,134 695,134
AUGUST 780,000 1,628,661 TOA,A35 1,680,529 776,790 1,471,924
! SEPTEMBER 610,350 2,239,011 661,004 2,341,533 637,984 2,109,908
OCTOBER 639,087 2,878,097 594,877 2,936,410 622,526 2,732,434
f NOVEMBER, 513,671 3,391,768 495,343 3,431,753 591,509 3,323,943
{ DECEMBER 453,632 3,845,400 720,874 4,152,627 615,269 3,939,212
i JANUARY 484,524 551,952 4,491,164
i FEBRUARY 512,953 532,198 5,023,362
MARCH 657,766 783,421 5,806,783
APRIL 939,592 452,472 6,259,255
MAY 574,737 569,807 6,829,062
JUNE 785,029 808,619 7,637,681
|
|
I
I ———— a
j 7,800,000 4,152,627 7,637,081
i
i
|
STATUS OF CAMPUS INDIRECT COST RECOVERY
DECEMBER CUMULATIVE 1995
Actual July 1995-December 1995
Projected July 1995-December 1995
Projected July 1995-June 1996
$4,152,627 °
7a
$3,845,400
$7,800
$0 $4,000,000 $8,000,000
000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
= Actual
PHOBIA AND ANXIETY DISORDERS CLINIC
DAVID H. BARLOW, Ph.D., DIRECTOR
Center for Stress and Anxiety Disorders
The State University of New York at Albany
1535 Western Avenue
Albany, New York 12203
518/456-4127
UFEICE Ok 1 His
VICE PRES SIDENT
LLALIM fray
DES 4 15
TO: Vice President Gullahorn IN UT “ARCH
FROM: David H. Barlow
DATE: November 28, 1995
Jeanne, here is material developed last spring from Gillespie’s committee of which, I
assume, you are aware. The recommendations (what we should ask for) came out of the
committee but were actually generated by Zitomer. However, regarding Gillespie’s
information, Karen Hitchcock pointed out to me that there may be at least one major error
regarding Stony Brook negotiating a 90% return from the Research Foundation. Before
distributing this information to the committee, I wanted to run it by you and get your
input. Let me know what you think.
/mab.
Notes from the SUNY Research University Deans Meeting
Fund raising and ICR components
5/9/95 - J. Gillespie
The SUNY Research University Arts and Sciences Deans met on Thursday evening and Friday,
May 4-5. All of the deans from all of the campuses were present. The topics of the meeting
were wide-ranging and informative: budget, structure, fund raising, indirect cost return
funding, tuition waivers, the changing role of arts and sciences (are comprehensive research
universities going to continue to be comprehensive, the future of the arts, etc.). The topics
of fund raising and indirect cost recovery were discussed at length and are summarized here.
Each of the Colleges is doing more in fund raising in concert with development officers. At
Buffalo development officers have been hired or assigned in each College at least half-time per
College. The deans all say that the success varies with the quality of the person assigned and
that they are feeling their way in a fledgling role. They do not feel much progress has been
made, but they realize that the effort is quite important for the long run. At Stony Brook the
same policy prevails as at Buffalo, but the deans are much less satisfied and they feel the
faculty could be used more and the hiring of development officers for each college has not
paid off at this time. Binghampton uses much the same system as Albany, with the Dean of
Arts and Sciences working with the central development staff and we are both very satisfied
with our early efforts. Binghampton is making much more use of alums on the campus in
academic activities than we are, but the Dean is also not sure of the payoff for this very time
consuming set of activities. She was quite interested in our work in bringing the faculty to
the donors and the formation of the New York City group. All of the deans foresee a time in
the near future in which 30% of their time will be spent in fund raising. In general, they look
forward to this role, challenging as it is, and to contributing to their universities in this way.
Each of the Colleges, except for Albany, has an indirect cost sharing formula. Stony Brook
just developed its policy about three years ago. Their policy has some quite interesting
features. First, they have a 90% return of indirect costs to the campus which they negotiated
with the SUNY Research Foundation. The other Colleges have the standard policy of 75%.
Second, they return 25% to Academic Affairs; the Provost keeps 11%, the deans get 14%
proportional to their total research income generated; of that proportion at the arts and
sciences college level, the department chairs get 9%, the science and social science deans get
4%, and they provide the Humanities Dean 1% by formula. In return, the deans pay for all
set up costs and promotions, etc., although they negotiate with the President and Provost on
big ticket items in the sciences on which the Science Dean generally pays half. At Buffalo the
deans get 10% and’ the Provost gets the rest. Some of the deans provide a percentage to
PI's, some provide a percentage to departments, and some do both. This system is quite
stable and provides major incentives for researchers, no matter which of the subformulae are
used. Again, the deans pay for promotions and set ups except in extraordinary cases. At
Binghampton the Dean provides all 10% to the departments. The Binghampton Dean is
attempting to revise her formula, which she inherited, to the Buffalo model. All of the deans
say they really have no more money as a result of the indirect cost recovery return, because
it is spent on items formerly funded with dollars from other sources, such as set ups formerly
coming from the Provost. But the incentive is so high for them and for the faculty that they
would not trade this position for Albany’s under any circumstances. They say the motivation
for faculty is measurable and significant.
What we should ask for.
1. Return of 20% indirect costs to college, departments, investigators.
2. Faculty Advisory Committee to Vice President for Research for distribution of indirect costs generated from
research grants.
Justification for Returning Indirect Costs to College and Investigators
1, Provides additional incentive for generating more funds for investigators and also for applying to agencies that
provide indirect costs.
2. The amount of these funds is directly proportional to the amount of grant money generated-gives Deans and
Chairs big incentive to provide appropriate encouragement and environment for grant applicants.
3. The grantees are valued more within their department and college- another morale booster.
4. Allows the use of some discretionary funds at the departmental or investigator level.
5. Alleviates the perception that money is flowing one way.
Justification for Advisory Committee
1. Researchers have very little hard information concerning how money is spent. This leads to suspicion of misuse.
Faculty have strong sense that services have eroded because this money is going elsewhere. If untrue, the proposed
Committee will learn so; if true, it should be corrected.
2. Administrators who spend the money may have little contact with the faculty who generate it. They may not
It have the best perspective on how whatever discretionary funds are available is spent, or what goes into the
i generating of these funds.
How the Indirect Costs should be distributed.
1. 2/3 to department/grantees, 1/3 to deans. The funds should be distributed in direct proportion to how they are
generated, i.e., if a department generates 10% of the colleges indirect costs, it should get 10% of that portion
distributed to the department/grantees.
2. The money given to the department/grantees should be distributed through the following guidelines.
If more than 25% of the faculty in the department are funded, a committee of all the researchers who have
been funded sometime over the last five years should establish guidelines for the division of funds with the
stipulation that any fraction returned directly to the grantees should be in strict proportion to amount
generated by each.
Tf less than 25 % of the faculty of a department is funded, the funds should be divided among the grantees
in strict proportion to amount generated by each.
Make Up of Advisory Committee
The committee should be comprised of 15-20 faculty members, The larger the committee, the greater the assurance
| that information will be widely disseminated.
Members should be current grant recipients. Each college should be represented in rough proportion to the numbers
i of funded faculty. Departments with 10 or more grantees or over 50% of the faculty funded should be represented.
~ OF
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
TO: Vbsenne Gullahorn /Z can 5 Nik
FROM: James Van vent Mile FOR RESEARCH
DATE: December 7, 1 fl
“
SUBJ.: an ie Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include November indirect cost recovery figures. In addition,
the fiscal year 1994-95 indirect cost recovery figures have been included for
comparison purposes. Also included are two graphs which provide where we stand
in relation to our projected cumulative November recovery and our projected annual
recovery. | hope these graphs are useful and informative.
Please note that the projected recovery of $7,800,000 was the estimate for
1995-96 established by the Research Foundation, however, the campus has
indicated to the Research Foundation that a target of $7,400,000 is more
appropriate.
Attachments
c: C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders
—. Scanlan
S. Schafer
JVVpjb
(a-684)
Accounting Office
Administration 339
FICE A222
UNIVERSITY AT ALBANY
i
|
{ STATE UNIVERSITY OF NEW YORK
i
i
i
f
i
i
FOR RESEARCH
TO: Jeanne Gullahorn
: FROM: James Van Voorst
DATE: November 14
SUBJ.: 1995-96 Infifect Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include October indirect cost recovery figures. In addition, the
fiscal year 1994-95 indirect cost recovery figures have been included for
comparison purposes. Also included are two graphs which provide where we stand
in relation to our projected cumulative October recovery and our projected annual
recovery. | hope these graphs are useful and informative.
Please note that the projected recovery of $7,800,000 was the estimate for
1995-96 established by the Research Foundation, however, the campus has
indicated to the Research Foundation that a target of $7,400,000 is more
appropriate.
Attachments
c: C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders
E. Scanlan
S. Schafer
JVVpjb
(2-684)
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER,
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1995-96
MONTHLY PROJECTED MONTHLY = ACTUAL 1994-95 1994-95
PROJECTION YEARTODATE ACTUAL YEARTODATE| ACTUAL __YEARTO DATE
848,661 848,661 889,394 889,304 695,134 695,134
780,000 1,628,661 791,135 1,680,529 776,790 1,471,924
610,350 2,239,011 661,004 2,341,533 637,984 2,109,908
639,087 2,878,097 594,877 2,936,410 622,526 2,732,434
513,671 591,509 3,323,943
453,632 615,269 3,939,212
484,524 551,952 4,491,164
512,953 532,198 5,023,362
657,766 783,421 5,806,783
939,592 452,472 6,259,255
574,737 569,807 6,829,062
785,029 808,619 7,637,681
77,800,000 2,936,410 7,637,681
STATUS OF CAMPUS INDIRECT COST RECOVERY
OCTOBER CUMULATIVE 1995
Actual July 1995-October 1995
$2,936,410
Projected July 1995-October 1995
$2,878,097
Projected July 1995-June 1996
$7,800,
(000
$0
$4,000,000 . $8,000,000.
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
-# Actual
‘
7
(
1
‘
i
t
Accounting Office
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
“a
TO: Jeanne Gullahorn ‘a.
3 GEE
A
FROM: James Van Voorst
DATE: August 31, 1
we
SUBJ.: 1995-96 Indifect Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include July indirect cost recovery figures. In addition, the
fiscal year 1994-95 indirect cost recovery figures have been included for
comparison purposes. Also included are two graphs which provide where we stand
in relation to our projected cumulative July recovery and our projected annual
recovery. | hope these graphs are useful and informative.
Please note that the projected recovery of $7,800,000 was the estimate for 1995-
96 established by the Research Foundation, however, the campus has indicated to
the Research Foundation that a target of $7,400,000 is more appropriate.
Attachments
. Carlucci
. Casabella
. Lowery
. Neveu
. Sanders
. Scanlan
Schafer
Cc
omarnzlco
JVV:pib
(2-684)
Administration 339
Albany, New York 12222
518/442-3195
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1995-96
MONTHLY PROJECTED MONTHLY — ACTUAL 1994-95 1994-95
PROJECTION YEARTODATE ACTUAL YEARTODATE] ACTUAL YEAR TO DATE
JULY 848,661 848,661 889,394 889,304 695,134 695,134
AUGUST 780,000 716,790 1,471,924
SEPTEMBER 610,350 637,984 2,109,908
: OCTOBER 639,087 622,526 2,732,434
NOVEMBER —_ 513,671 591,509 3,323,943
DECEMBER — 453,632 615,269 3,939,212
JANUARY 484,524 551,952 4,491,164
FEBRUARY 512,953 532,198 5,023,362
MARCH 657,766 783,421 5,806,783
APRIL 939,592 452,472 6,259,255
MAY 574,737 569,807 6,829,062
JUNE 785,029 808,619 7,637,681
— ———
7,800,000 889,394 7,637,681
|
I
STATUS OF CAMPUS INDIRECT COST RECOVERY
JULY CUMULATIVE 1995
July 1995
Projected July 1995-June 1996
$0
$889,394
$7,800,000
"$4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb_ Mar Apr May Jun
+ Projected
= Actual
Office of the Vice President
for Research and
Dean of Graduate Studies
Administration 227
Albany, New York 12222
518/442-3500
Fax: 518/442-3346
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
August 10, 1995
To: Karen R. Hitchcock
Interim President
FROM: Jeanne E. Gullahorn
Vice President fo: h and Dean of Graduate Studies
RE: Indirect Cost Practices at the University at Albany
University policies and practices involving indirect cost recovery are based upon rates
negotiated by the Research Foundation of SUNY on behalf of the Albany campus. We have been
vigilant in assessing full rates on federal and industry grants and have negotiated hard for the best deal
on state awards. In accordance with Research Foundation and campus policy, any exceptions to the
guidelines require my approval as Campus Operations Manager.
Federal Agencies
The indirect cost rate negotiated with the federal government for projects conducted on-campus at the
University at Albany is presently 47.2% of a modified direct cost base. Off-campus projects are
assessed a rate of 26%. These rates will be in effect for the next two years, The rates are consistently
applied and received from our major federal sponsors (NIH, NSF, etc.) unless there is an exception for
specific program announcements. Including the $15 million in Public Health faculty awards
administered by HRI, federal sponsorship accounted for 64% of faculty awards in fiscal 1993-94.
State Agencies
The campus has been aggressive in seeking an average rate of: 20% for projects supported by the State
of New York. These projects include the Department of Social Services awards made to Rockefeller
College. Our understanding is that other colleges and universities in the state, including SUNY
campuses, receive an average indirect cost rate of 15% from State agencies. In the exceptional case of
the Department of Transportation award to the School of Education (construction workforce training),
the campus was successful in obtaining a rate of 39.3% (training rate), based on the rationale that the
funds originated from the federal government -- an argument that has not worked with DSS and other
agencies,
For the Center for Advanced Technology’s state-funded portion of support, the New York State
Science and Technology Foundation specifies an indirect cost rate of 15% of salaries and wages. This
rate is applied to all CATs in the state.
With decreasing state agency budgets, pressures from state agencies to reduce indirect cost rates are
increasing. Because of DSS’s exorbitant cost-sharing requirements, it is likely that our contract
activity with DSS will decrease by as much as $2 million this fiscal year.
Indirect Cost Practices at the University at Albany August 10, 1995
pg. 2 of 2
Industry and Foundations
Our industry sponsors generally pay the on-campus, non-federal rate of 39.7%. (During the first two
years of the Center for Advanced Thin Films and Coatings this rate was reduced to help encourage
corporate sponsorship. The full, on-campus rate of 39.7% is now used for the CAT program.) The rate
supported by foundations and other not-for-profit organizations varies widely, but averages around 15-
20%.
Ith h, Inc.
Regarding arrangements with Health Research, Inc. for the Superfund project, the University requests
from NIH and receives its full, on-campus rate for indirect costs. Under the terms of a facilities
agreement negotiated with HRI, we reimburse HRI at a level of funding equivalent to the difference
between our on and off campus rates. (Essentially, therefore, the campus retains indirect costs equal to
our off-campus rate and HRI is reimbursed the difference to cover Department of Health facilities costs
for work conducted in their labs.) Actually, we have a $52,000 deficit in HRI payments right now
because we had not budgeted a sufficient amount for the final year of the previous Superfund grant.
i
i
i
i
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY OFFICE OF THE
VICE PRESIDENT
STATE UNIVERSITY OF NEW YORK PRESIDENT
L/INT
ty 10 1995
TO: “Jeanne Gullahorn “eo
FROM: James Van Voorst
DATE: July 10, 1995
SUBJ.: 1994-95 Indirect .Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
: has been updated to include June indirect cost recovery figures. In addition, the
I fiscal year 1993-94 indirect cost recovery figures through June have been included
t for comparison purposes. Also included are two graphs which provide, at a glance,
_ where we stand in relation to our projected cumulative June recovery and our
projected annual recovery. | hope these graphs are useful and informative. If some
other type of graph would be useful to you, please let me know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
| by the Research Foundation.
i
I
; Attachments
i c: C. Carlucci
i J. Casabella
! K. Lowery
i L. Neveu
G. Sanders
‘ E. Scanlan
i S. Schafer
JVV:ag
(2-684)
ISo
A TRADITION OF EXCELLENCE IN EDJUCATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY ACTUAL 1993-94 1993-94
PROJECTION YEARTO DATE ACTUAL YEARTO DATE ACTUAL YEAR TO DATE
JULY 826,900 826,900 695,134 695,134 802,762 802,762,
i AUGUST 760,000 1,586,900 716,790 1,471,924 798,754 1,601,516
t SEPTEMBER 594,700 2,181,600 637,984 2,109,908 548,443 2,149,959
' OCTOBER 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
| NOVEMBER 500,500 3,304,800 591,509 3,323,943 659,660 3,467,010
| DECEMBER 442,000 3,746,800 615,269 3,939,212 512,820 3,979,830
i JANUARY 472,100 4,218,900 551,952 4,491,164 484,028 4,463,858
1 FEBRUARY 499,800 4,718,700 532,198 5,023,362 475,772 4,939,630
| MARCH 640,900 5,359,600 783,421 5,806,783 545,459 5,485,089
| APRIL 915,500 6,275,100 452,472 6,259,255 756,838 6,241,927
i MAY 560,000 6,835,100 569,807 6,829,062 418,098 6,660,025
; JUNE 764,900 7,600,000 808,619 7,637,681 699,024 7,359,049
I
77,600,000 7,637,681 7,359,049
STATUS OF CAMPUS INDIRECT COST RECOVERY
JUNE CUMULATIVE 1995
July 1994-June1995 $7,637,681
Projected July 1994-June 1995 $7,600,000
$0 -- $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May = Jun
Projected
Actual
_. Office of the Vice President
for Research and
Dean of Graduate Studies
Administration 227
Albany, New York 12222
518/442-3500
Fax: 518/442-3560
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
July 6, 1995
} Mr. Stanley Hickok
: Research Foundation of SUNY
State University Plaza
Office of the Secretary/Treasurer
Room N335
Albany, NY 12246-0001
Dear Mr. Hickok:
Thank you for the opportunity to review the projected indirect cost recoveries for
the 1995-96 fiscal year. Your projection places the campus at a $7.8 million target for
i the year. | understand this is based on prior year activity, however, the campus
believes that because of the uncertainties associated with both the State and Federal
governments’ funding levels, it would be more reasonable to project our indirect cost
ft recovery target at $7.4 million for the fiscal year.
\ If you have any questions or wish to discuss this letter, please let me know.
i Sincerely, :
i . Jganne E. Gullahorn
| ‘Nice President for Research
: c. J. Van Voorst
' L. Neveu
G. Sanders
C. Carlucci
JVV:pjb
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK I;
| 6 1995 JI)
, 5
: TO: Jeanne E. Gullahorn, Vice President for Research oy Seared U/
] Carl Carlucci, Vice President for Finayice and Business DM Uf a
RESEARCH
FROM: James Van Voorst nn
University Accountant “J
DATE: June 23, 1995”
SUBJ: 1995-96 INDIRECT’COST PROJECTION
Projecting the University’s 1995-96 indirect cost recovery is extremely difficult this year. Itis
more difficult this year than other years primarily because of the unsettled federal budget and
the still unveiling state fiscal situation. In both levels of government the reductions being
proposed and made, especially in the NIH, Education, Departments of Transportation and
NSF, have created a very unsettled funding situation,
Garry Sanders, Steve Schafer, Eileen Scanlan and | reviewed the indirect cost historical
summaries and discussed items that may affect sponsored funding and arrived at a
' projected indirect cost level of $7.4 million. This reflects an estimated decrease of 4 percent
: in the federal agency funding sources. Because a much larger portion of our funds are
{ historically received through the federal, the reductions more than offset the modest increase
in the non-federal and federal through non-federal agencies.
Adoption of this proposed reduction would reduce the campuses projected indirect cost
recovery by about $200,000 when compared to the $7.6 million projected for 1994-95.
Please let me know if you want me to draft a memo to inform Stanley Hickock of our
projection or if you would like to have further discussion of these numbers.
i c. Leo Neveu
Garry Sanders
Eileen Scanlan
Steve Schafer
i JW: pib
a-854
| Ko
A TRADITION OF EXCELLENCE IN EDJUCATION, RESEARCH AND SERVICE
Accounting Office
UNIVERSITY AT ALBANY
Administration 339
Albany, New York 12222
518/442-3195,
Fax: 518/442-3355,
STATE UNIVERSITY OF NBW YORK
TO: Jeanne E. Gullahorn, Vice President for Research
Carl Carlucci, Vice President for pence and Business
FROM: James Van Voorst
University Accountant -~
DATE: June 23, 1995 My
gf
SUBJ: 1995-96 INDIRECF COST PROJECTION
EGEIVE
JUN 26 1995
FFICE FOR RESEARCH
a "OFFICE OF THE
VICE PRESIDENT
D /AEMMITS
JUN 27 1995
FOR RESEARCH
Projecting the University's 1995-96 indirect cost recovery is extremely difficult this year. Itis
more difficult this year than other years primarily because of the unsettled federal budget and
the still unveiling state fiscal situation. In both levels of government the reductions being
proposed and made, especially in the NIH, Education, Departments of Transportation and
NSF, have created a very unsettled funding situation.
Garry Sanders, Steve Schafer, Eileen Scanlan and | reviewed the indirect cost historical
summaries and discussed items that may affect sponsored funding and arrived at a Men
projected indirect cost level of $7.4 million. This reflects an estimated decrease of 4 percent
in the federal agency funding sources. Because a much larger portion of our funds are
historically received through the federal, the reductions more than offset the modest increase
in the non-federal and federal through non-federal agencies,
Adoption of this proposed reduction would reduce the campuses projected indirect cost
récovery by about $200,000 when compared to the $7.6 million projected for 1994-95.
b
Please let me know if you want me to draft a memo to inform Stanley Hickock of our dS S
projection or if you would like to have further discussion of these numbers,
c Leo Neveu
Garry Sanders
Eileen Scanlan
Steve Schafer
UW: pib
a-854
ISO
Fed aap DSS
v
VS
toes enatea,
ou
A TRADITION OF EXCELLENCE IN EDPUCATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1995-96
MONTHLY PROJECTED MONTHLY — ACTUAL 1994-95 1994-95
PROJECTION YEARTODATE ACTUAL YEARTODATEQ ACTUAL YEAR TO DATE
JULY 848,661 848,661 889,304 889,394 695,134 695,134
AUGUST 780,000 1,628,661 791,135 1,680,529 716,790 1,471,924 ’
SEPTEMBER 610,350 2,239,011 661,004 2,341,533 637,984 2,109,908
OCTOBER 639,087 2,878,097 594,877 2,936,410 622,526 2,732,434 ‘
NOVEMBER 513,671 3,391,768 495,343 3,431,753 591,509 3,323,943
DECEMBER — 453,632 615,269 3,939,212
JANUARY 484,524 $51,952 4,491,164
FEBRUARY 512,953 532,198 5,023,362
MARCH 657,766 783,421 5,806,783
APRIL, 939,592 452,472 6,259,255
MAY 314,737 569,807 6,829,062
JUNE 785,029 808,619 7,637,681
aman ecaearnoeee
7,800,000 3,431,753 7,637,681
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
Kor IEANNE E, GULLAHORN
12 ~ Vice President for Research
Dean of Graduate Studies
518/442-3500
STATUS OF CAMPUS INDIRECT COST RECOVERY
NOVEMBER CUMULATIVE 1995
Actual July 1995-November 1995
Projected July 1995-November 1995
Projected July 1995-June 1996
$3,431,753
$3,391,768
$7,800
$0 $4,000,000 $8,000,000
000
$2,000,000 $6,000,000 $10,000,000
~.° STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
++ Projected
-@ Actual
NON
FEDERAL
BUSINESS
FOREIGN
GOVERNMENT MISCELLANEOUS
MISCELLANEOUS
NEW YORK STATE AGENCY
NEW YORK STATE DSS
NEW YORK STATE EDUCATION
PHILANTHROPIC ORGANIZATIONS
UNIVERSITY
MULTIPLE SPONSOR
AOF \ MISCELLANEOUS
COMMERCE
DEFENSE
EDUCATION
ENERGY
NASA
NFAH
NSF
PHS
INDIRECT COST PROJECTION MODEL
FISCAL YEAR 1995-96 PROJECTION
'93-'94/'94-'95, '93-"94/'94-'95 '95-'96 '98-'96
RECOVERY AVE AVE % CHANGE PROJECTED PROJECTED
RATE EXPENSES RECOVERY IN DIRECT DIRECT INDIRECT
PER DOLLAR JUNE (CUM) JUNE (CUM) EXPENSES EXPENSES RECOVERY
0.20 1,364,477 279,013 5.00% 1,432,701 292,964
0.00 22,923 0 0.00% 22,923 Uy)
0.10 27,398 2,658 1.00% 27,672 2,684
0.04 162,220 5,892 (2.00%) 158,975 5,774
0.09 1,488,594 140,517 (2.00%), 1,458,822 137,706
0.29 94,503 27,033 0.00% 94,503 27,033
0.07 548,860 39,585 (2.00%) 537,883 38,794
0.06 212,619 13,742 1.00% 214,745 13,879
0.17 964,650 159,370 2.00% 983,943 162,557
0.10 1,257,451 122,837 0.00% 1,257,451 122,837
0.05 7,585 346 1.00% 7,661 349
0.13 6,151,280 790,992 4.00% 6,397,331 822,631
'93-'94/'94-"95, *93-'94/'94-'95 '95-'96 '95-'96
RECOVERY AVE AVE % CHANGE PROJECTED PROJECTED
RATE EXPENSES RECOVERY IN DIRECT DIRECT INDIRECT
PERDOLLAR _ JUNE (CUM) JUNE (CUM) EXPENSES EXPENSES RECOVERY
0.14 138,335 18,990 (2.00%) 135,568 18,610
0.24 1,437,370 337,854 (2.00%) 1,408,622 331,097
0.25 138,291 34,901 (2.00%) 135,526 34,203
0.39 470,938 185,068 (2.00%) 461,519 181,367
0.22 1,788,353 395,751 (2.00%) 1,752,586 387,836
0.36 921,957 335,729 2.00% 940,396 342,444
0.33 433,711 141,504 2.00% 442,385 144,334
0.41 34,616 14,291 (2.00%) 33,923 14,005
0.33 2,165,527 709,128 2.00% 2,208,837 723,311
0.33 5,970,302 1,941,742 2.00% 6,089,708 1,980,577
0.30 13,499,400 4,114,960 (4.00%) 12,959,424 3,950,361
Page 1
FEDERAL
THRU
NON
FEDERAL
BUSINESS
GOVERNMENT MISCELLANEOUS
MISCELLANEOUS
NEW YORK STATE AGENCY
NEW YORK STATE DSS
NEW YORK STATE EDUCATION
PHILANTHROPIC ORGANIZATIONS
UNIVERSITY
VOL\HLT
INDIRECT COST PROJECTION MODEL
FISCAL YEAR 1995-96 PROJECTION
'93-'94/'94-'95, '93-'94/'94-'95 "98-196 '98-'96
RECOVERY AVE AVE % CHANGE PROJECTED PROJECTED
RATE EXPENSES RECOVERY _IN DIRECT DIRECT INDIRECT
PERDOLLAR . JUNE(CUM) _JUNE(CUM) EXPENSES _ EXPENSES RECOVERY
0.35 461,705 159,957 3.00% 475,556 164,756
0.11 74,227 7,965 1,00% 74,969 8,045
0.24 82,562. 20,152 1.00% 83,388 20,353
0.19 1,416,516 274,085 (2.00%) 1,388,186 268,603
0.21 7,378,597 1,517,692 (5.00%) 7,009,667 1,441,808
0.07 1,076,516 73,062 (3.00%) 1,044,220 70,870
0.46 76,956 35,175 2.00% 78,495 35,878
0.28 1,755,131 485,564 2.00% 1,790,234 495,276
0,00 2,214 0 2.00% 2,258 0
O21 12,324,424 2,573,052 1.00% 12,447,668 7,599,388
31,975,103 ° | 7,479,603 31,804,422 | 7,372,380
Page 2
,... Accounting Office
Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
OFFICE OF THE
UNIVERSITY AT ALBANY nAnnnAL
STATE UNIVERSITY OF NEW YORK
JUN 6.9 1995
FOR RESE,
TO: Jeanne Gullahorn . ARCH.
FROM: ' James Van Voorst Le
DATE: June 7, 1995
SUBJECT: 1994-95 Indirect Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include May indirect cost recovery figures. In addition, the
fiscal year 1993-94 indirect cost recovery figures through May have been included
for comparison purposes. Also included are two graphs which provide, at a glance,
where we stand in relation to our projected cumulative May recovery and our
projected annual recovery. | hope these graphs are useful and informative. If some
other type of graph would be useful to you, please let me know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
Attachments
c: C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders
E. Scanlan
S. Schafer
JVV:pjb
(a-684)
are)
A TRADITION OF EXCELLENCE IN EDPUCATION, RESEARCH AND SERVICE
i
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY = ACTUAL 1993-94 1993-94
PROJECTION YEARTODATE ACTUAL YEARTODATE] ACTUAL __YEAR TO DATE
JULY 826,900 826,900 695,134 695,134 802,762
AUGUST 760,000 1,586,900 776,790 1,471,924 1,601,516
SEPTEMBER 594,700 2,181,600 637,984 2,109,908 2,149,959
OCTOBER 622,700 2,804,300 622,526 2,732,434 2,807,350
NOVEMBER 500,500 3,304,800 $91,509 3,323,943 3,467,010
DECEMBER 442,000 3,746,800 615,269 3,939,212 3,979,830
' JANUARY 472,100 4,218,900 $51,952 4,491,164 4,463,858
i FEBRUARY 499,800 4,718,700 532,198 5,023,362 4,939,630
i MARCH 640,900 5,359,600 783,421 5,806,783 5,485,089
i APRIL 915,500 6,275,100 452,472 6,259,255 6,241,927
\ MAY 560,000 6,835,100 569,807 6,829,062 6,660,025
t JUNE 7,600,000 7,359,049
: 6,835,100 6,829,062 7,359,049
STATUS OF CAMPUS INDIRECT COST RECOVERY
MAY CUMULATIVE 1995
July 1994-May 1995 $6,829,062
Projected July 1994-May. 1995 $6,835,100
Projected July 1994-June 1995 $7,600,0)0
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
= Projected
+ Actual
Office of Financial Management and Budget Administration 341
Albany, New York 12222
518/442-3110
Fax: 518/442-3112
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
[| MEMORANDUM —]
OFFICE OF THE
VICE PRESIDENT
June 5, 1995 TAONIE
JUN 05 I
TO: Vice President Carlucci 05 1995
Wee President Gullahorn
FOR RES
FROM: Stephen A. Schafer, FARCH
SUBJECT: 1995-96 Indirect Cost Recovery Budget
Final Allocations
Attached are the final 1995-96 Indirect Cost Allocations for each of your departments.
These final allocations include the items listed below, which were recently approved by
President Swygert as increases to the base budget.
1995-96 Base Adjustments Requested Approved
Superfund Obligation $161,000 $161,000
Tuition Support $100,000 $100,000
Research Development $20,000 $20,000
If I can be of further assistance, please let me know.
Attachments
Cc: J. Haywood, w/o attachments
L. Kozakiewicz, w/o attachments
K. Lowery
Research and Graduate Studies
1995-96 Indirect Cost Recovery Budget
Salaries & Fringe
Acct Account FIE Wages Benefits OTPS Total
9306 Office for Research 14.36 $511,693 $163,742 $41,999 $717,434
9313 Research Center Support 2.03 $55,466 $17,749 $1,131 $74,346
9321 Lab Animal Services 0.00 $0 $0 $78,041 $78,041
9360 — Incentive/Development Support 0.00 $0 $0 $57,338 $57,338
9700 _ Vice President's Office 0.00 $0 $0: $1,084,893 $1,084,893
Total 1995-96 Budget 16.39 $567,159 $181,491 $1,263,402 |1$2,012,052
1995-96 Fringe Benefit Rate: 32%
1995-96 Salary Increase: 0.0%
HAICR\1995_96\BUDGET\BUDGET.XLS.
Revised: 6/2/95
Printed: 6/2/95
Office for Research (9306)
1995-96 Indirect Cost Recovery Budget
Salaries and Wages
1994-95 1995-96 Fringe
Incumbent Position. Grade FTE Annual Salary Annual Salary Benefits Total
Sanders Assistant Vice President EO7 1.00 $71,546 $71,546 $22,895 $94,441
Cohen Associate Director EO6 1.00 $51,214 $51,214 $16,388 $67,602
Casabella Associate Director E06 1.00 $56,088 $56,088 $17,948 $74,036
Crocker Assistant Director EOS 1.00 $39,511 $39,511 $12,644 $52,155
Donovan. Sponsored Programs Associate I E04 1.00 $41,231 $41,231 $13,194 $54,425
O'Brien. Sponsored Programs Associate IL E04 1.00 $40,293 $40,293 $12,894 $53,187
Bell Secretary I NOS 1.00 $21,000 $21,000 $6,720 $27,720
Wetzel Editor II E02 1.00 $26,028 $26,028 $8,329 $34,357
Savini Adminisrative Secretary NO7 0.67 $13,637 $13,637 $4,364 $18,001
Zeccolo Administrative Secretary NO7 1.00 $32,838 $32,838 $10,508 $43,346
Kaloyeros Sponsored Programs Assistant I N08 1.00 $27,365 $27,365 $8,757 $36,122
Fox Secretary I NOS 1.00 $22,095 $22,095 $7,070 $29,165
O' Brien Secretary II NOS 1.00 $24,200 $24,200 $7,744 $31,944
Young Secretary II N06 1.00 $28,822 $28,822 $9,223 $38,045
Preisser Clerk IT NOS 0.69 $15,825 $15,825 $5,064 $20,889
Sub-Total 14.36 $511,693 $511,693 $163,742 $675,435
Temporary Service $0 $0 $0 $0
Total Salaries & Wages 14.36 $511,693 $511,693 $163,742 $675,435
Other Than Personal Service
Supplies $15,249
Travel $13,250
General $9,000
Equipment $4,500
Total Other than Personal Service $41,999
TotalBudget TotalBudget | $717,434 434
Note: $5,280 was added to Supplies from Secretary II position (Bell) which was originally $33,000.
Revised: 6/2/95
H:\ICR\1995_96\BUDGET\ BUDGET. XLS Printed: 6/2/95
Incumbent
Mooris
Nellhaus
Gross
Research Center Support (9313)
1995-96 Indirect Cost Recovery Budget
Salaries and Wages
1994-95, 1995-96 Fringe
Position Grade FTE Annual Salary Annual Salary Benefits Total
Administrative Assistant - ASRC NOS 0.43 $13,989 $13,989 $4,476 $18,465
Project Staff Assistant - Proj/Logic SE3 0.60 $18,477 $18,477 $5,913 $24,390
Secretary II NOS 1.00 $23,000 $23,000 $7,360 $30,360
Sub-Total 2.03 $55,466 $55,466 17749.12| 73215.12
Temporary Service $0 $0 $0 $0
Total Salaries & Wages 2.03 $55,466 $55,466 $17,749 $73,215
Other Than Personal Service
Supplies $1,131
Travel $0
General $0
Equipment
Total Other than Personal Service
Total Budget
We should continue to base salary increases on the amounts budgeted to this account only.
HAICR\1995_96\BUDGETIBUDGET.XLS
a
|
$0
$1,131
$74,346
Note: Both Morris and Nellhaus receive funding from another account, therefore, this is not the full amount of their annual salary.
Revised: 6/2/95
Printed: 6/2/95
Office of Laboratory Animal Services (9321)
1995-96 Indirect Cost Recovery Budget
Salaries and Wages
Fringe
Incumbent Position Grade FTE Annual Salary Annual Salary Benefits Total
Sub-Total 0.00 $0 30 so $0
Temporary Service $0 $0 $0 $0
Total Salaries & Wages 0.00 $0 $0 $0 $0
Other Than Personal Service
Supplies $750
Travel $1,500
General $47,791
Equipment $2,000
Consultant (Veterinarian) $26,000
Total Other than Personal Service $78,041
Total Budget
HAICR\1995_96\BUDGET\BUDGET.XLS.
ee
OT
$78,041
Revised: 6/2/95,
Printed: 6/2/95
Development and Incentive Support (9360)
1995-96 Indirect Cost Recovery Budget
Salaries and Wages
1994-95, 1995-96 Fringe
Incumbent Position Grade FTE Annual Salary Annual Salary Benefits Total
$0 $0 $0 |] $0
Sub-Total 0.00 $0 $0 so so
Temporary Service $0 $0 $0 $0
Total Salaries & Wages 0.00 $o $0 $0 $0
Other Than Personal Service
Supplies $0
Travel $0
General. $57,
Equipment
Total Other than Personal Service $57,338
TotalBudget eT TotalBudget eT
HAICR\1995_96\BUDGETIBUDGET.XLS
| $57,338
Revised: 6/2/95
Printed: 6/2/95
Vice President's Office (9700)
1995-96 Indirect Cost Recovery Budget
Salaries and Wages
1994-95 1995-96 Fringe
Incumbent Position Grade FTE Annual Salary Annual Salary Benefits Total
$0 $0 $0
Sub-Total 0.00 $0 $0 $0 $0
Temporary Service $0 $0 $0 $0
Total Salaries & Wages 0.00 $0 $0 $0 $0
Other Than Personal Service
Development and Incentive (Dean's) $150,000
Research Development $100,000
Tuition Support $100,000
Univeristy Awards Program $170,000
Research Equipment Challenge Grant $250,000
Superfund Payback $314,893
Total Other than Personal Service $1,084,893
TotalBudgett TotalBudgett | $1,084,893 | $1,084,893 893
Note: Base adjustment approved (95-96) for $161,000 added to Superfund Obligation
Base adjustment approved (95-96) for $100,000 added for Tuition Support
Base adjustment approved (95-96) for $20,000 added to Research Development
Revised: 6/2/95
HAICR\1995_96\BUDGETIBUDGET.XLS Printed: 6/2/95
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
| (QEEICE OF THE
UNIVERSITY AT ALBANY IAIN
f STATE UNIVERSITY OF NEW YORK ~
MAY 15 1995
FOR RESEARCH
TO: Jeanne Gullahorn Yu
on
FROM: we
James Van Voorst
DATE: May 12, 199 v4
r,s
SUBJECT: 1994-95 Infiréct Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include April indirect cost recovery figures. In addition, the
fiscal year 1993-94 indirect cost recovery figures through April have been included
for comparison purposes. Also included are two graphs which provide, at a glance,
| where we stand in relation to our projected cumulative April recovery and our
| projected annual recovery. | hope these graphs are useful and informative. If some
: other type of graph would be useful to you, please let me know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
Attachments
j c: C. Carlucci
i J. Casabella
i K. Lowery
i L. Neveu
G, Sanders
ji E. Scanlan
S. Schafer
JVV:pjb
{a-684)
A TRADITION OF EXCELLENCE IN EDJPUCATION, RESEARCH AND SERVICE
| IXO
STATUS OF CAMPUS INDIE
FISCAL YEAR 1994-95,
SCT COST RECOVERY
MONTHLY PROJECTED = MONTULY ACTUAL 1993-94 1993-94
PROJECTION YEAR TODATE ACTUAL YEAR TO DATE ACTUAL. YEAR TO DATE
JULY 826,900 826,900 695,134 695,134 802,762 802,762
AUGUST 760,000 1,586,900 776,790 1,471,924 798,754 1,601,516
SEPTEMBER, 594,700 2,181,600 637,984 2,109,908 548,443 2,149,959
OCTOBER 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
NOVEMBER 500,500 3,304,800. 591,509 3,323,943 659,660 3,467,010
DECEMBER 442,000 3,746,800 615.269 3,939,212 512,820 3,979,830
JANUARY 472,100 4,218,900 551,952 4.491.164 484.028 4,463,858
FEBRUARY 499,800 4,718,700. 532,198 5,023,362 475,772 4,939,630
MARCH 640,900 5.359.600 783.421 5,806,783 545,459 5,485,089
APRIL 915,500 6.275.100 452.472 6,259,255 756,838 6,241,927
MAY 6,835,100 418,098 6,660,025
JUNE 7,600,000 699.024 7,359,049
6,275,100 6,259,255 7,359,049
STATUS OF CAMPUS INDIRECT COST RECOVERY
APRIL CUMULATIVE 1995
July 1994-April 1995 = $6,259,255
Projected July 1994-Apr. 1995 $6,275,100
Projected July 1994-June 1995 4 $7,600,000
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
“STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr
= Projected
+ Actual
May Jun
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
| STATE UNIVERSITY OF NEW YORK
t
|
}
FROM: James Van Voorst
"3
TO: Jeanne Gullahorn ee
|
Lye bs
i
DATE: April 5, 1995 YL
;
SUBJECT: 1994-95 wagers Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include March indirect cost recovery figures. In addition, the
fiscal year 1993-94 indirect cost recovery figures through March have been
| included for comparison purposes. Also included are two graphs which provide, at
a glance, where we stand in relation to our projected cumulative March recovery
and our projected annual recovery. | hope these graphs are useful and informative.
If some other type of graph would be useful to you, please let me know.
| The projected recovery of $7,600,000 was the estimate for 1994-95 established
I by the Research Foundation.
| Attachment
c: C. Carlucci
1 J. Casabella
| K. Lowery
L L. Neveu
| G. Sanders
E. Scanlan
i S. Schafer
|
H JVV:pjb
: (a-684)
| 1Ko
i A TRADITION OF EXCELLENCE IN EDJFUCATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY — ACTUAL 1993-94 1993-94
PROJECTION YEARTODATE ACTUAL YEARTODATE] ACTUAL ___YEARTO DATE
JULY 826,900 826,900 695,134 695,134 802,762 802,762
AUGUST 760,000 1,586,900 776,790 1,471,924 798,754 1,601,516
SEPTEMBER 594,700 2,181,600 637,984 2,109,908 548,443 2,149,959
OCTOBER 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
NOVEMBER 500,500 3,304,800 591,509 3,323,943 659,660 3,467,010
DECEMBER 442,000 3,746,800 615,269 3,939,212 512,820 3,979,830
JANUARY 472,100 4,218,900 551,952 4,491,164 484,028 4,463,858
i FEBRUARY 499,800 4,718,700 532,198 5,023,362 495,772 4,939,630
i MARCH 640,900 5,359,600 783,421 5,806,783 545,459 5,485,089
APRIL 6,275,100
MAY 6,835,100
| JUNE 7,600,000
5,359,600 3,806,783 5,485,089
i
i
ij
STATUS OF CAMPUS INDIRECT COST RECOVERY
MARCH CUMULATIVE 1995
July 1994-March 1995 $5,806,783
CY
Projected July 1994-Mar. 1995 $5,359,600
Projected July 1994-June 1995 $7,600,000
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
Actual
* Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
TO: Jeanne Gullahorn
FROM: James Van Voorst
DATE: March 8, 1995
SUBJECT: 1994-95 Ipdjréct Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include February indirect cost recovery figures. In addition, the
fiscal year 1993-94 indirect cost recovery figures through February have been
included for comparison purposes. Also included are two graphs which provide, at
a glance, where we stand in relation to our projected cumulative February recovery
and our projected annual recovery. | hope these graphs are useful and informative.
If some other type of graph would be useful to you, please let me know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
Attachment
: Cc: C. Carlucci
I J. Casabella
K. Lowery
| L. Neveu
| G. Sanders
| E. Scanlan
| S. Schafer
|
| JWV:ag
i (a-684)
ISO
A TRADITION OF EXCELLENCE IN EDPUCATION, RESEARCH AND SERVICE
|
|
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY ACTUAL 1993-94 1993-94
i PROJECTION YEARTODATE ACTUAL YEAR TO DATE ACTUAL YEAR TO DATE
JULY 826,900 826,900 695,134 695,134 802,762 802,762
t AUGUST 760,000 1,586,900 776,790 1,471,924 798,754 1,601,516
SEPTEMBER, 594,700 2,181,600 637,984 2,109,908 548,443 2,149,959
‘ OCTOBER: 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
i NOVEMBER 500,500 3,304,800 591,509 3,323,943 659,660 3,467,010
i DECEMBER 442,000 3,746,800 615,269 3,939,212 512,820 3,979,830
i JANUARY 472,100 4,218,900 551,952 4,491,164 484,028 4,463,858
i FEBRUARY 499,800 4,718,700 532,198 5,023,362 475,772 4,939,630
i MARCH 5,359,600
i APRIL 6,275,100
| MAY 6,835,100
{ JUNE 7,600,000
4,718,700 5,023,362 4,939,630
STATUS OF CAMPUS INDIRECT COST RECOVERY
FEBRUARY CUMULATIVE 1995
July 1994-February 1995
Projected July 1994-Feb. 1995
Projected July 1994-June 1995
$0
$4,718,700 |
$5,023,362
7 ,600,0
D0
$4,000,000
$2,000,000
$6,000,000
$8,000,000
$10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
—@ Actual
5 oni :
Actounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
I STATE UNIVERSITY OF NEW YORK
: Nowe!
“FOR RESEARCH
i TO: » Jeanne Gullahorn nnn
|
FROM: James Van Voorst a
| =
DATE: February 9, 1998”,
SUBJECT: 1994-95 on Cost Recovery
Le
has been updated to include January indirect cost recovery figures. In addition, the
fiscal year 1993-94 indirect cost recovery figures through January have been
included for comparison purposes. Also included are two graphs which provide, at
i a glance, where we stand in relation to our projected cumulative January recovery
\ and our projected annual recovery. | hope these graphs are useful and informative.
If some other type of graph would be useful to you, please let me know.
t
i
i
i
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
i
i
H The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
Attachment
c: C. Carlucci
J. Casabella
K. Lowery
| L. Neveu
G. Sanders
E. Scanlan
S. Schafer
f JVV/pib
: {a-684)
IKo
A TRADITION OF EXCELLENCE IN EDJPUCATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY — ACTUAL 1993-94 1993-94
j PROJECTION YEARTODATE ACTUAL_ YEARTODATE] ACTUAL __YEAR TO DATE
I JULY 826,900 826,900 695,134 695,134 802,762 802,762
AUGUST 760,000 1,586,900 776,790 1,471,924 798,754 1,601,516
SEPTEMBER 594,700 2,181,600 637,984 2,109,908 548,443 2,149,959
OCTOBER 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
NOVEMBER 300,500 3,304,800 591,509 3,323,943 659,660 3,467,010
DECEMBER 442,000 3,746,800 615,269 3,939,212 512,820 3,979,830
| JANUARY 472,100 4,218,900 $51,952 4,491,164 484,028 4,463,858
FEBRUARY 4,718,700
MARCH 5,359,600
APRIL 6,275,100
MAY 6,835,100
} JUNE 7,600,000
[
4,218,900 4,491,164
STATUS OF CAMPUS INDIRECT COST RECOVERY
JANUARY CUMULATIVE 1995
July 1994-January 1995 $4,491,164
\
Projected July 1994-Jan. 1995 $4,218,900
Projected July 1994-June 1995 $7,600,000
$0 . $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
+t Actual
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
OFFICE O}
i THE
ENT
JAN BS 79
iif
i
TO: Jeanne Gullahorn 2 eee WET iT] bY
LZ. FOH RESEARCH
FROM: James Van Voorst gee
DATE: January 13, 199!
oe
SUBJECT: ct Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include December indirect cost recovery figures. In addition,
the fiscal year 1993-94 indirect cost recovery figures through December have been
included for comparison purposes. Also included are two graphs which provide, at
a glance, where we stand in relation to our projected cumulative December
recovery and our projected annual recovery. | hope these graphs are useful and
informative. If some other type of graph would be useful to you, please let me
know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
JVV/ag
attachment
c: C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders —
E. Scanlan
S. Schafer
(a-684)
a)
A TRADITION OF EXCELLENCE IN EDPUCATION, RESEARCH AND SERVICE
i STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY = PROJECTED MONTHLY — ACTUAL | 1993-94 1993-94
| PROJECTION YEARTODATE ACTUAL YEARTODATE] ACTUAL YEAR TO DATE
i JULY 826,900 826,900 695,134 695,134 802,762 802,762
AUGUST 760,000 1,586,900 776,790 1,471,924 798,754 1,601,516
7 SEPTEMBER 594,700 2,181,600 637,984 2,109,908 $48,443 2,149,959
OCTOBER 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
NOVEMBER 500,500 3,304,800 591,509 3,323,943 659,660 3,467,010
DECEMBER 442,000 3,746,800 615,269 3,939,212 512,820 3,979,830
JANUARY 4,218,900
FEBRUARY 4,718,700
MARCH 5,359,600
i APRIL 6,275,100
MAY 6,835,100
JUNE 7,600,000
—_ es
i 3,746,800 3,939,212 3,979,830
STATUS OF CAMPUS INDIRECT COST RECOVERY
DECEMBER CUMULATIVE 1994
i
July 1994-December 1994 $3,939,212
Projected July 1994-Dec.1994 $3,746,800
Projected July 1994-June 1995 $7,600,000
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
= Projected
+ Actual
The Research Foundation
of State University of New York Cc O PY
|
December 16, 1994
MEMORANDUM
| TO: Members of the Faculty Senate Graduate
t Academic Programs and Research Committee
I
F Bonny B. Seward
7s)
FROM: Stanley G. Hickok ae
i Ry
SUBJECT: Unrestricted Funds and Federal Rates
j It was a pleasure meeting with you this morning
i regarding indirect costs. Attached are the guidelines for
i the Foundation's unrestricted funds and the federal rates
for all campuses. )
indirect cost rate and each campus is responsible for the
i allocation of recovered indirect costs. The allocations
i are budgeted and spent in compliance with the attached
j guidelines.
i
| As we discussed, each campus has a separate negotiated
1
| If you have any questions, please contact us at 518-
434-7050.
Thank you.
Attachments
fons RF Operations Managers
Mr. Tenbeau
Office ofatise:Georstarytfreasurer / Post Office Box 9 / Albany, New York 12201-0009 / Telephone (518) 434-7050 / Fax (518) 434-7001
GRADUATE COMMITTEE MEMBERSHIP
Dr. Michael Andolina
Graduate Studies
Empire State College
28 Union Street
Saratoga Springs, NY 12866
518-587-2100 ext 207 (Office)
Professor Donald Armstrong
Medical Technology Department
SUNY at Buffalo
Clinical Center
462 Grider Street
Buffalo, NY 14215
716-898-5124 (Office)
716-898-5113 (Dept.)
716-898-5114 (Fax)
Professor Donald Biggs
Department of Psychology
SUNY at Albany
1400 Washington Avenue
Albany, NY 12222
518-442-5044 (Office/Dept.)
518-442-4953 (Fax)
Professor James R. Chen (ex officio)
President, University Faculty Senate
State University Plaza
Albany, NY 12246
800-547-1548 (Office - Albany)
518-443-5327 (Fax - Albany)
716-243-0513 (Office and Fax - Geneseo)
Chen@Uno.CC.Geneseo.Edu
Professor Norman Goodman
Department of Sociology
SUNY Stony Brook
Stony Brook, NY 11794
516-632-7750 (Office)
516-632-7700 (Dept.)
516-632-7719 (Fax)
NGoodman@sbccmail.bitnet
1:\BBS\1216-SEN.MEM
Professor William Lanford (Chair)
Department of Physics
SUNY at Albany
1400 Washington Avenue
Albany, NY 12222
518-442-4480 (Office)
518-442-5260 (Fax)
Professor Steve Pryor
Department of Biology
SUNY College at Old Westbury
PO Box 210
Old Westbury, NY 11568
516-876-2733 (Office)
516-876-2750 (Dept.)
Professor Mark Prus
Department of Economics
SUNY College at Cortland
Box 2000
Cortland, NY 13045
607-753-5758 (Office)
Dr. Thomas J. Quatroche
Chair, Educational Foundations
SUNY College at Buffalo
1300 Elmwood Avenue
Buffalo, NY 14222
716-878-4303 (Office/Dept.)
Professor Dudley J. Raynal
3650 Illick Hall
SUNY College of Environmental
Science & Forestry
Syracuse, NY 13210
315-470-6782 (Office)
315-470-6760 (Dept.)
315-470-6934 (Fax)
DJR@SUvm.ACS.Syr.Edu
GRADUATE COMMITTEE MEMBERSHIP
Dr. Linda Scatton
Office of Academic Programs & Research
State University Plaza
Albany, NY 12246
518-443-5499 (Office)
518-443-5506 (Fax)
Dr. Susan Strehle
Office of Graduate Studies
SUNY Binghamton
Box 6000
Binghamton, NY 13902-6000
607-777-6955 (Office/Dept.)
607-777-4354 (Fax)
Sstrehle@Bingvaxa
Professor Philip Yeagle
Department of Biochemistry
SUNY Buffalo
Buffalo, NY 14214
716-829-2700 (Office)
716-829-2727 (Dept.)
BCHPHIL@UBVMS.CC.Buffalo.Ed
1:\BBS\1216-SEN. MEM
Professor David Rossington
School of Ceramics Engineering
SUNY College of Ceramics
Alfred University
Alfred, NY 14802
607-871-2906 (Office)
607-871-2422 (Dept.)
Professor Harry Wyatt
SUNY College of Optometry
100 East 24th Street
New York, NY 10010
212-780-5163 (Office)
212-780-5160 (Dept.)
212-780-5174 (Fax)
Wyatte@Snybksac
4
| ACCOUNTING MANUAL
| | Document ID: AC-A-001 | | Page: of 12.
. Section: Administrative Procedures
Subject: Research Foundation Distributions
Title: Research Foundation Funded Accounts
and Expenditures
Purpose
Definition
Background
This document defines “net operating location income” and describes the
functions this income may be used to support at operating locations, The
document provides the appropriate Sponsor Code for each account that may
be established to record the budget and expenditures for the function.
For each function, the document provides a definition, a guideline for
account establishment, and a summary of appropriate expenditures. The
document also describes Central Office and operating location
responsibilities associated with establishing these accounts,
Net operating location income (also referred to as “RF funds”) is the
location’s indirect cost revenue plus interest income, less Central Office
assessment.
Effective Date: September 16, 1993
On June 13, 1991, the Research Foundation Board of Directors approved a
new policy regarding the distribution of net operating location income.
As outlined in the 1991 policy, these funds may be used to support three
major functions of the campus:
instruction,
© — organized research and other sponsored activities, and
¢ institutional activities.
In order to identify the functions for which Research Foundation funds are
spent and to ensure accountability and compliance with OMB
Circular A-21 “Cost Principles for Educational Institutions,” these three
major functions have been further subdivided into
ACCOUNTING MANUAL : | | Bosument ID: AC-A-001 | | Pace 2 of |
Background ¢ administration, other indirect support and general institutional
(cont.) services (includes activities such as sponsored project
administration, physical plant maintenance and operations, student
administration and services and library operations
© — support and development
e instruction and departmental research
e physical plant (includes alterations and renovations of the physical
plant and physical plant maintenance)
© capital equipment
Based on operating location need, accounts may be established for the
allocation of net operating location income to each of the major functions
(and their subfunctions). Accounts may be established for unreimbursable
indirect costs and write-offs as well. When an account is established, it
must be assigned a specific Sponsor Code to identify it within the Research
Foundation accounting system.
Sponsor Codes The following table displays the accounts that may be established (grouped
by function), and provides Sponsor Codes that must be assigned when they
are established.
Revenue Allocation/Reserve Account $500
Administration, Other Indirect Support and
General Institutional Services
Sponsored Project Administration $501
General Administration $502
Physical Plant Maintenance and Operations $505
Departmental Administration $506
Student Administration and Services $507
Library $508
General Institutional Services $509
Write-Off Account $510
Support and Development Accounts
Sponsored Program Development $520
Sponsored Program Support and Development $525
Direct Sponsored Program Support $530
Table Continued on Next Page
September 16, 1993
ACCOUNTING MANUAL |
Sponsor Codes
(cont.)
Accounts
Section Overview
Revenue
Allocation/
Reserve (S500)
Instruction and Departmental Research
Physical Plant Accounts
Alterations and Renovations of the Physical Plant $540
Physical Plant Facilities $541
Capital Equipment $542
Unreimbursable Indirect Costs $545
Each location’s Research Foundation net operating location income
distribution is deposited into a Revenue Allocation/Reserve Account, from
which all functional accounts are funded. When the functional accounts are
established, they may also be funded by carry-forward funds or funds
transferred from other RF funded accounts,
Funds remaining at termination of the functional account may revert to the
operating location Revenue Allocation/Reserve account for subsequent
reallocation, may be forwarded to the succeeding year’s account, or may be
directly transferred to another Research Foundation funded account.
The sections that follow provide descriptions of
¢ account functions,
appropriate expenditures of funds within accounts.
© account guidelines.
The Revenue Allocation/Reserve account serves two purposes:
it functions as an allocation/reallocation account that maintains control
and accountability of the location’s current fiscal year net operating
location income, and
Naw
September 16, 1993
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ACCOUNTING MANUAL |
Page 4 of 12
Document ID: AC-A-001 |
Revenue
Allocation/
Reserve (S500)
(cont.)
Administration,
Other Indirect
Support and
General
Institutional
Services
© once accountability has been established for the allocation of the
netoperating location income distribution (the indirect cost recovery for
the prior fiscal year has been determined and reconciled against the net
operating income distribution for that period), it becomes a reserve
account where remaining funds may be held or transferred.
i i
No expenditures may be made from this account.
Guideli
The fiscal year is designated on the operating location Revenue
Allocation/Reserve account by assignment of the appropriate Sponsor
Identification Number. This account is the only account that requires a
Sponsor Identification Number.
The account must remain open and restricted to the designated fiscal year
until all allocations of net operating location income for that fiscal year
have been made. Once accountability has been established for the account,
it changes to reserve status. At this time, its Sponsor Identification
Number becomes obsolete and may be removed.
The account guideline is the same for all of the accounts in the group and is
provided below. A definition and a description of appropriate expenditures
for the function is provided for each type of account.
Guideli
These accounts remain fiscal year accounts; they are limited to a term of
one year and are funded on an annual basis. Accounts should remain open
until all appropriate charges for a particular year are recorded.
Sponsored Projects Administration (S501)
Definiti
“Sponsored Projects Administration” includes the office(s) responsible for
administering monies awarded for sponsored projects. Funds in this
account are used to cover expenditures generated from the activities of
these offices.
Appropriate Expenditures
Appropriate expenditures in this function include employee salaries; wages
and fringe benefits; supplies; travel; and office equipment
of State University of New York
September 16, 1993
{ a
owe
H : | accounnse MANUAL | Document ID: AC-A-001 | | Page.5 of 12 |
) Administration, associated with activities such as:
preparing and submitting final reports
Services (cont.)
performing property duties related to administration.
Other Indirect
Support and © — departmental purchasing
General ¢ administering sponsored project payroll and personnel
Institutional ¢ billing and collecting from sponsors
e@
°
Other appropriate activities are those generally considered preaward (for
example developing budgets, processing applications, and establishing
accounts).
At least 80 percent of the duties of staff assigned to accounts established
within this function must be directly related to sponsored programs
administered by the Research Foundation.
General Administration (S502)
Definition
“General Administration” includes support of administrative offices and
i other general expenses that do not relate solely to one of the major
{ functions of the operating location. Staff assigned to accounts established
i ' for general administration may not devote more than 80 percent of their
i time to administering sponsored projects for the Research Foundation.
Appropriate expenditures include employee salaries, wages, and fringe
benefits. Also included are supplies and travel expenses. Office equipment
I found in areas of general administration, such as the vice presidents’
| offices, is included as well.
i Physical Plant Maintenance and Operations (S505)
Definiti
“Physical Plant Maintenance and Operations” includes central service
organizations that are responsible for the administration, supervision,
operation, maintenance, preservation, and protection of the operating
location’s physical plant.
Appropriate Expenditures
t Appropriate expenditures include janitorial and utility services; repairs
Ay _ ‘The Research Foundation
September 16, 1993
ACCOUNTING MANUAL. | | Document ID: AC-A-001, | | Page:6 of 12
Administration,
Other Indirect
Support and
General
Institutional
Services (cont.)
and ordinary or normal alterations of buildings, furniture, and equipment;
care of grounds; and maintenance and operation of buildings and other
plant facilities.
Departmental Administration (S506)
Definiti
“Departmental Administration” includes administrative and support services
that benefit department activities in academic deans’ offices, academic
departments and divisions, and organized research units (such as institutes,
study centers, and research centers).
Departmental Administration also includes proposal development and other
specific expenses associated with seeking external support at the department
level.
i i
Appropriate expenditures include administration of sponsored programs at
the department level, such as monitoring accounts and
processing personnel forms and purchase requisitions.
Student Administration and Services (S507)
Definiti
“Student Administration and Services” includes services to students.
Appropriate Expenditures
Appropriate expenditures include payments to deans for student services;
admissions, registrar, counseling, and placement services; student advisers;
student health and infirmary services; catalogs; and commencements and
convocations.
Library (S508)
Definiti
“Library” includes operation of the library, including the cost of books
and library materials purchased for the library.
General Institutional Services (S509)
“General Institutional Services” include services or service units of
September 16, 1993
|
|
sae
Services (cont.)
Write-Off
Accounts (S510)
Support and
Development
Accounts
ACCOUNTING MANUAL | Document ID: AC-A-001 | | Page 7.of 12 |
Administration, general benefit to all the major functions of the operating location.
Other Indirect Examples of such services are the computer center, automotive, mail,
Support and telephone, and central stores. These expenses must be taken into account
General when establishing recharge rates in accordance with University policy.
Institutional :
Definiti
The “Write-Off” account is used for uncollectible amounts, disallowances,
and payroll overpayments.
Expenditures cannot be made directly from this account.. Refer to
documents (AC-A-002) through (AC-A-006) in the Accounting Manual for
further information on write-off procedures.
These accounts are established based on operating location procedures for
the administration of write-off accounts. It is suggested that the accounts
be established with award periods no greater than three years.
The account guideline is the same for all of the accounts in the group and is
provided below. A definition and description of appropriate expenditures
for the function is provided for each type.
Account Guideline
These accounts are to be established based on operating location procedures
for the administration of support and development accounts. It is strongly
suggested that the accounts be established with an award period no greater
than three years in order to ensure adequate control.
Sponsored Program Development (S520)
Definiti
“Sponsored Program Development” includes support of broad new
programs, the purposes of which are to enhance and/or upgrade the
capability of the operating location to attract future sponsored support.
Examples of appropriate expenditures include
September 16, 1993
|
ACCOUNTING MANUAL |
Document ID: AC-A-001 | | Page. 8 of 12
Support and © purchase of scientific equipment that strengthens or upgrades the
Development research or training capability of an academic unit
Accounts (cont.) © — operation of a formal grant-in-aid program involving submission of
applications for funding by investigators and review by peer groups
or other operating location committees
travel to scientific conferences not related to current projects
purchase of scholarly journals or publications
¢ pilot project support necessary to attain competitive position for
external funding
® development costs of research centers and facilities.
Inappropriate Expenditure
Seeking support for a specific sponsored project is not appropriate to this
group of accounts.
Sponsored Program Support and Development (S525)
Definiti
A “Sponsored Program Support and Development” account combines
expenditures appropriate to the Direct Sponsored Program Support and
Sponsored Program Development accounts.
Direct Sponsored Program Support (S530)
Definiti
“Direct Sponsored Program Support” includes activities that directly
support the conduct of existing sponsored projects or programs.
i A
Examples of appropriate expenditures include
¢ funding of programs in order to continue the research effort
between periods of externally sponsored support (especially
the support of key personnel).
© purchase of equipment primarily required to maintain current
capabilities (such as replacement equipment or enhancements to
existing equipment to maintain the unit at the “state of the art”).
© attendance at scientific conferences not covered by current
project funds.
¢ recharge for general institutional services.
September 16, 1993
"| ACCOUNTING MANUAL |
Document ID: AC-A-001 | | Page:9 of 12 |
Instruction and = Account Guideline
Departmental These accounts are to be established based on operating location procedures
Research (S535) _ for the administration of instruction and departmental research accounts. It
is strongly suggested that the accounts be established with an award period
no greater than three years in order to ensure adequate control.
Definiti
“Instruction and Departmental Research” includes general teaching and
training activities of the operating location, whether the activities are
credited or non-credited, and whether they are offered through regular
academic departments or separate divisions such as summer school.
Ex
Appropriate expenditures include research development and scholarly
activities within academic departments that are not separately budgeted as
organized research.
Appropriate expenditures also include support of graduate and teaching
assistants, Many of the expenditures related to the monies transferred to
support SUNY activities are appropriate to this function as well.
|
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}
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[
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provided below. A definition and description of appropriate expenditures
i
| Physical Plant The account guideline is the same for all of the accounts in the group and is
{
for the function is provided for each type.
A Guideli
Generally, these accounts are established for the period of time within
which completion is anticipated.
i Alterations and Renovations of Physical Plant (S540)
“Alterations and Renovations of Physical Plant” includes structural changes
to existing buildings, offices, and laboratories that are of general benefit to
one or more major function of the operating location.
Definiti
‘The Research Foundation of State U
September 16, 1993
ACCOUNTING MANUAL |
Physical
Plant (cont.)
Capital
Equipment
(S542)
Unreimbursable
Indirect Costs
(S545)
iate E i
Appropriate expenditures include creating additional laboratory space in an
existing building, and subdividing a building.
Physical Plant Facilities (S541)
Definiti
“Physical Plant Facilities” includes new plant facilities or major
rehabilitation programs that generally benefit one or more of the major
functions of the operating location.
Definiti
“Capital Equipment” includes major equipment acquisitions that are of
benefit to more than one major function of the operating location.
Appropriate Expenditures
Appropriate expenditures for this account include heating or air
conditioning systems.
Guideli
Accounts must remain open until all appropriate charges are recorded.
Definiti
Funds spent for legitimate Research Foundation business expenses that
cannot be included in indirect cost rate calculations under the provisions
of OMB Circular A-21 are unreimbursable indirect costs. Based on
individual operating location policy and practice, some or all of these costs
may not be permissible expenditures.
Unreimbursable E i
Expenditures that are unreimbursable in accordance to Circular A-21
include
entertainment
alcoholic beverages
housing costs of institutional officers
club membership
most advertising, promotion, and public relations expenses
versity of New York
September 16, 1993
Document ID: AC-A-001 | | Page-10 of 12 |
ACCOUNTING MANUAL | Document ID: AC-A-001 | | ‘Page-11 of 12 |
; Unreimbursable © severance pay in excess of institutional policy
‘Indirect Costs ¢ fines, penalties, parking tickets
(S545) ¢ — lobbying
(cont.) ¢ — alumni activities
¢ trustees costs.
Guideli
This is not a required account. A limited term of one year is suggested, as
is funding on an annual basis. When a location elects to charge a cost
that is unreimbursable under OMB Circular A-21 to an account in one of
the other functions described in this document, the location must maintain
records to accurately identify these costs for removal from the indirect cost
pools so all costs can be accounted for on a functional basis.
Responsibilities Research Foundation Central Office
The Office of the Secretary/Treasurer is responsible for
© — establishing and funding all operating location
Revenue Allocation/Reserve accounts.
Central Office on Behalf of Centralized Locations,
and Decentralized Locations on Their Own Behalf
The Office of the Secretary/Treasurer, on behalf of the centralized
locations, and the RF operations manager on behalf of decentralized
locations are responsible for ensuring
¢ individual accounts are suballocated and maintained as described in
this document.
¢ the appropriate Sponsor Code is input when accounts are
established from funds suballocated from the operating location’s
Revenue Allocation/Reserve account
September 16, 1993
ACCOUNTING: MANUAL Document ID: AC-A-001": i Page:12 of u '
Responsibilities All Operating Locations =
(cont.) (
The RF operations manager is responsible for ensuring that
© Research Foundation distributions are spent in accordance with the
guidelines in this document.
September 16, 1993
ble 1A:. FEDERAL INDIRECT COST. RATES
A pplied to a Modified Total Direct Cost Base
Awards With a Start Date After June 30, 1993
Ex
Page 1 of 4
iA
Rate (in %)
The Research Foundation of SUNY
Communique #189 Revised
Location Effective Dates Research and Other Programs Training/Sponsored
Instruction
On Campus | Off Campus | Special | On Campus | Off Campus
Albany 07/01/93 - 06/30/96 | 47.2 26.0 - 39.3 26.0
Binghamton 07/01/93 - 06/30/96 | 48.1 26.0 19.5* 26.0
Buffalo 07/01/93 - 06/30/94 | 51.5 26.0 _-
07/01/94 - 06/30/96 | 52.0 26.0 -
07/01/93 - 06/30/96 | — = =
Stony Brook 07/01/93 - 06/30/96 | 48.1 26.0 -
HSC Syracuse 07/01/93 - 06/30/96 | 49.3 26.0 -
HSC Brooklyn 07/01/93 - 06/30/96 | 49.3 26.0 -
Environmental Science | 07/01/93 - 06/30/96 | 48.1 26.0 -
& Forestry
Central Administration | 07/01/93 - 06/30/96 | 31.9 26.0 -
* Trade Adjustment Assistance Center Program
June 30, 1994
Exhibit A
Page 3 of 4
Table 1¢: FEDERAL. INDIRECT COST RATE
Applied to Salary and. Wage Base:
Rate (in %)
Location Effective Dates On Campus | Off Campus
| Brockport 07/01/93 - 06/30/96 | 74.2 28.0
Buffalo 07/01/93 - 06/30/96 | 65.5 22.1
Cortland 07/01/94 - 06/30/97 | 73.4 21.2
Empire State 07/01/92 - 06/30/95 | 44.2 319
Fredonia 07/01/94 - 06/30/97 | 70.0 214
Geneseo 07/01/94 - 06/30/97 | 75.0 25.7
New Paltz 07/01/93 - 06/30/96 | 66.7 23.0
Old Westbury 07/01/94 - 06/30/97 | 70.0 35.6
Oneonta 07/01/93 - 06/30/96 | 69.0 24.3
Oswego 07/01/94 - 06/30/97 | 74.5 19.2
Plattsburgh 07/01/93 - 06/30/96 | 64.5 20.5 |
Potsdam 07/01/94 - 06/30/97 | 70.0 30.9
Purchase 07/01/94 - 06/30/97 | 70.0 25.6
Maritime 07/01/92 - 06/30/95 | 70.0 28.3
Optometry 07/01/93 - 06/30/96 | 75.0 20.1
Utica/Rome 07/01/92 - 06/30/95 | 70.0 39.4
Alfred 07/01/92 - 06/30/95 | 70.0 22.3
Canton 07/01/93 -'06/30/96 | 75.0 29.8
Cobleskill 07/01/93 - 06/30/96 | 75.0 317
Delhi 07/01/92 - 06/30/95 | 70.0 32.1
Farmingdale 07/01/92 - 06/30/95 | 70.0 25.6
07/01/92 - 06/30/95 | 70.0 24.9
The Research Foundation of SUNY
Communique #189 Revised
June 30, 1994
The Research Foundation
of State University of New York
Direct and Indirect:Costs
of Sponsored Projects
and the Role
of the Research Foundation
December, 1994
MISSION STATEMENT
The Research Foundation serves State University of New
York and the people of New York State by providing
leadership and the highest-quality support for broad-based
research, education and public service programs. As SUNY's
partner, the Research Foundation assures fiduciary
responsibility to sponsors, principal investigators, and SUNY
campuses, in an environment in which each individual is
treated with dignity, respect, and fairness.
The Research Foundation
of State University of New York
DIRECT AND INDIRECT COSTS
This booklet describes direct and indirect costs of sponsored projects and
the role of the Research Foundation in administering indirect cost reimbursement.
WHAT ARE DIRECT AND INDIRECT COSTS?
Both direct and indirect costs are incurred in the performance of sponsored
projects. Direct costs can be measured and applied to the execution of a specific
project. Indirect costs are incurred as a project is being conducted, but they are
not project-specific, Indirect costs are support costs incurred through the use of
university facilities and resources. Sponsors reimburse the Foundation for both
direct and indirect costs.
Direct costs include, but are not limited to, the following:
Title
Description
Salaries and Wages
Salaries and wages of project employees.
Employee Benefits Costs of employee fringe benefits, such as
FICA, health insurance, and pension.
Supplies Costs of consumable supplies.
Travel Costs of travel, such as airfare and mileage.
Communication Costs of communication directly related to
the project such as postage, telephone, fax,
etc,
Equipment Costs of equipment acquired for specific use
in the project.
Computer Use Costs of computer time and related support
services, calculated according to an approved
rate schedule for the facility concerned.
Alterations and Renovations
Costs of alterations and renovations required
for project performance.
I\SPECPROMINDIRECT.MAN
Page 1
December 5, 1994
I\SPECPROMINDIRECT.MAN
Indirect costs include the following types of institutional cost incurred in
providing supporting services to sponsored projects.
Title
Examples/Description
Administrative
General Administration and General
Expenses
Accounting, payroll, administrative offices,
and other general institutional services not
related solely to any major function of the
institution.
Sponsored Projects Administration Expenses
Services provided by the campus and
Central Office in the administration of
sponsored projects.
Departmental Administration Expenses
Institutional and departmental administrative
costs in academic offices that benefit all
departmental activities or objectives.
Student Administration and Services
Expenses
Services provided by Deans of students’,
admissions’, and registrars’ offices.
Facilities
Plant Operation and Maintenance Expenses
Utilities, janitorial services, routine
maintenance and repairs, and facilities
services.
Library Expenses
Books, materials, library staff, and library-
related services.
Depreciation or Use Allowance
An allowance for the'use of buildings and
equipment (excludes those costs paid for by
the federal government).
Under current federal guidelines, indirect costs are classified in two groups:
those related to facilities and those related to administrative expenses. The
Office of Management and Budget (OMB), Circular A-21, Cost Principles for
Educational Institutions, has capped the reimbursement of indirect costs relating to
the administrative functions.
Page 2
December 5, 1994
ROLE OF THE RESEARCH FOUNDATION
The Research Foundation of State University of New York is a private,
nonprofit, educational corporation chartered in 1951 by the Board of Regents of
the State of New York. The Foundation provides a comprehensive fiscal
administrative service to the university's sponsored programs by assuring the
appropriate administrative support for those thousands of separately funded
activities of the university.
The Foundation and SUNY signed a formal contract in 1977 which outlines
the Foundation's responsibilities. The Foundation is responsible for the fiscal
administration of grants, contracts, and gifts supporting research, training, public
service, and related programs carried out by, or under the supervision of, faculty
or staff members at the state-operated campuses of SUNY. As part of this service,
the Foundation is responsible for calculating the indirect costs incurred by both
SUNY and the Foundation in support of sponsored projects and recovering these
costs from the program sponsors.
HOW ARE INDIRECT COSTS DETERMINED AND REIMBURSEMENT
RATES CALCULATED?
The basic regulations for determining the costs of federally sponsored
programs at educational institutions are set forth in OMB Circular A-21.
Whether a cost is direct or indirect depends in part on how the institution is
organized to manage research business affairs. Both SUNY and the Research
Foundation incur indirect costs when they conduct a sponsored research project.
The rate for reimbursement of indirect costs is calculated according to
guidelines set forth in OMB Circular A-21.
. The first step in carrying out these calculations is to determine the total
indirect cost expense incurred by SUNY and the Research Foundation.
This involves analyzing supporting financial data in order to calculate total
indirect costs incurred by all functions of the institution, including
sponsored research and other organized research.
INSPECPROJINDIRECT.MAN Page 3 December 5, 1994
. The next step is to distribute the total amount of indirect costs among the
four basic functions defined in OMB Circular A-21:
(1) _ instruction, including departmental research
(2) organized research (the major portion of which is likely to be
federally sponsored research)
(3) other sponsored activities
(4) _ other institutional activities.
. The final step is to establish the actual indirect cost rate as a percentage of
an appropriate base. As defined in OMB Circular A-21, the base represents
a portion of the sponsored agreements' direct costs and related cost sharing.
The standard practice is to use as the base what are known as modified total
direct costs (all direct cost expenditures except equipment, tuition, rental of
facilities, alterations and renovations, patient care, participant support, and
subaward expenditures in excess of $25,000). For example, the organized
research rate is determined by calculating the ratio of indirect costs to the
base. This ratio, expressed as a percentage of the base, is then applied to the
sponsored project to determine the portion of indirect costs to be recovered.
The following chart displays an example of the indirect cost rate
calculation:
Indirect Costs
Administration -------> Numerator
and Facilities
Denominator <------ | --- Sponsored agreement
and Cost Sharing
$ 5,000,000
= 50% $10,000,000
$10,000,000
The Foundation calculates indirect cost rates for both on-campus and off-
campus sponsored activity. The on-campus rate includes administration and
facilities components, whereas the off-campus rate includes only the
administrative portion. As previously discussed, the administrative portion of
both rates has been capped by federal regulations. This cap limits the
reimbursement of administrative indirect costs to 26% of the sponsored projects'
modified direct cost base.
1:\SPECPROJINDIRECT.MAN Page 4 December 5, 1994
RECOVERY OF INDIRECT COSTS THROUGH THE RESEARCH
FOUNDATION
The Research Foundation negotiates indirect cost rates with the US
Department of Health and Human Services (DHHS) covering a three fiscal year
period. In this way, the rates are established for a predetermined timeframe. Once
DHHS approves the indirect cost rate, the Research Foundation applies it to
modified total direct expenditures charged to each sponsored project in which the
sponsor authorized full recovery of indirect costs.
Some sponsors do not allow full recovery of indirect cost. In such cases,
these costs are calculated to the maximum allowed by the sponsor. Nevertheless,
as stated earlier, both direct and indirect costs are real costs which are generally
incurred before the Research Foundation is reimbursed. If a sponsor of a research
project does not fully reimburse either direct or indirect costs, these costs must be
paid from other SUNY or Research Foundation funds, such as instruction and
departmental research funds.
The Research Foundation distributes and administers the indirect cost
recovery as corporate unrestricted funds in accordance with SUNY/Foundation
contract and concurrence with New York State Division of Budget. Foundation
policy is to return corporate unrestricted revenue to the SUNY campuses.
Annually, each campus receives the recovered funds on its sponsored projects,
less its calculated share of the Foundation's central office costs. SUNY campuses
are fully responsible for determining how these recovered funds are actually
expended.
ADDITIONAL INFORMATION
For additional information on direct and indirect costs, contact the Research
Foundation Operations Manager on your campus or the Cost Accounting Unit,
Office of the Secretary-Treasurer, The Research Foundation of State University of
New York, PO Box 9, Albany, New York 12201-0009 (518-434-7050).
1NSPECPROMINDIRECT.MAN Page 5 December 5, 1994
Ts Sone ce,
of FriGs Ut CHE Srn9 ae bo swt
WA Ps 27
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J a W LoL. AWG 9
FOR RESEARCH
December 8, 1994
To: Research Foundation Operations Managers, Sponsored Program Administrators,
Sponsored Program Contacts, and Fiscal Contacts
From: Research Foundation Central Office
Subject: | Proposed. 1995-96 Fringe Benefit Rates
| Effective: Immediately
: Purpose This bulletin announces proposed fringe benefit rates for fiscal year 1995-
I 96 and describes how the rates must be applied.
Proposed Rates The following table provides the proposed fringe benefit rates that will
become effective July 1, 1995 upon approval by the Department of Health
and Human Services (DHHS).
Regular 32 percent
Graduate Student : 14 percent
Undergraduate Student 4 percent
The percentage breakdown for the components of each rate is provided in
the attachment.
Budgeting with The proposed fringe benefit rates must be used in all applications that
the Rates Tequest salary support beyond July 1, 1995. The rates will be applied to all
active accounts as of July 1, 1995, regardless of the rate originally
. budgeted.
Students must be appointed to specific titles to ensure that student fringe
benefit rates are applied appropriately. For guidelines on assigning student
The Research Foundation of State University of New York
|
|
|
The Research Foundation of SUNY
Bulletin
Budgeting with
the Rates (cont.)
Contact
Attachment
-2- December 8, 1994
titles, refer to Personnel Operations Manual document PE-X-D,
“Appointing Full-Time SUNY Students to Student Titles.” For more
information on Research Foundation fringe benefit rates, refer, to
Informational Communique #138 (Revised), “Research Foundation Fringe
Benefit ‘Rates, dated June 30, 1994, 4 sg
This bulletin may be retained with Informational Communique #138; which:
will be revised and disseminated when formal approv: ‘
benefit rates is received from DHHS::
For additional information about the proposed fringe benefit rates’
announced in this bulletin or for additional information on applying the
rates, please contact Stanley Hickok,-Office of Secretary-Treasurer, (518)
434-7050.
c: Management Staff
Research Foundation Proposed Fringe Benefit Rates
for Fiscal Year 1995-96
Attachment
Page 1 of 1
The following table provides the percentage breakdown for each component of the proposed
Research Foundation of State University of New York 1995-96 employee fringe benefit rates.
Retirement 8.1 - -
Group Health Insurance 9.7 11.8 -
Social Security 6.6 11 2.9
SUNY Fringe Benefits 2.7 - -
Dental Insurance 1.0 - -
Vacation and Sick Leave 1.0 - -
Payments”
New York State Unemployment 0.6 0.1 0.1
Insurance
Group Life Insurance 0.2 - -
Long Term Disability Insurance 0.2 - -
Workers’ Compensation 0.6 0.6 0.6
New York State Disability 0.1 0.4 0.4
Insurance ;
* Vacation and sick leave payments are payments for
covered by the Uniform Leave Policy.
© absences over thirty calendar days that are charged to sick leave.
© accrued vacation leave to employees who have terminated, changed accruing status, or transferred, as
Bulletin
Proposed 1995-96 Fringe Benefit Rates
December 8, 1994
RESEARCH FOUNDATION CAMPUS INCENTIVE FUNDS
EXPENDITURE GUIDELINES
Research Foundation Campus Incentive funds are generated by returns from externally
funded research and are intended to be catalyzing agents for stimulating research and scholarly
endeavors and for seed funding of projects that have potential for subsequent external support.
Since the overall allocation is directly dependent on the external funding received by
University researchers, the following expenditure guidelines for these funds are designed to
promote their leveraging impact.
I.
I.
Til.
Funds are to be used to promote research activities within the unit.
Appropriate use of funds includes:
A. Bridge funding for funded researchers experiencing a hiatus in external
support
B. Equipment and renovations, particularly for funded researchers or those
conducting pilot research in support of an application for external
funding
Cc. Seed funding of pilot research in support of an application for external
funding
D. Support of other research endeavors that are likely to result in major,
nationally recognized contributions to the discipline
Funds should not be used for the following:
A. Entertainment expenses
B. Conference travel
Cc. Support of instructional expenses
D. Consultant fees to University at Albany faculty
EB. Creation of petty cash accounts
A final report on the use of incentive allocations is due at the end of the award period.
That report should include the following information:
A. Method of allocating funds
B. A brief description of how the funds were used and their distribution in the
categories in (I) above
Gs; Statement of outcomes realized or anticipated from the investment of funds
described in TII.B.
(932wr)
Administration 227
Office of the Vice President
Albany, New York 12222
for Research and
Dean of Graduate Studies
518/442-3500
Fax: 518/442-3560
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
TO: University at Albany Project Directors
|
ae
FROM: Jeanne B, Gullahom 46> bh han
Vice President for Research and Dean of Graduate Studies
| wa
DATE: March 11, 1993
RE: Indirect Cost and Fringe Benefit Rates
The Research Foundation has concluded negotiations with its federal auditors regarding indirect cost rates
to be used in the submission of grant and contract applications. In addition, the Research Foundation has
t developed new fringe benefit rates. Attached are three schedules which provide details on the rates.
Schedule I contains indirect cost rates for projects which will begin prior to July 1, 1993, and Schedule IT
contains indirect cost rates for projects beginning July 1, 1993 through June 30, 1996. Schedule III
provides fringe benefit information. Should these rate changes impact budgets that you have already
submitted, the Office for Research will work with you in developing any necessary modifications.
The indirect cost base that will be used after July 1, 1993 will include such categories as publishing costs,
page costs, rental equipment, animal care, computer services, technical services, and subject costs.
| Reflecting the practice at most universities, the new base also will include the first $25,000 of each
individual subcontract issued to a subrecipient. This base does not include equipment, patient care, tuition
and fees, rental of facilities, alterations and renovations of $15,000 per year, or participant support costs.
Associated with these new formulae is a federal imperative regarding the use of on-campus and off-campus
indirect cost rates. The indirect cost rate agreement requires that applications include either the on-campus
or the off-campus indirect cost rate: hybrid rates are not permitted. Only projects which include direct
rental charges are considered "OFF campus." In the vast majority of cases, the designation of "on" or "off
campus" is clear. When situations are not clear, the Office for Research will evaluate project requirements,
sponsor budget restrictions, and other factors in working with project directors submitting grant and
contract proposals to make appropriate categorizations.
The Office for Research is available to answer any questions regarding this information and to
assist you in developing budgets and plans for your externally funded research endeavors, My best wishes
for your continued success in this regard.
Attachments
|
(
f
ce: President Swygert
Vice Presidents
Deans and Chairs
Directors
Office for Research
FEDERAL PROJECTS
ON A MODIFIED TOTAL DIRECT COST BASE *
On-Campus
Research 47.60%
Training 42.10%
Off-Campus
Research 26.00%
Training 26.00%
NON-FEDERAL PROJECTS
ON A TOTAL DIRECT COST BASE
On-Campus 36.30%
Off-Campus 24.30%
* MODIFIED TOTAL DIRECT COST BASE INCLUDES:
1001: Salaries and Wages
1002: Salaries-and Wages Income Fund'Reimbursable
1003: Salaries and Wages Graduate ‘Students
1801: Employee Benefits
1502: Employee Benefits Income:-Fund Reimbursable
2001; Consultant Services
3001-3006: Supplies:
3501 & 3502: Travel &
March 1993
|
A
i
Effective Dates Rate
Employees 29.50%
Students * 0.00%
7/01/93 - 6/30/94
Employees 31.00%
Students * 2.00%
[7/01/94 - 6/30/95 :_ PROPOSED ESTIMATE |
Employees 32.00%
Students * 2.00%
* Students must have a Personnel Administration System Title Code. of R149, R150, R267 or R268.
In order to be appointed to a student Title Code; the employee must be working part-time, or if
employed full time in the summer, must have been enrolled as:a full-time student during the
preceding:academic year.’ In addition, student employees must be engaged in work related to their
education. If an employeé does not meet these criteria, the full Research Foundation fringe
benefit rate established for employees is applied.
March 1993
“| Accounting Office Administration 339
Albany, New York 12222
if
i
/
t
|
[
i
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
7: Jeanne Gullahorn
FROM: James Van Voorst “
DATE: December 7,
| SUBJECT: 1994-951
L
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include November indirect cost recovery figures. In addition,
the fiscal year 1993-94 indirect cost recovery figures through November have been
; included for comparison purposes. Also included are two graphs which provide, at
| a glance, where we stand in relation to our projected cumulative November
recovery and our projected annual recovery. | hope these graphs are useful and
i
{
|
{
direct Cost Recovery
informative. If some other type of graph would be useful to you, please let me
know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
JVV/pjb
attachment
ce: C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders
; E. Scanlan
! S. Schafer
(a-684)
| ISO
| A TRADITION OF EXCELLENCE IN EDFUCATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY — ACTUAL 1993-94 1993-94
PROJECTION YEARTODATE _ACTUAL_ YEARTODATE} ACTUAL __YEARTO DATE
JULY 826,900 826,900 695,134 695,134 802,762 802,762
AUGUST 760,000 1,586,900 776,790 1,471,924 798,754 1,601,516
SEPTEMBER 594,700 2,181,600 637,984 2,109,908 348,443 2,149,959
OCTOBER 622,700 2,804,300 622,526 2,732,434 657,391 2,807,350
NOVEMBER 500,500 3,304,800 $91,509 3,323,943 659,660 3,467,010
DECEMBER 3,746,800
JANUARY 4,218,900
FEBRUARY 4,718,700
MARCH 5,359,600
APRIL 6,275,100
MAY 6,835,100
JUNE 7,600,000
3,304,800 3,323,943, 3,467,010
STATUS OF CAMPUS INDIRECT COST RECOVERY
NOVEMBER CUMULATIVE 1994
July 1994-November 1994
Projected July 1994-Nov.1994
Projected July 1994-June 1995
SR eee
sacee sees
gecenes soe
sacenes secenes
socones <
sececeaes secoaee
secenes secones
scececececeteesesteetetstetetsss sees SS
EERE RK KEKE KKK RX RERKK KK
SRKKKKKKR KR peceneges mecace
SRR RR KKK pesecenesececererec aces
SERRE KERR KY sereseces sores
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ses EERE
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sececones <
sesecenecaceceneeececes
sececeneees sees
SRK KKK KY
sesaceceneceees seca
seceseneatcne sees
KKK KEK KER KS
mreresececesestnseateteets
$2,000,000
$0 $4,000,000
$6,000,000
$8,000,000
$10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Projected
+ Actual
Accountinig Office
A TRADITION OF EXCELLENCE IN EDJUCATION
Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
TO: “Jeanne Gullahorn
FROM: James Van Voorst
DATE: November 3, 1
SUBJECT: 1994-95 gd co Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery” which
has been updated to include October indirect cost recovery figures. In addition, the
fiscal year 1993-94 indirect cost recovery figures through October have been
included for comparison purposes. Also included are two graphs which provide, at
a glance, where we stand in relation to our projected cumulative October recovery
and our projected annual recovery. | hope these graphs are useful and informative.
If some other type of graph would be useful to you, please let me know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
JVV/pjb
attachment
c: C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders
E. Scanlan
S. Schafer
(a-684)
ISo
» RESEARCH AND SERVICE
MONTHLY
JULY 826,900
AUGUST 760,000
SEPTEMBER 594,700
OCTOBER 622,700
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
—
7,804,300
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95,
PROJECTED MONTHLY
PROJECTION YEARTODATE ACTUAL YEARTO DATE
826,900
1,586,900
2,181,600
2,804,300,
3,304,800
695,134
776,790
637,984
622,526
2,732,434
ACTUAL
695,134
1,471,924
2,109,908
2,732,434
1993-94
ACTUAL
802,762
798,754
548,443
657,391
1993-94
YEAR TO DATE
802,762
1,601,516
2,149,959
3,389,825
STATUS OF CAMPUS INDIRECT COST RECOVERY
OCTOBER CUMULATIVE 1994
July 1994-October 1994
$2,732,434
Projected July 1994-Oct.1994
$2,804,300
Projected July 1994-June 1995
$7,600,0
DO
$0
$4,000,000 $8,000,000
$10,000,000
$2,000,000 $6,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
8
6 ae
4
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
+ Actual
qe
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
Pa)
Vr0: Jeanne Gullahorn
FROM: James Van Voorst Le “
DATE: October a
i
SUBJECT: alain: irect Cost Recovery
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include September indirect cost recovery figures. In addition,
the fiscal year 1993-94 indirect cost recovery figures through September have been
included for comparison purposes. Also included are two graphs which provide, at
a glance, where we stand in relation to our projected cumulative September
recovery and our projected annual recovery. | hope these graphs are useful and
informative. If some other type of graph would be useful to you, please let me
know.
The projected recovery of $7,600,000 was the estimate for 1994-95 established
by the Research Foundation.
JVV/pjb
attachment
| Cc: C. Carlucci
: J. Casabella
i K. Lowery
| L. Neveu
i G. Sanders
E. Scanlan
| S. Schafer
(a-684)
| b re)
A TRADITION OF EXCELLENCE IN EDJUCATION, RESEARCH AND SERVICE
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MONTHLY
826,900
760,000
594,700
622,700
500,500
442,000
472,100
499,800
640,900
915,500
560,000
764,900
77,600,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
PROJECTED MONTHLY
PROJECTION YEARTODATE ACTUAL YEAR TO DATE
826,900
1,586,900
2,181,600
2,804,300
3,304,800
3,746,800
4,218,900
4,718,700
5,359,600
6,275,100
6,835,100
7,600,000
695,134
716,790
637,984
——
2,109,908
ACTUAL
695,134
1,471,924
2,109,908
1993-94
ACTUAL
802,762
798,754
548,443
2,149,959
1993-94
YEAR TO DATE
802,762
1,601,516
2,149,959
STATUS OF CAMPUS INDIRECT COST RECOVERY
SEPTEMBER CUMULATIVE 1994
July 1994-September 1994 $2,109,908
Projected July 1994-Sept.1994 $2,181,600
Projected July 1994-June 1995 $7,600,0 ve)
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
6 a
4 | a
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
++ Projected
Actual
Administration 339
L
| Albany, New York 12222
“ Accounting Office
.
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK OFFICE OF THE
: VICE PRESIDENT
3 ) J/MANNUI
TO: Jeanne Gullahorn SEP 14 1994
FROM: James Van Voorst ASST
: SUBJECT: 1994-95 Indirect Cost Recovery FOR RESEARCH
DATE: September 12, 1994
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which
has been updated to include August indirect cost recovery figures. In addition, the
fiscal year. 1993-94 indirect cost recovery figures through August have been
included for comparison purposes. Also included are two graphs which provide, at
a glance, where we stand in relation to our projected cumulative August recovery
and our projected annual recovery. | hope these graphs are useful and informative.
If some other type of graph would be useful to you, please let me know.
The projected recovery of $7,600,000 is the estimate for 1994-95 established by
the Research Foundation.
JVV:pjb
! attachment
c. C. Carlucci
J. Casabella
K. Lowery
L. Neveu
i G. Sanders
E. Scanlan
S. Schafer
(2-684)
ISO
A TRADITION OF EXCELLENCE IN EDPUCATION, RESEARCH AND SERVICE
i
i
i
|
|
'
JULY
AUGUST
SEPTEMBER
OCTOBER
NOVEMBER
DECEMBER
JANUARY
FEBRUARY
MARCH
APRIL
MAY
JUNE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1994-95
MONTHLY PROJECTED MONTHLY — ACTUAL
PROJECTION YEARTO DATE ACTUAL YEAR TO DATE
ee ee eee
826,900 826,900 695,134 695,134
760,000 1,586,900 776,790 1,471,924
594,700 2,181,600
622,700 2,804,300
500,500 3,304,800
442,000 3,746,800
472,100 4,218,900
499,800 4,718,700
640,900 5,359,600
915,500 6,275,100
560,000 6,835,100
764,900 7,600,000
77,600,000 1,471,924
1993-94
ACTUAL
802,762
798,754
1993-94
YEAR TO DATE
802,762
1,601,516
STATUS OF CAMPUS INDIRECT COST RECOVERY
AUGUST CUMULATIVE 1994
July 1994-August 1994 $1,471,924
Projected July 1994-August 1994 $1 628,661
Projected July 1994-June 1995 $7,600,000
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
6 |
4 oo
a
—
0
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
Actual
OFFICE OF THE
| : i VICE PRESIDENT
The Research Foundation
‘ of State University of New York
MEMORANDUM
f TO: Dr. Jeanne Gullahorn
i
FROM: Patricia A. winters [2”
SUBJECT: Indirect Cost Rate Agreement
Attached is a copy of the latest indirect cost
negotiation agreement for your campus.
Attachment
c: Mr. Van Voorst
Mr. Sanders
Contract and Grant Services / Post Office Box 9 / Albany, New York 12201-0009
Telephone (518) 434-7113 / Telex 9102402976 RES FND SUNY / Fax (318) 434-7290
|
i
\
}
COLLEGES
EIN #: 1146013200F3
INSTITUTION:
RFSUNY - Albany
Post Office Box 9
Albany
NY
~ - fo 84 Reg Uy
AND UNIVERSITIES RATE AGREEMENT wWIi If
DATE: June 24, 1994
FILING REF.: The preceding
/ Agreement was dated
vA February 5, 1993
12201
JOIN
END ik
The rates approved in this agreement are for use on grants, contracts and other = ~~
agreements with the Federal Government, subject to the conditions in.Section II.
SECTION I: INDIRECT COST RATES*
RATE TYPES: FIXED
FINAL
EFFECTIVE PERIOD
TYPE FROM
PRED. 07/01/92
PRED. 07/01/93
PRED. 07/01/92
PRED. 07/01/92
PRED. 07/01/93
PRED. 07/01/92
PROV. 07/01/96
TO
06/30/93
06/30/96
06/30/96
06/30/93 -
06/30/96
06/30/96
UNTIL AMENDED
(A) See Special Remarks (3)
(B) See Special Remarks (4)
*BASE:
PROV. (PROVISIONAL) PRED» (PREDETERMINED)
RATE (%) LOCATIONS APPLICABLE TO
47.6 On-Campus Research (B)
47.2 On-Campus Research
26.0 Off-Campus Research (B) (A)
42.1 On-Campus Training (B)
39.3 On-Campus Training
26.0 Off-Campus Training (B) (A)
Use same rates and conditions as those cited
for fiscal year ending June 30, 1996.
Modified total direct costs consisting of salaries and wages,
, Materials and supplies, services, travel and
fringe benefits
subawards up to $ 25,000 each.
capital expenditures (buildings,
alterations and renovations);
These base costs do not include
individual items of equipment;
hospitalization and other fees
associated with patient care whether the services are obtained from
owned, related or third party hospital or other medical facility;
rental/maintenance of off-site activities; student tuition remission
and student support costs (e.g.,
allowances, sch
olarships,
student aid, stipends, dependency
fellowships).
TREATMENT OF FRINGE BENEFITS:
The fringe benefits are charged using the rate(s) listed in the
Fringe Benefits Section of this Agreement. The fringe benefits included
in the rate(s) are listed in the Special Remarks Section of this
Agreement.
(1)
INSTITUTION:
RFSUNY ~ Albany
AGREEMENT DATE: June 24,
1994
SECTION I:
FRINGE BENEFITS RATES**
RATE TYPES:
TYPE
FIXED
FIXED
FIXED
FIXED
FIXED
PROV.
FIXED
FINAL
EFFECTIVE PERIOD
FROM
07/01/93
07/01/93
07/01/94
07/01/94
07/01/94
07/01/95
TO
06/30/94
06/30/94
06/30/95
06/30/95
06/30/95
UNTIL AMENDED
PROV. (PROVISIONAL)
PRED. (PREDETERMINED)
RATE (%) LOCATIONS APPLICABLE TO
31.0 All All Programs
2.0 All Student Compensation
32.0 All All Programs
14.0 All Graduate Students
2.0 All
Undergraduate Stud.
Use same rates and conditions as those cited
for fiscal year ending June 30, 1995.
**DESCRIPTION OF FRINGE BENEFITS RATE BASE:
Salaries and wages.
(2)
INSTITUTION:
RFSUNY - Albany
AGREEMENT DATE: June 24, 1994
SECTION IT: GENERAL
A. LIMITATIONS:
The rates in this Agreement are subject to any statutory or administrative
limitations and apply to a given grant. contract or other agreement only
to the extent that funds are available. Agceptance of the rates is subject
to the following conditions: (1) Only costs incurred by the institution were
included in its indirect cost pool as finally accepted: such costs are legal
obligations of the institution and are allowable under the governing
cost principles; {2) The same costs that have been treated as indirect
costs are not cla med as direct costs; (3) Similar types of costs have been
accorded consistent accounting treatment; and (4) The information |
provided by the institution which was used to establish the rates is not
later found to be materially incomplete or inaccurate by the Federal
Government, In such situations the rate(s) would be subject to
renegotiation at the discretion of the Federal Government.
B. ACCOUNTING CHANGES:
This Agreement is based on the accounting system purported by the
institution to be in effect during the Agreement period. Changes to the
method of accounting for costs which affect the amount of reimbursement
resulting from the use of this Agreement require prior approval of the
authorized representative of the cognizant agency. Such c! anges include,
but are not limited to, changes in the charging of a particular type of cost
from indirect to direct. Failure to obtain approval may result in cost
disallowances.
C. FIXED RATES: .
If a fixed raté is in this Agreement, it is based on an estimate of the costs
for the period covered by the rate. When the actual costs for this period
are determined, an adjustment will be made to a rate of a future year(s) to
compensate for the difference between the costs used to establish the
fixed rate and actual costs. -
D. USE BY OTHER FEDERAL AGENCIES:
The rates in is Agréémént were approved in accordance with the
authority in Office of Management and Budget Circular A-88, and should
be applied to grants, contracts and other agreements covered by cue .
Office of Management and Budget Circular A-21, subject to any limitations
in A above. The- institution may provide copies of the Agreement to other
Federal Agenc to give*them early notification of the Agreement.
E. OTHER: :
If any Federal contract, grant or other agreement is reimbursing indirect
costs by a means other than the approved rate(s) in this Agreement, the
institution should (1) credit such costs to the affected Programs, and (2)
apply the approved rate(s) to the appro riate base to identify the proper
amount of indirect costs allocable to these programs.
/
/
(3)
~ . ENSTITUTION:
_. RFSUNY - Albany
AGREEMENT DATE: June 23, 1994
F. SPECIAL REMARKS:
1. The rates in this agreement have been negotiated or revised,
as appropriate, to reflect the administrative cap provisions
of the revision to OMB Circular A-21 published by the Office
of Management and Budget on October 3,,1991. Nor rate
affecting the institution’s fiscal Periods beginning on or
after October 1, 1991 contains total administrative cost
components in excess of that 26 percent cap.
'
2. These indirect cost rates apply when grants and contracts are
awarded jointly to Research Foundation of SUNY and University
Center at Albany.
i
3. For all activities performed in facilities not owned by the
t organization or to which rent is directly allocated to the
: project(s), the off-site rate will apply.
4. Rates in effect for FYE 6/30/93 exclude all subcontract and
i services except consultant services in the MTDC Base.
5. The fringe benefit costs listed below are reimbursed to the
grantee through the direct fringe benefit rates:
A. Retiree Health Insurance G. Group Life Insurance
B. Retirement Expense H. Long Term Disability Ins.
Cc. Social Security I. SUNY Fringe Benefit Exp.
|
i
t D. NYS Unemployment Insurance J. Worker’s Compensation
| E. NYS Disability Insurance K. Dental Insurance
L
ft
F. Group Health Insurance L. Accured Vacation & Sick
ave
TREATMENT OF PAID ABSENCES: Le
* Vacation, holiday, sick leave pay and other paid absences are
included in salaries and wages and are claimed on grants, contracts
| and other agreements as part of the normal cost for salaries and
wages. Separate claims for the costs of these paid absences
are not made.
I * NOTE: Item "L-accrued Vacation & Sick Leave" is excluded.
BY THE COGNIZANT AGENCY
BY THE INSTITUTION: ON BEHALF OF THE FEDERAL GOVERNMENT:
i
i RFSUNY - Albany
i
At od ;
DEPARTMENTOF HEALTH AND HUMAN SERVICES
(INSTITUTION)
I
!
\ IGNATURI
| o
i Stanley G. Hickok’ ~~ Vincent J. Bamundo
i (NAME) (NAME)
i Secretary-Treasurer DIRECTOR, REGIONAL ADMINISTRATIVE SUPPORT CENTER
i (TITLE)
(TITLE)
July 11, 1994 dune 24, 1994
(DATE) (DATE) 0107
HHS REPRESENTATIVE:_ Joseph Guarn ier. i
Telephone: (212) 264-2069
(4) oes
Administration 341
Albany, New York 12222
Office of Financial Management and Budget
518/442-3110
Fax; 518/442-3112
OFFICE OF THE
VICE PRESIDENT
UNIVERSITY ATALBANY fp TI ATNTE
| STATE UNIVERSITY OF NEW YORK JUL 13 1994
|
i MEMORANDUM FOR RESEARCH
|
| TO: Steven Schafer
|
FROM: Kathryn K. Lowery bu
i DATE: July 12, 1994
SUBJ: Indirect Cost Recovery Allocation
As part of the 1994-95 campus Financial Plan, the
: Division for Research and Graduate Studies will receive an
i allocation from Indirect Cost Recovery of $165,351. This is
H a one-time allocation and represents a payback for ICR funds
} spent on behalf of 1993-94 Graduate Research Initiative
I projects. Therefore, please take the necessary action to
provide this allocation.
Thank you.
cc: Vice President Gullahorn ~
Laurie Kozakiewicz
K. Murray
|
‘
t
XO
A TRADITION OF EXCELLENCE IN EDJUCATION, RESEARCH AND SERVICE
|
|
Office of Financial Management and Budget Administration 341
Albany, New York 12222
518/442-3110
Fax: 518/4423112
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
[ = = MEMORANDUM |
June 30, 1994
TO: Vice President Carlucci
| Vice President Gullahgrn
! FROM: Stephen A. Schafer ye :
SUBJECT: — 1994-95 Indirect Cost Recovery Budget
i Final Allocations
Attached are the final 1994-95 Indirect Cost Allocations for each of your departments. These
final allocations include the items listed below, which were recently approved by President
Swygert as increases to the base budget.
|
1994-95 Base Adjustments Requested Approved
|
[
Incentive/Development Support $20,000 $20,000
Hazardous Waste Disposal $10,000 $10,000
RF Personnel Temporary Service $3,168 $3,168
RF Professional Development $1,000 $500
RF Accounting Office $27,720 $27,720
In addition, I have corrected two items which were unintentionally omitted in the call letter, but
just recently brought to our attention, These include the correct salary amounts for account
#9321 and the operating budget for 423 State Street.
A copy of the attached final allocations are being forwarded to the Office for Research so that the
proper allocations will be established for each account.
IfI can be of further assistance, please let me know.
Attachments
c J. Haywood, w/o attachments
| K. Lowery
| L. Kozakiewicz, w/o attachments
D. Veros, w/o attachments aC O
A TRADITION OF EXCELLENCE IN EDJUCATION, RESEARCH AND SERVICE
ny
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
| UNIVERSITY AT ALBANY. ice eRcsioeNt
ALAIN
STATE UNIVERSITY OF NEW YOR
JUL 12 1994
TO: Jeanne Gullahorn
| _ FROM: James Van Voorst
SUBJECT: 1993-94 Indirect G6st Recovery
DATE: July 11, 194
: Attached is the report entitled "Status of Campus Indirect Cost Recovery" which has
[ been updated to include June indirect cost recovery figures. In addition, the fiscal year
1992-93 indirect cost recovery figures through June have been included for comparison
; purposes. Also included are two graphs which provide, at a glance, how our 1993-94
i recovery compares to our projected annual recovery T hope these graphs are useful
and informative. If some other type of graph would be useful to you, please let me
know.
The projected recovery of $7,600,000 was the estimate for 1993-94 established by the
Research Foundation.
IVV/Itn
i attachment
c: C. Carlucci
: J. Casabella
i K. Lowery
L. Neveu
G. Sanders
E, Scanlan
S. Schafer
(a-684)
| ISO
A TRADITION OF EXCELLENCE IN EDJUCATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1993-94
MONTHLY PROJECTED MONTHLY ACTUAL 1992-93 1992-93
PROJECTION YEAR TO DATE _ACTUAL_ YEAR TO DATE ACTUAL YEAR TO DATE
JULY 826,900 826,900 802,762 802,762 752,998
| AUGUST 760,000 1,586,900 798,754 1,601,516 1,445,679
SEPTEMBER 594,700 2,181,600 548,443 2,149,959 1,986,541
| OCTOBER 622,700 2,804,300 657,391 2,807,350 2,555,229
NOVEMBER 500,500 3,304,800 659,660 3,467,010 3,009,322
} DECEMBER 442,000 3,746,800 512,820 3,979,830 3,411,015
5 JANUARY 472,100 4,218,900 484,028 4,463,858 3,842,573
| FEBRUARY 499,800 4,718,700 475,772 4,939,630 4,295,938
MARCH 640,900 5,359,600 545,459 5,485,089 4,883,132
t APRIL: 915,500 6,275,100 756,838 6,241,927 5,718,215
L MAY 560,000 6,835,100 418,098 6,660,025 6,231,202
i JUNE 764,900 7,600,000 699,024 7,359,049 6,929,276
7,600,000 7,359,049 6,929,276
STATUS OF CAMPUS INDIRECT COST RECOVERY
JUNE CUMULATIVE 1994
Jul1993-Jun 1994
Projected Jul 1993-Jun 1994
$0
$7,359,049
$7,600,000
$4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
. aa
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
Projected
Actual
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1993-94
[
MONTHLY — PROJECTED ACTUAL [1992-93 1992-93
PROJECTION YEAR TO DATE ACTUAL YEARTO DATE] ACTUAL YEAR'TO DATE.
JULY 826,900 826,900 802,762 802,762 752,998 752,998
AUGUST 760,000 1,586,900 798,754 1,601,516 692,681 1,445,679
SEPTEMBER $94,700 2,181,600 548,443 2,149,959 540,862 1,986,541
OCTOBER 622,700 2,804,300 657,391 2,807,350 568,688 2,555,229
| NOVEMBER $00,500 3,304,800 659,660 3,467,010 454,093 3,009,322
/ DECEMBER 442,000 3,746,800 512,820 3,979,830 401,693 3,411,015
JANUARY 472,100 4,218,900 484,028 4,463,858 431,558 3,842,573
FEBRUARY 499,800 4,718,700 475,772 4,939,630 453,365 4,295,938
MARCH 640,900 5,359,600 545,459 5,485,089 587,194 4,883,132
APRIL 915,500 6,275,100
| MAY 560,000 6,835,100
I JUNE 764,900 7,600,000
Secarrmareral
i 7,600,000 5,485,089
é a
“ f om
f The Research Foundation
of State University of New York
MEMORANDUM [Ors _FOR RESEar
TO: Dr. Jeanne E. Gullahorn
FROM: Mr. Stanley G. Hickok
SUBJECT: FY 1994-95 Distribution
1994-95, an initial allocation at 80% will be made to your
Revenue Allocation/Reserve account on July 1, 1994. These
funds may then be reallocated in accordance with
Administrative Procedure AC-A-001, Research Foundation
funded Accounts and Expenditures.
|
i
|
|
Based on the attached estimate for fiscal year
I
{
i
{
i This initial 80% allocation is being established
! pending finalization of the 1994-95 Central Office
1 assessment. The same methodology was used in this
| computation as was used for FY 93-94.
{ We are currently reassessing this methodology to
ensure that it is as equitable as is feasible. In
particular, we are looking at how we account for investment
income and the impact of deficit financing of sponsored
program activities.
We anticipate finalization of this project by early
August 1994, and at that time we will adjust your
allocation.
If you have any questions, please feel free to contact
me or Lynn Zeronda.
Enclosure
ec: (Fiscal Contacts
Mr. Tenbeau
Ms. Seward
Ms. Zeronda
i
}
Office of the Secretary-Treasurer / Post Office Box 9/ Albany, New York 12201-0009/ Telephone (518) 434-7050 / Fax (518) 434-7001
THE RESEARCH FOUNDATION OF STATE UNIVERSITY OF NEW YORK — ESTIMATE 06/17/94
NET CAMPUS INCOME PROJECTION rffund/9495estc
FISCAL YEAR 1994—95
ESTIMATED
INDIRECT INTEREST TOTAL 1995 NET CAMPUS EIGHTY
CAMPUS COST INCOME REVENUE ASSESSMENT INCOME PERCENT
Albany 7,870,000 145,900 8,015,900 1,374,000 6,641,900 5,313,520
Binghamton 2,400,000 101,100 2,501,100 537,000 1,964,100 1,571,280
Buffalo 15,350,000 211,400 15,561,400 2,241,000 13,320,400 10,656,320
Stony Brook 20,800,000 343,100 21,143,100 2,508,000 18,635,100 14,908,080
Brooklyn 5,500,000 189,400 5,689,400 1,610,500 4,078,900 3,263,120
Syracuse 3,000,000 176,700 3,176,700 583,000 2,593,700 2,074,960
Optometry 95,000 8,200 103,200 30,000 73,200 58,560
E.S. Forestry 1,000,000 62,000 1,062,000 378,000 684,000 547,200
Brockport 330,000 21,800 351,800 143,000 208,800 167,040
College of Buffalo 2,000,000 39,300 2,039,300 658,000 1,381,300 1,105,040
Cortland 110,000 9,200 119,200 67,000 52,200 41,760
Empire State 160,000 1,500 161,500 44,000 117,500 94,000
Fredonia 105,000 13,700 118,700 64,000 54,700 43,760
Geneseo 85,000 2,200 87,200 37,000 50,200 40,160
New Paltz 180,000 14,300 194,300 117,000 77,300 61,840
Old Westbury 285,000 1,900 286,900 77,000 209,900 167,920
Oneonta 140,000 7,500 147,500 92,000 55,500 44,400
Oswego 225,000 9,000 234,000 68,000 166,000 132,800
Plattsburgh 370,000 8,200 378,200 140,000 238,200 190,560
Potsdam 130,000 9,600 139,600 83,000 56,600 45,280
Purchase 152,000 13,400 165,400 79,000 86,400 69,120
Alfred 60,000 5,300 65,300 48,000 17,300 13,840
Canton 18,000 1,100 19,100 15,000 4,100 3,280
Cobleskill 70,000 4,600 74,600 48,000 26,600 21,280
Delhi 30,000 1,800 31,800 24,000 7,800 6,240
Farmingdale 60,000 8,700 68,700 48,000 20,700 16,560
Morrisville 60,000 5,700 65,700 47,000 18,700 14,960
Utica/Rome 65,000 1,800 66,800 27,000 39,800 31,840
SUNY Central 2,850,000 81,600 2,931,600 . 900,000 2,031,600 1,625,280
Total $63,500,000 $1,500,000 $65,000,000 $12,087,500 $52,912,500 $42,330,000
E OF YOUR CAMPUS RECOM
Office of Financial Management and Budget Administration 341
Albany, New York 12222
518/442-3110
Fax: 518/442-3112
“UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
June 21, 1994
TO: Kathryn Low ° Bia roth
5 owery C?) Za gt
FROM: Stephen Schafer Cie wa, PO Ve bey
S assessrce pad
t
SUBJECT: — Indirect Cost newer Targets 7 ae e
6-29-9
1
Linvestigated the process of establishing the University's annual indiréct cost recovery
estimates. The original estimate is developed by Stan Hickok. Stan calculates our estimated
recovery based on the budget requests and indirect cost rates applicable to our indirect cost
accounts. Stan looks to the University to confirm his estimate, but is not concerned with
small differences since the estimate is only used to determine the 90% allocation provided
the University by August of each year. Even the assessment levied by the Research
Foundation is not based on our indirect cost recovery (actual or estimated) and, therefore,
the estimate is usually of little or no concern to most campuses,
Regarding our past experiences with established estimates, we have exceeded the initial
estimates established by the Research Foundation for the last three years as shown below:
Fiscal Year Initial Estimate Actual Recovery
1991-92 $6,500,000 $6,738,565
1992-93 $6,750,000 $6,929,276
1993-94 $7,000,000 $7,200,000* + Gyws de ek
* Projection owreg, HERE TEENIE |
aoe og cpt
In 1993-94 we experienced an above average recovery in the early part of the year coupled = oye Ge
with a lower than average recovery over the last few months, As shown above, we expect od &
to meet our initial estimate, however, due to the lower than average recovery we are now i,
experiencing, we do not feel we will meet the adjusted estimate of $7,600,000. Bunt . 25
wien ee
IKo
A TRADITION OF EXCELLENCE IN ED CATION, RESEARCH AND SERVICE
I would conclude that we should always be aware of the estimates established and revised
by the Research Foundation, We should review their estimates and compare them with ours
to determine if our projections are sound. In general, since the Research Foundation’s
estimates have little impact on our operation, we should not be overly concerned with them
unless they are completely “off-base” from our projections,
Thope this addresses your concerns. Ifyou have any additional questions, please let me
know.
G L. Kozakiewicz
G. Sanders
E. Scanlon
J, Van Voorst
|
Awards Received by Sponsor Type
Sponsor Type FY 91-92 FY 92-93 FY 93-94 thru May
Federal $18,528,780 $19,173,582 $16,007,800
State $12,634,884 $13,382,274 $17,640,613
Foundations $10,304,132 $9,073,641 $7,531,204
Industry $1,893,928 $2,932,661 $2,102,002
Foreign $0 $218,913 $2,871
MS Deposits $2,639,308 $1,519,961 $1,388,733
TOTAL $46,001,032 $46,301,032 $44,673,223
FY 93-94 shows a decline in Federal
Funding and a dramatic increase in State
Funding. This could affect our IC
Recovery in the current FY as well as
next year.
Awards Received by Sponsor Type
Sponsor Type FY 91-92 FY 92-93 FY 93-94 thru May
Federal $18,528,780 $19,173,582 $16,007,800
State $12,634,884 $13,382,274 M17 SH0.619
Foundations $10,304,132 $9,073,641 $7,531,204
Industry $1,893,928 $2,932,661 . $2,102,002
Foreign $0 $218,913 $2,871
MS Deposits $2,639,308 $1,519,961 $1,388,733
TOTAL $46,001,032 $46,301,032 $44,673,223
FY 93-94 shows a decline in Federal
Funding and a dramatic increase in State
Funding. This could affect our IC
Recovery in the current FY as well as
next year.
i
\
Office of Financial Management and Budget
Administration 341
Albany, New York 12222
518/442-3110
Fax: 518/442-3112
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
Bic eg Teal
FOR RESEARCH
— MEMORANDUM
June 21, 1994
TO: Vice President Carlucci
Vice President Gullahorn
FROM: Stephen A. Schafer
i
SUBJECT: 1994-95 Indirect Cost Recovery Budget
Initial Allocations
Last week, President Swygert approved all proposed salary increases for employees paid
from the indirect cost budget. The necessary salary information has been forwarded to
Diane Veros for processing, with the goal of payment by the July sth payroll.
At this time, requests for adjustments to the base budget have not yet been reviewed.
Therefore, I am providing you with your 1994-95 initial departmental allocations, excluding
any requests for base adjustments. Should a base adjustment be approved by the President,
the allocation will be adjusted accordingly.
T have also included a summary spreadsheet which reflects the current allocations by
account, I am working with the Office for Research to establish the allocations on the
System, and expect that they will be completed by the end of the month,
Consistent with past practice, these allocations have not been shared your account
managers, If you would like me to distribute them, please let me know, otherwise I will
assume that you will communicate them as you deem appropriate.
If I can be of further assistance, please let me know.
Attachments
oH J. Haywood, w/o attachments
K. Lowery
L. Kozakiewicz, w/o attachments
D. Veros, w/o attachments I
A TRADITION OF EXCELLENCE IN EDJPUCATION, RESEARCH AND SERVICE
Administration 341
Albany, New York 12222
Office of Financial Management and Budget
518/442-3110
- Fax: 518/442-3112
OFFICE OF TH
Vice PRESIDEN
a Tat)
UPL UT a
JUR 22 1994
TIGHT
MEMORANDUM] FOR RESEARCH
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
j
i
if
t
i
June 21, 1994
TO: Kathryn Lowery
FROM: Stephen Schafer
SUBJECT: Initial 1994-95 Indirect Cost Recovery Estimate
We have recently received the attached 1994-95 indirect cost recovery estimate from the
i Research Foundation. The estimate, calculated by Stan Hickok, is set at $7.8 Million. We
I currently expect to receive no more than $7.3 Million in 1993-94 and more likely closer to
$7.2 Million.
In informal discussions among the Indirect Cost Recovery Committee, we roughly
estimated our 1994-95 recovery at some point between 7.0 Million and 7.3 Million, thereby
indicating the Research Foundation’s estimate may be-too high.
Stan Hickok has requested that Jeanne Gullahorn provide him with the University’s estimate
of its indirect cost recovery for the 1994-95 fiscal year. I would recommend that the ICR
| Committee meet within the next couple of weeks to review the Research Foundation’s
i estimate and better determine if it is a reasonable estimate. If you concur, I will ask Eileen
Scanlon to arrange this meeting before the end of the month.
Please let me know what you think.
Attachment
c: L. Kozakiewicz 4
i G. Sanders
{ E. Scanlon
J. Van Voorst
IkO
A TRADITION OF EXCELLENCE IN EDYUCATION, RESEARCH AND SERVICE
The Research Foundation °
of State University of New York Het 6 z@ Ait
hyrtes alte
\ fcc: fa SOWA
5h. 20 SOHO j
\ EMO ND
|
i TO: Dr. Jeanne E. Gullahorn
FROM: Mr, Stanley G. Hickok
SUBJECT: FY 1994-95 Distribution
Based on the attached estimate for fiscal year
1994-95, an initial allocation at 80% will be made to your
t Revenue Allocation/Reserve account on July 1, 1994. These
I funds may then be reallocated in accordance with
Administrative Procedure AC-A-001, Research Foundation
funded Accounts and Expenditures.
This initial 80% allocation is being established
pending finalization of the 1994-95 Central office
assessment. The same methodology was used in this
computation as was used for FY 93-94.
We are currently reassessing this methodology to
ensure that it is as equitable as is feasible, In
particular, we are looking at how we account for investment
| income and the impact of deficit financing of sponsored
| program activities.
We anticipate finalization of this project by early
August 1994, and at that time we will adjust your
allocation.
If you have any questions, please feel free to contact
i me or Lynn Zeronda.
Enclosure
e: Fiscal Contacts
Mr. Tenbeau
Ms. Seward
Ms. Zeronda
Offfice of the Secretary-Treasurer/ Post Office Box 9 / Albany, New York 12201-0009 / Telephone (518) 434-7050 / Fax (518) 434 7001
THE RESEARCH FOUNDATION OF STATE UNIVERSITY OF NEW YORK ESTIMATE 06/17/94 *
NET CAMPUS INCOME PROJECTION rifund/9495este °
FISCAL YEAR 1994—95
ESTIMATED
INDIRECT INTEREST TOTAL 1995 NET CAMPUS EIGHTY
CAMPUS COST INCOME REVENUE ASSESSMENT INCOME PERCENT
Albany 7,870,000 145,900 8,015,900 1,374,000 6,641,900 5,313,520
Binghamton 2,400,000 101,100 2,501,100 537,000 1,964,100 1,571,280
Buffalo 15,350,000 211,400 15,561,400 2,241,000 13,320,400 10,656,320
Stony Brook 20,800,000 343,100 21,143,100 2,508,000 18,635,100 14,908,080
Brooklyn 5,500,000 189,400 5,689,400 1,610,500 4,078,900 3,263,120
Syracuse 3,000,000 176,700 3,176,700 583,000 2,593,700 2,074,960
Optometry 95,000 8,200 103,200 30,000 73,200 58,560
ES. Forestry 1,000,000 62,000 4,062,000 378,000 684,000 547,200
Brockport 330,000 21,800 351,800 143,000 208,800 167,040
College of Buffalo 2,000,000 39,300 2,039,300 668,000 1,381,300 1,105,040
Cortland 110,000 9,200 119,200 67,000 52,200 41,760
Empire State 160,000 1,500 161,500 44,000 117,500 94,000
Fredonia 105,000 13,700 118,700 64,000 54,700 43,760
Geneseo 85,000 2,200 87,200 37,000 50,200 40,160
New Paltz 180,000 14,300 194,300 117,000 77,300 61,840
Old Westbury 285,000 1,900 286,900 77,000 209,900 167,920
Oneonta 140,000 7,500 147,500 92,000 55,500 44,400
Oswego 225,000 9,000 234,000 68,000 166,000 132,800
Plattsburgh 370,000 8,200 378,200 440,000 238,200 190,560
Potsdam 130,000 9,600 139,600 83,000 56,600 45,280
Purchase 152,000 13,400 165,400 79,000 86,400 69,120
Alfred 60,000 5,300 65,300 48,000 17,300 13,840
Canton 18,000 1,100 19,100 15,000 4,100 3,280
Cobleskill 70,000 4,600 74,600 48,000 26,600 21,280
Delhi 30,000 1,800 31,800 24,000 7,800 6,240
Farmingdale 60,000 8,700 68,700 48,000 20,700 16,560
Morrisville 60,000 5,700 65,700 47,000 18,700 14,960
Utica/Rome 65,000 1,800 66,800 27,000 39,800 31,840
SUNY Central 2,850,000 81,600 2,931,600 + 900,000 2,031,600 1,625,280
Total $63,500,000 $1,500,000 $65,000,000 $12,087,500 $52,912,500 $42,330,000
po
f
Accounting Office /
| yy
Administration 339
Albany, New York 12222
nd
ee
Natl
| UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
518/442-3195
Fax: 518/442-3355
TO: Jeanne Gullahorn _
FROM: James Van Voorst - Ca
SUBJECT: 1993-94 Indirect Cost Recovery
DATE: June 3, 1994
I Attached is the report entitled "Status of Campus Indirect Cost Recovery" which has
i been updated to include May indirect cost recovery figures. In addition, the fiscal year
1992-93 indirect cost recovery figures through May have been included for comparison
purposes. Also included are two graphs which provide, at a glance, where we stand in
relation to our projected cumulative May recovery and our projected annual recovery.
T hope these Srephe are useful and informative. If some other type of graph would be
useful to you, please let me know.
The projected recovery of $7,600,000 is the estimate for 1993-94 established by the
Research Foundation.
IVV/ltn
attachment
c: C. Carlucci
J. Casabella
: K. Lowery
| L, Neveu
G. Sanders
E. Scanlan
S. Schafer
(a-684)
KO
A TRADITION OF EXCELLENCE 1N EDPUCATION, RESEARCH AND SERVICE
t STATUS OF CAMPUS INDIRECT COST RECOVERY
: FISCAL YEAR 1993-94
MONTHLY PROJECTED MONTHLY ACTUAL 1992-93 1992-93
PROJECTION, YEAR TO DATE _ACTUAL_ YEAR TO DATE ACTUAL____ YEAR TO DATE
JULY 826,900 $26,900 802,762 02,762 752,998 752,998
AUGUST 760,000 1,586,900 798,754 1,601,516 692,681 1,445,679
SEPTEMBER 594,700 2,181,600 548,443 2,149,959 540,862 1,986,541
OCTOBER 622,700 2,804,300 657,391 2,807,350 568,688 2,555,229
NOVEMBER 500,500 3,304,800 659,660 3,467,010 454,093, 3,009,322
DECEMBER 442,000 3,746,800 512,820 3,979,830 401,693 3,411,015
JANUARY 472,100 4,218,900 484,028 4,463,858 431,558 3,842,573
FEBRUARY 499,800 4,718,700 475,772 4,939,630 453,365 4,295,938
MARCH 640,900 5,359,600 545,459 5,485,089 587,194 4,883,132
APRIL 915,500 6,275,100 756,838 6,241,927 835,083 5,718,215
418,098 ___ -- 6,660,025 512,987 6,231,202
JUNE 764,900 7,600,000 -
mecca ——
7,600,000 6,660,025 6,231,202
E
Bs
8
eal
5
8
|
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
= Actual
STATUS OF CAMPUS INDIRECT COST RECOVERY
MAY CUMULATIVE 1994
Jul 1993-Apr 1994 $6,660,025
Projected Jul 1993-Apr 1994 $6,835,100
Projected Jul 1993-Jun 1994 $7,600,000
$0 $4,000,000 $8,000,000
$2,000,000 $6,000,000 $10,000,000
t
fo et
} OFFICE OF THE
i 4 VICE PRESIDENT
! I] ree
i Ch The Research Foundation wt nag
i Vi of State University of Sew Yor! \ hs ‘Y 06 1994
i“ oO ee ey oat
_, University at Mbany
e Universi ol New York
May 5, 1994
! Mr. Victor S. Rezendes
Director, Energy and Science Issues
US General Accounting Office
Washington, D.C. 20548
Dear Mr. Rezendes,
Attached is the questionnaire regarding indirect costs which was completed per
your request. Please contact me if you have questions regarding this information.
Sincerely,
Ake
{ Garrett R. Sanders
i Assistant Vice President for Research
cc: Jeanne E. Gullahorn, Vice President for Research
U.S. General Accounting Office
GAO
Survey on Indirect
Funded Research
Costs for Federally
The United States General Accounting Office (GAO),
an agency that examines issues for Congress, is
conducting a review of issues related to indirect costs
associated with federally funded research at educational
institutions. This review was requested by the
Subcommittees on Veterans Affairs, HUD, and
Independent Agencies, House and Senate Committees
on Appropriations,
As a part of our review, we are sending a questionnaire
to institutions that the Department of Health and Human
Services (HHS) has designated as "High Dollar
Schools" as well as certain universities for which the
Office of Naval Research (ONR) and the Department of
Energy (DOE) are the cognizant agencies, In this
questionnaire we are asking specifically about the effect
on major research universities of revisions to Office of
Management and Budget (OMB) Circular A-21, and
possible further changes to OMB A-21.
In responding to this questionnaire, please answer in
terms of this institution's fiscal year, Please do not
include information regarding any federally-financed
research and development centers or government-owned,
contractor-operated laboratories this institution may
operate.
If parts of this institution have different overall rates for
on-campus research, please refer to the labels at the
bottom of this page and to question | for clarification
as to the part or parts of this institution to respond for.
For example, if a rate applies to a medical school,
please respond only for that school.
Your cooperation in completing this questionnaire is
vital to this review. Please respond to this
questionnaire within 10 days of receipt, if possible, in
the enclosed self-addressed business-reply envelope. If
the envelope is missing or has been misplaced, please
return the questionnaire to the following address:
US. General Accounting Office
Attn: Ric Cheston
Room 1826 (NE 1115)
441 G St, NW
Washington, DC 20548
If you have any questions, please call Ric Cheston at
(202) 512-6951. Thank you for your assistance.
Changes to A-21
The October, 1991 revisions made the following
changes:
© established a 26 percent cap for 3
administrative categories of indirect costs
© further specified certain unallowable costs
Q required certain institutions to spend the
portion of indirect cost payments made for
depreciation (or use allowances) within 5 years
The July, 1993 revisions made the following changes:
© broadened the administrative cost pool to
include student administration and services and
all other types of expenditures not listed under
one of the subcategories of facilities
© broadened the facilities cost pool to include
library costs
© stated that the salaries of administrative and
clerical staff within a department should
normally be considered as indirect costs
© enabled universities to claim a fixed allowance
for the administrative portion of indirect costs
© eliminated concept of "predominant use" in
allocating depreciation or use allowance costs
53
State University of New York at Albany
1400 Washington Aves
Albany N¥ 12222
i
Qi.
Q2.
@.
For fiscal years 1992, 1993, and 1994, please verify this institution's predetermined, fixed, or provisional
OVERALL AND ADMINISTRATIVE indirect cost rates in the table below. If a rate is incorrect, please
enter the applicable correct rate. If a rate is missing, please enter the appropriate rate.
FY 1992
Overall Admin
On-campus
research 50.5 % 311%
Off-campus
research 32.5% 32.5%
In fiscal years 1992 and 1993, how much
money did this institution actually receive
from the federal government for indirect costs
associated with each overall rate identified in
QI? (Enter amount for each)
FY 1992 FY 1993
On-campus
research $2,857 44a $317 ya
Off-campus
research
$535,584 $51 ,4a3
In fiscal years 1992 and 1993, how much
money did this institution actually receive
from the federal government for indirect costs
associated with sponsored activities not
included in question 2? (Enter amount for
each)
FY 1992 $611 1511
FY 1993 $q\1 Gare
FY 1993 FY 1994
Overall Admin Overall Admin
47.6 % 26 % A12% 26 %
26.0% 26.0% 26.0% 26.0%
Q4. In fiscal years 1992 and 1993, what was this
institution's modified total direct cost (MTDC)
base for federally supported research? Please
do not include funding from non-federal
sources, (Enter amount for each)
FY 1992 FY 1993
On-campus .
research $19AS NS FA VBANWS
Off-campus .
research $3,090, alle $ABC3 NT
October, 1991 Changes to OMB A-21.
Qs. To what extent, if any, was this institution's
ability to recover indirect costs associated with
federally funded research reduced by the
October, 1991 changes to U.S. Office of
Management and Budget (OMB) Circular A-
21, which limited administrative costs to 26
percent of MTDC? (Check one)
1. BR Very great extent
2. O Great extent
Moderate extent
Oo
4. O Some extent
oO
Little or no extent
Q6. Did the October, 1991 changes to OMB A-21 Q10. To what extent, if any, has the requirement to
increase, have no effect on, or reduce the spend depreciation payments within 5 years
administrative burden associated with caused this institution to redirect funds to
accounting for the direct and indirect costs for acquire or improve research facilities? (Check
federally funded research at this institution? one)
(Check one)
1, O Very great extent
1. O Greatly increase
2. O Great extent
if 2. Moderately increase
| 3. O Moderate extent
3. O Have little or no effect
? 4. 0 Some extent
4, 0 Moderately decrease
5. O Little or no extent
5, 1 Greatly decrease 7
| Qil. ~ Are there any particular A-21 changes made in
| ‘7. Leaving every other aspect the same, did the October, 1991, that this institution disagrees
October, 1991 OMB A-21 changes that with? (Check one)
further specified allowable and unallowable
I costs reduce this institution's recovery of 1, O No
| indirect costs associated with federally funded
} research by more than $25,000 in FY 19937 2.'E) Yes =+ Please explain
i (Check one) Admiaystutive Cap does NOT Vortally
: 1.0 Yes recognize He real Cost oF ges
considevochon to future grout
Vrce\> dav\b Lanpact "rhe resource S
duanlanic. Chastanky, 19sh tohens
wll) enceontcer ATidulbes in ful
2. J No => Skip to Q9
Q8. Please identify the primary costs this
institution had previously allocated but which i \i ng} “AC CVJECHWY €3 tO veSearery
the October, 1991 changes to A-21 no longer and educational achurties,
allow.
: July, 1993 Changes to OMB A-21
i Q12. ‘To the best of your knowledge, to what extent,
if any, will this institution's ability to recover
indirect costs associated with federally funded
research be reduced by the July, 1993 changes
to OMB A-21? (Check one)
Qo. Is this institution among the 99 institutions, 1. O Very great extent
listed in A-21 Exhibit A, that are required to
5 expend in the next 5 years the portion of 2, EB Great extent
! indirect cost payments made for depreciation
: (or use allowances) for the acquisition or 3. O Moderate extent
improvement of research facilities? (Check
one) 4. O Some extent
| 1,0 Yes 5. O Little or no extent
4; 5) No == + Skip to QI
if
1
Q3.
Qi4.
Qi.
To the best of your knowledge, are the July,
1993 changes to OMB A-21 likely to increase,
have no effect on, or reduce the overall
administrative burden associated with
accounting for the direct and indirect costs for
federally funded research at this institution?
(Check one)
1, O Greatly increase
2. = Moderately increase
3, O Have no effect
4, (1 Moderately decrease
5, O Greatly decrease
To the best of your knowledge, how likely is
this institution to elect to claim the fixed
allowance for administrative charges for its
indirect cost rate as established by the July,
4993 changes to OMB A-217 (Check one)
1, (Very likely
2. (1 Somewhat likely
3. O Unsure
4. (1 Somewhat unlikely
5. Jf Very unlikely
To the best of your knowledge, to what extent,
if any, will this institution's ability to recover
indirect costs associated with federally funded
research be reduced by the July, 1993 changes
to OMB A-21 that placed student
administration and services and other charges
into the administrative category? (Check one)
1, ~~ Very great extent
2. 0 Great extent
3. O Moderate extent
4, O Some extent
5. 8 Little or no extent
Q16. The July, 1993 changes to OMB A-21 stated
that a department's administrative and clerical
staff salaries should normally be treated as
indirect costs. To the best of your knowledge,
to what extent, if any, is this change likely to
reduce your institution's ability to recover
those costs associated with federally funded
research? (Check one)
1. aS Very great extent
2, O Great extent
3. Moderate extent
a
4. (1 Some extent
a
5. ‘Little or no extent
QI7. Are there any particular A-21 changes made in
July, 1993, that this institution disagrees with?
(Check one)
1.0 No
2. Kl Yes ==» Please explain
Geckon Fle.b. WINGY oe a
clerical ond gammnrsivahye SNONES
SHOVIA “Hoemally” bE Con wWered aS
indirect. Wis 1S arbitrary, and docs
nok address genuine, needs OF
eroye" ) YOM snovld DE
QOTAMOUDT:
Jniversi ,
Qis. Since October 1, 1991, has this institution
taken any actions, or has it begun planning for
action, to reduce its indirect costs? These
actions could be taken in response to the
changes in A-21 or for other reasons. (Check
one)
1. (A Has taken action
2. G Is planning |
t Skip
3, O Noactions | to Q2i
or plans
QN9.
Q20.
Which of the following actions has this Q21.
institution taken to reduce its indirect costs,
whether because of A-21 changes, or for other
reasons? (Check all that apply)
1, BX Slowed or deferred salary increases
2. MX Contained fringe benefit costs
3, AL Reduced staff size
4, O Slowed or deferred library
acquisitions Q22.
5. O Slowed or deferred equipment
purchases
6, & Reduced utility usage
Q23,
7. Slowed or deferred facility
improvement or construction
8. O — Slowed or deferred scheduled
maintenance or repairs
9, O Other (Please specify)
Q24,
To what extent, if any, has this institution's
actions to reduce expenses been made in
response to October, 1991 and/or July, 1993
changes to OMB A-21, as opposed to other
reasons such as national or state economic
conditions? (Check one)
1. O Very great extent
Q25,
2. O Great extent
3. O Moderate extent
4, JA Some extent
5. 1 Little or no extent
During fiscal year 1993, did this institution
turn down funding for one or more federal
grant projects because of an inability to
recover indirect costs resulting from A-21
changes and/or federal cost sharing
requirements? (Check one)
1.0 Yes
2. No = Skip to Q23
How many grants were turned down for this
reason in fiscal year 1993? (Enter number)
grants
Since May 1, 1991 has this institution revised
its accounting systems, cost classifications, or
cost allocation methods in a way that would
shift expenses from indirect costs to direct
costs and/or administrative costs to facilities
costs? (Check one)
1,0 Yes
2. JA No => Skip to Q26
Did the cognizant agency (HHS, ONR or
DOE) for this institution approve these
changes? (Check one)
1.0 Yes
2. 0 No
Please briefly explain these changes.
Q26. For its most recent indirect cost rate
Q27.
Q28.
negotiation, did this institution perform any
cost analysis surveys - special studies - as a
basis for allocating utility costs associated with
federally funded on-campus research? (Check
one)
1,0 No
2. Bf Yes =» Please explain the subject
and scope of this study
space Survery +o denity
TEsearen use,
For its most recent indirect cost rate
negotiation, did this institution perform any
special studies as a basis for allocating library
costs associated with federally funded on-
campus research? (Check one)
1. KR No
2. O Yes => Please explain the subject
and scope of this study
For its most recent indirect cost rate
negotiation, did this institution perform any
other special studies as a basis for allocating
any other indirect costs associated with
federally funded on-campus research? (Check
one)
i, 0 No
2. xy Yes => Please explain the subject
and scope of these studies
urvey oF degarctynesrta)
adminisirahve pedoone |
nor alrvecacly includecl 19
Yyhe, 36% Cap.
Potential further Changes to A-21
The weighted average of university indirect
cost rates for facilities has increased in the
past 10 years from 18.8 percent to 23.8
percent. Does this institution believe that the
long-term facilities rate growth needs to be
addressed? (Check one)
1, O — Strongly believe that facilities growth
needs to be addressed
2. O Generally believe that facilities
growth needs to be addressed
3, O Uncertain
4, KB Generally believe
that facilities
growth does not
need to be Iskip
addressed tto
1Q31
5. 0 Strongly believe
that facilities
growth does not
need to be
addressed
'
i
i
'
Q30.
Q3l.
Which of the following possible means, if any, Q32.
would this institution favor to address facilities
rate growth? (Check all that apply)
1. RK None
2. O Establish an overall cap on the
facilities category
3. O Make full government reimbursement
of indirect costs for any new research
facilities contingent upon prior federal Q33.
approval
4. 0 Allow recovery of interest on
construction loans only if an
institution puts up a certain
percentage of the total cost of the
building as a down payment
5. O Establish a ceiling on the costs of
renovations or improvements that can
be expensed in the year incurred as
opposed to being capitalized
6. C1 Other (Please explain)
Some people think that one or more flat (or
stipulated) rates for indirect costs should be
used to simplify A-21's documentation and
accounting requirements. Providing that
universities could participate in the process of
establishing these rates, does this university
agree or disagree with this position? (Check
one)
1, O — Strongly agree with flat rates
2. O Generally agree with flat rates
Agree as much as disagree
Generally disagree with flat rates
a
ia)
5, mw Strongly disagree with flat rates
Please identify any specific stipulations this
institution would have in supporting the use of
one or more flat rates,
Vis clvifice br te just a flay
rake, since 1 does nh
re conn ite snsWiervional
A Cerences.
Which, if any, of the following changes would
this institution like to see made to OMB A-21
regarding the use of special studies and
standard allocation formula? (Check all that
apply)
1, O Nochanges = = >
2. fd Specification of an approved
methodology for conducting utility
special studies
3. §) Specification of an approved
methodology for conducting library
special studies
4. O Elimination of the use of utility or
other special studies as a basis for
allocating operating and maintenance
costs
5. O Elimination of the use of special
~studies as a basis for allocating library
costs .
6. JA Revision of standard formula for
allocating utility costs
7. JA Revision of standard formula for
allocating library costs
8. O Other (Please specify)
|
Q34.
Which, if any, of the following further
changes or elaborations would this institution
like to see made to OMB A-21? (Check all
that apply)
1. O None
2. (2 Establish an overall cap for indirect
costs
3, OY Further clarification of allowable or
allocable costs
4, a Shorten useful lives of equipment,
instrumentation, and/or facilities used
to calculate depreciation
5. O Definition of "fulltime equivalents"
6. Ja Make the dollar-value definition of
equipment in A-21 consistent with
definitions in A-110 and the Cost
Accounting Standards
7.0 Further increase in the dollar
threshold for the using the short form
for calculating indirect costs
8.0 Other (Please specify)
Q35. If you checked any changes in question 35,
please explain the need for each.
Vy would clon Sy ne.
aamnauity of direc Gnd
Mdadivech Gos, Ana PrOLde
COMBNEOLY, Vverween
Federal cirewlors ,
Q36.
Q37.
In December, 1992, the Cost Accounting
Standards Board (CASB) issued a Notice of
Proposed Rulemaking that would require many
universities to comply with certain CASB
regulations and cost accounting standards,
including the use of a disclosure statement.
Does this institution favor or oppose extending
CASB regulations and/or standards to
educational institutions? (Check one)
1. O Strongly favor
2. Generally favor
3. O Unsure
4. 0 Generally oppose _
5. FA Strongly oppose
CASB's notice of proposed rulemaking stated
that the burden imposed by the rule is
primarily expected to be a one-time reporting
event and estimated that the reporting and
record keeping burden would be 40 hours per
university. Does this institution agree with
this assessment? (Check one)
1.0 Yes
2, O Unsure
3, 2h No ==> Please explain
Believe Ane borden
Loould be mere “Wreerd
Hm One-~hme event.
Federal Implementation of A-21 Q40. If you have any additional comments, please
feel free to add them below or add additional
Q38, Since January 1, 1992, have any federal sheets as necessary.
agencies required this institution to use
indirect cost rates lower than those negotiated
with its cognizant federal agency for research
awards? Do not include any lower indirect
cost rates mandated by law. (Check one)
1,0 No
2. BE Yes => Please identify the agency or
} agencies
Degawtvrent oF Aiea ov
Q39, Please provide the name, title, and telephone
| number of the person to be contacted in the
' case we need to clarify any information on
| this questionnaire.
|
i
t
Name: Geeevetts Sante
rite: ASS iSawh Vice Pvesieh For Pesearch
Telephone number: (S18 )YQY2— BSC
AY : a)
if state Unugrity of New York
memorandum
: (ene or mae
ad Mr. Buckhoff
Mn. Hickok OFFICE OF THE EXECUTIVE VICE
Date: May 13, 1994 VICE PRESIDENT
Subject: Resolution of Indirect Cost Funds Nay 4 ; 9 1994 |
CTS
. , i FOR RESEARCH
The attached is for your information. .
¥
Peter N. Tenbeau vA
Attachment
Z: Con CF Ope los LS
Contract and Grant Services
MAY-11-1994 @4:3@ FROM BING UNIV’ RESEARCH OFF. TO RF/PERS SERV P.@t
FAX COVER SHEET
THE RESEARCH FOUNDATION OF SUNY BINGHAMTON
SPONSORED FUNDS ADMINISTRATION
ADMINISTRATION BUILDING, ROOM 239
STATE UNIVERSITY OF NEW YORK
P.O. BOX 6000
TELEPHONE # (607) 777-6752 FAX # (607) 777-4354
ATE: ("Jun Ll
{TO: [ems Te lae cou FAX #
PHONE #
| FROM
{2
zh
NUMBER OF PAGES (INCLUDING COVER SHEET): A
>
ike rose Prgredre prrsnauing ( 1
I
, ey RECEIVED
adyed Mi/ry
| . . MAY-11-1994 @4:31 FROM BING UNIV RESEARCH OFF. To RF/PERS SERV P.@2
|
|
|
|
APR 2 71994
risa
To: The University Faculty Senate
From: The Graduate Academic Programs and Research Committee
' Date: April 9, 1994
| Subject: Resolution on Clarification on Uses of Indirect Cost Funds
Rationale: :
Whereas all sources of funding seem to be under increasing pressure;
Whereas some funding agencies are trying to lower indirect cost rates:
on :
Whereas aa lack of accurate information on uses of indirect cost funds can lead to
i many potentially harmful misconceptions about how indirect cost funds are actually
expended;
Whereas the best judgment on the uses of indirect cost funds can only be made with
appropriate input from the faculty gitected:
Whereas those faculty members who generate indirect cost funds are entitled to
reasonable information on how those funds are ultimately used;
Resolution:
{ Therefore be it resolved that the Chancellor urge the state-operated campuses and
statutory colleges to develop a policy an the allocation of indirect cost funds, where no
such policy exists. And, be it further resolved that this policy and actual previous year
expendituresbe regularly reported to the appropriate campus governance bodies.
& odie dX XS
TOTAL P.@2
i
t
I
$
i
|
i
|
Office of the Vice President
for Research and
Dean of Graduate Studies
Administration 227
Albany, New York 12222
518/442-3500
Fax: 518/442-3560
UNIVERSITY AT ALBANY.
STATE UNIVERSITY OF NE YORK
TO: University at Albany Project Directors
f) te af
FROM: Jeanne E. Gullahorn (67>~—~—-— A pL A horn
Vice President for Research and Dean of Graduate Studies
DATE: March 11,1993
RE: Indirect Cost and Fringe Benefit Rates _ _ - 7
The Research Foundation has concluded negotiations with its federal auditors regarding indirect cost rates
to be used in the submission of grant and contract applications, In addition, the Research Foundation has
developed new fringe benefit rates. Attached arc three schedules which provide details on the rates.
Schedule I contains indirect cost rates for projects which will begin prior to July 1, 1993, and Schedule II
contains indirect cost rates for projects beginning July 1, 1993 through June 30, 1996. Schedule III
provides fringe benefit information. Should these rate changes impact budgets that you have already
submitted, the Office for Research will work with you in developing any necessary modifications,
The indirect cost base that will be used after July 1, 1993 will include such categories as publishing costs,
page costs, rental equipment, animal care, computer services, technical services, and subject costs.
Reflecting the practice at most universities, the new base also will include the first $25,000 of each
individual subcontract issued to a subrecipient. This base does not include equipment, patient care, tuition
and fees, rental of facilities, alterations and renovations of $15,000 per year, or participant support costs.
Associated with these new formulae is a federal imperative regarding the use of on-campus and off-campus
indirect cost rates, The indirect cost rate agreement requires that applications include either the on-campus
or the off-campus indirect cost rate: hybrid rates are not permitted. Only projects which include direct
rental charges are considered "OFF campus." In the vast majority of cases, the designation of "on" or "off
campus" is clear, When situations are not clear, the Office for Research will evaluate project requirements,
sponsor budget restrictions, and other factors in working with project directors submitting grant and
contract proposals to make appropriate categorizations.
The Office for Research is available to answer any questions regarding this information and to
assist you in developing budgets and plans for your externally funded research endeavors. My best wishes
for your continued success in this regard.
Attachments
ce: President Swygert
Vice Presidents
Deans and Chairs
Directors
Office for Research
FEDERAL PROJECTS
ON A MODIFIED TOTAL DIRECT COST BASE *
On-Campus
Research 47.60%
Training 42.10%
Off-Campus
Research 26.00%
Training 26.00%
NON-FEDERAL PROJECTS
ON A TOTAL DIRECT COST BASE
On-Campus 36.30%
Off-Campus 24.30%
* MODIFIED TOTAL DIRE ‘OST BASE INCLUDES!
3601 & 3502 Travel
March 1993
FEDERAL PROJECTS
ON A MODIFIED TOTAL DIRECT COST BASE *
On-Campus
Research 47.20%
Training 39.30%
Off-Campus
Research 26.00%
Training 26.00%
NON-FEDERAL PROJECTS
ON A TOTAL DIRECT COST BASE
On-Campus 39.70%
Off-Campus 20.50%
ExeLubes;
: 2501 & 2602: Equipment
4003: Patlent Care/Out (See Spe
4001: Patlent Care/in (See Special
4501; Alterations & Renov. (5:
0601 & 6802: Tultion and Fees
7001-7003: Participant Support,
Reimbursable
any distinction between th and out
should Include costs of $15,000 or
March 1993
Effective Dates Rate
7/01/92 - 6/30/93
Employees 29.50%
Students * 0.00%
7/01/93 - 6/30/94
Employees 31.00%
Students * 2.00%
[7/01/94 - 6/30/95 :_ PROPOSED ESTIMATE |
Employees 32.00%
Students * 2.00%
Students must have a Per one! 4 Administration | Systern Title Code of R149, R150, R267 or R.
empl
preceding acade mic year. In addition, student an pliyees must be engaged in work rae |
education. (han employee does riot meet these | criteria, the full Reseach Foundation ne
benefit tale establistied for employees is applied. : oo
March 1993
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
Woree OF THE
| UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
| is “5 an
TO: Jeanne Gullahorn (hee
| y rote
FROM: James Van Voorst ke a
FOR RESEARCH
SUBJECT: — 1993-94 Indirect Cost Recovery
DATE: May 5, 1994” Be
Attached is the report entitled "Status of Campus Indirect Cost Recovery" which has
been updated to include April indirect cost recovery figures. In addition, the fiscal
year 1992-93 indirect cost recovery figures through April have been included for
comparison purposes. Also included are two graphs which provide, at a glance, where
we stand in relation to our projected cumulative April recovery and our projected
annual recovery. I hope these graphs are useful and informative. If some other type of
graph would be useful to you, please let me know.
i The projected recovery of $7,600,000 is the estimate for 1993-94 established by the
Research Foundation.
JVV:daa
attachment
oH C. Carlucci
J. Casabella
K. Lowery
L. Neveu
G. Sanders
E. Scanlan
S. Schafer
(a-684)
are)
A TRADITION OF EXCELLENCE 1N ED CATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1993-94
MONTHLY PROJECTED MONTHLY ACTUAL
PROJECTION YEAR TO DATE _ ACTUAL YEAR TO DATE)
——
1992-93 1992-93
ACTUAL YEAR TO DATE.
JULY 826,900 826,900 802,762 802,762 752,998
| AUGUST 760,000 1,586,900 798,754 1,601,516 1,445,679
SEPTEMBER 594,700 2,181,600 548,443 2,149,959 1,986,541
] OCTOBER 622,700 2,804,300 657,391 2,807,350 2,555,229
NOVEMBER 500,500 3,304,800 659,660 3,467,010 3,009,322
DECEMBER 442,000 3,746,800 512,820 3,979,830 3,411,015
JANUARY 472,100 4,218,900 484,028 4,463,858 3,842,573
FEBRUARY 499,800 4,718,700 475,772 4,939,630 4,295,938
MARCH 640,900 5,359,600 $45,459 5,485,089 4,883,132
APRIL 915,500 6,275,100 756,838 6,241,927 5,718,215
MAY 560,000 6,835,100
JUNE 164,900 7,600,000 -
7,600,000 6,241,927 5,718,215
STATUS OF CAMPUS INDIRECT COST RECOVERY
COMPARISON OF CUMULATIVE RECOVERY AND PROJECTED CUMULATIVE
RECOVERY
Millions
i
0
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
+ Projected
= Actual
STATUS OF CAMPUS IND
APRIL CUMU
RECT COST RECOVERY
LAT
VE 1994
Jul 1993-Apr 1994
$6,241,927
Projected Jul 1993-Apr 1994
$6,275,100
Projected Jul 1993-Jun 1994
$7,600,000
$0 $4,000,000 . $8,000,000
$2,000,000
$6,000,000 $10,000,000
Accounting Office Administration 339
Albany, New York 12222
518/442-3195
Fax: 518/442-3355
UNIVERSITY AT ALBANY
STATE UNIVERSITY OF NEW YORK
TO: Jeanne Gullahorn j a) aA .
FROM: James Van Voorst {, a E LO
SUBJECT: — 1993-94 Indirect: ¢ st Recovery
DATE: April 15, pe :
: Attached is the report entitled "Status of Campus Indirect Cost Recovery" which has
i been updated to include March indirect cost recovery figures. In addition, the fiscal
year 1992-93 indirect cost recovery figures through March have been included for
comparison purposes,
The projected recovery of $7,600,000 is the estimate for 1993-94 established by the
Research Foundation.
JVV/Itn
attachment
| e: J. Casabella
| K. Lowery
H L. Neveu
| G. Sanders
i E. Scanlan
S. Schafer
(a-684)
IXo
A TRADITION OF EXCELLENCE IN EQ CATION, RESEARCH AND SERVICE
STATUS OF CAMPUS INDIRECT COST RECOVERY
FISCAL YEAR 1993-94
MONTHLY = PROJECTED ACTUAL 1992-93 1992-93
PROJECTION YEAR TO DATE ACTUAL YEAR TO DATE) ACTUAL YEAR TO DATE
JULY 826,900 826,900 802,762 802,762 752,998 752,998
AUGUST 760,000 1,586,900. 798,754 1,601,516 692,681 1,445,679
SEPTEMBER 594,700 2,181,600 548,443 2,149,959 540,862 1,986,541
OCTOBER 622,700 2,804,300 657,391 2,807,350 568,688 2,555,229
NOVEMBER 500,500 3,304,800 659,660 3,467,010 454,093 3,009,322
DECEMBER 442,000 3,746,800 512,820 3,979,830 401,693 3,411,015
JANUARY 472,100 4,218,900 484,028 4,463,858 431,558 3,842,573
FEBRUARY 499,800 4,718,700 475,772 4,939,630 453,365 4,295,938
MARCH 640,900 5,359,600 545,459 5,485,089 587,194 4,883,132
APRIL 915,500 6,275,100
MAY 560,000 6,835,100
JUNE 764,900 7,600,000 -
ee ——
7,600,000 5,485,089 4,883,132
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To: Members, Commitee on External Linkages
From: Garry Sanders
Re: Draft Incubator Policy
Date: December 7, 1992
i Please review the attached draft University Incubator Policy and draft Review
: Process in preparation for our meeting tommorow (scheduled for 11:00AM in room
AD123), Ihave received comments from three Committee members and will accept
additional comments at tommorow's meeting. Following the Committee's consideration,
the draft will receive additional review and comment. Thank you.
ce: Lorre Smith sem 2
Vice President Gullahorn
draft: 12/7/92
UNIVERSITY AT ALBANY INCUBATOR POLICY
I. Introduction
The purpose of this policy is to establish procedures and decision-making criteria
regarding the use of University at Albany Incubator Facilities. ("Incubator Facilities" are ~ ~~
defined as University owned, rented, or leased space to be used for the development and
growth of for-profit enterprises.)
This policy is the product of twin impetuses, The first is a pragmatic need to set in
place a structure for the University to consider, decide upon, and then evaluate the
activities to take place in its Incubator Facilities. Second, this document serves as Albany's
implementation of the State University of New York's "Policy and Guidelines for the Use
of State University Facilities by Emerging Technology Enterprises". The Albany policy
incorporates all tenets of the broader State policy and reaffirms that funds to cover costs
associated with an incubator facility are not to come from the Albany campus' operating
budget.
This policy provides a framework for decision making. However, it is not the sole
source of guidance to be consulted by decision makers on the subject of incubator activity,
Policies of the Research Foundation of SUNY and relevant New York State policies are
enumerated below and appended to this document. The Albany policy complements the
following policies: Patents and Inventions, Emerging Technology, Cooperative Use of
Research Facilities, Copyright, Software Administrative Guidelines, Equity Participation
Guidelines, SUNY Computer Usage, Conflict of Interest Statement, Consulting Policy,
and SUNY Trade Secrets Policy. Further, as provided below, the management of the
Incubator Facility is to be consulted in University decisions relating to potential tenants.
BACKGROUND
Incubation is a process through which an entrpreneur develops a concept or
research result into a product, process or service that can be sold in the marketplace. The
incubation process takes place in a facility which provides an environment to increase the
enterprises is seen as an important role for the University to fulfill. For example, business
incubation can assist in retaining outstanding faculty, providing unique educational
opportunities for students, and serving as a catalyst for State and regional economic
i8 developed, the University is in the
growth and development. Ag the time this policy
process of planning and constructing an Incubator Facility which is to be part of a Center
on Environmental Sciences and Technology Management (CESTM). It is important at
this juncture to state that this policy is not a business plan for the CESTM or the Albany
Incubator Facility nor is it a prospective tenant's business plan. An incubator business
plan addresses issues of space, leasing charges, shared facilities, operating guidelines, and
management plan of an umbrella incubator facility. A tenant business plan describes the
nature of one of the commercial enterprises to occupy space of the larger incubator
facility, including a description of the product(s), company finances, and strategic
objectives.
Nevertheless, incubator and tenant business plans should reflect the philosophy
and intent of the University policy articulated in this document. A primary purpose of this
policy is to ensure such consonance.
IL. Decision Making Process
The Vice President for Research is designated by the University President as the
Albany official who will determine whether or not a prospective tenant is granted use of
incubator facilities. The Vice President will be advised in these matters by an ad hoc
subcommitee of the Committee on External Linkages (University Council on Research),
which will report directly to the Vice President and bear the responsibility for assessing
incubator applicants according to the guidelines prescribed below. The subcommitee will
prepare a written report which recommendCourses of-action to the Vice President for
Research. Separately, the Vice President will also seek the guidance of the CESTM and
Incubator Facility management teams on prospective incubator tenants.
The Vice President, through the Committee on External Linkages, will convene an
Incubator Review Subcommittee (hereinafter "subcommitee") which will serve as an
independent body representing local and regional economic development and industrial
interests as well as campus academic interests. The Chair for the subcommittee will be a
member of the Committee on External Linkages. The subcommittee will review and
address a myriad of issues relating to an incubator applicant's proposed tenancy in the
Albany incubator. Therefore, the membership of the subcommittee must be broad,
comprehensive, and competent to review a range of complex issues relating to business
plans for companies likely to be based in high technology disciplines. At a minimum, the
subcommitee will include the following representation:
a. Albany faculty member familiar with scientific/technological aspects of
business
b. External advisor in scientific/technological matters
G Accountant-financial professional and/or attorney skilled in business
incubation matters.
d. Representative of the Center for Economic Development
e, Representative of the Capital Region Technology Development Council,
£ Representative from the University Advancement Office
g. Two members of the Committee on External Linkages (including the
Chair),
The Subcommittee is provided the option of seeking additional ad hoc assistance in
order to complete its mission. Staffing for the Subcommittee will be provided by the
University's Office for Research,
When the proposed tenant is a member of the University at Albany community (ie
faculty, staff, student, trustee, employee), the Subcommitee review will include assessment
of potential conflicts of interest in accordance with applicable policies. Applications for
incubator tenancy from University community members must be reviewed by the
appropriate Vice President, Dean, Director, and Chair. Each official must provide their
recommendation in writing to the Vice President for Research,
FUNCTIONS OF THE INCUBATOR REVIEW SUBCOMMITTEE
The Incubator Review Subcommittee will assess prospective tenant applications
from three vantage points: 1) relation to regional and State economic growth and
development, 2) relevance to Albany's research and/or educational missions, and 3)
potential financial viability and risks. As part of its fact-finding functions, the
Subcommitee will review the prospective tenant's business plan, policies appended to this
document, and relevant information from trade journals and business publications. It will
meet with the principals of the applicant tenant as part of its evaluation process, The
Subcommitee will convene as needed to review applications for incubator tenancy and
i
F
maintain synposes of its deliberations. It will apprise the Vice President of any variations
from the policies enumerated in section I above.
1. Economic Growth and Development
Tenant business plans should address plans for future employment
and other contributions to the regional and state economies. For example, will company
utilize local sources in its purchasing of supplies and equipment? Will the company add to
the tax base of the-local economy? st evi) a) BEE a a 8 mak ae
2. Relation to Albany's Mission
The proposed tenant should plan to engage in the commercialization of
Albany faculty or student research and/or advanced technology. If not, is the company's
product, market, or strategic plan closely related to Albany educational or research
programs? Will faculty and student research projects benefit from the proximity of the
company to campus? Will the company benefit from this proximity? Will the prospective
tenant develop, use or produce products/processes or servise that could beneift from
campus programs? Is there a likelihood that the company will stimulate employment
opportunities for students and collaborative research or consulting opportunities for
faculty?
35 Financial Viability and Business Risks
The prospective tenant business plan should address concerns related to
any financial, legal, or regulatory risks inherent in its activity. For example, has the tenant
demonstrated its capacity to meet user fee obligations and/or other compensation for the
use of facilities?) Have the company's financial records been audited to the satisfaction of
{
the committee? If the business plan involves the use of human or animal subjects,
biohazards, carcinogens, etc., has the company demonstrated its ability to manage such
risks in accordance with local, State, and Federal regulations? Does Albany stand to bear
any unusual legal risks should it admit a tenant to the incubator facility?
EVALUATION
The Incubator Review Subcommittee will provide campus oversight of the Albany
incubator operations through periodic meetings. with the incubator management team_and
tenants. The Subcommitee will prepare a biannual report for the Vice President which
will serve as a campus evaluation of the success of the incubator facility, including its
adherence to the policies and guidelines articulated in this document.
Review Process for University at Albany Incubator Activities
External
Linkages
Council on
Research’
Incubator
Review
Subcommittee
University Community
DECISION MAKER
VICE PRESIDENT for
ae may S RESEARCH and DEAN
of GRADUATE STUDIES
Management
Incubator
Management
Community, Economic Interests,
Ad hoc assistance as needed.
Independent Review
an Ci ean CulQah prt
| TO . vt vee
ia i The Research Foundation 5
ol State University of New York
University at Albany
State University of New York
TO: Jim Van Voorst
: FROM: Jackie pistezano jibe
} DATE: November 23, 1992 G
SUBJECT:- 1992-93 Indirect Cost-Recovery- - - - 2s See os
i Attached is the report entitled "Status of Campus Indirect Cost
: Recovery" which has been updated to include October indirect cost
Pes * recovery figures.
: The projected recovery of $6,750,000 is preliminary estimate for
Q 1992-93 computed by the Research Foundation.
JD/1ltn
Attachments
os K. Lowery/
L. Neveu
(B=10F)
‘ Sponsored Funds Accounting Office / Administration 335 / Albany, New York 12222
| ‘Telephone (518) 442-3182 / Fax (518) 442-3355
STATUS OF CAMPUS INDIRECT cosT RECOVERY
1992 - 93
L Monthly Projected Actual
| Projection Year to Date Actual Year to Date
July 1992 $ 749,250 $ 749,250 $ 752,998 $ 752,998
August 1992 796,500 1,545,750 692,681 1,445,679
- September 1992- -- - - 472,500- 18,250. - 540,862 7-9 86.,541
October 1992 445,500 5 68 , 688 "E2855, 229
November 1992 459,000 —
December 1992 486,000
January 1993 587,250
February 1993 479,250
March 1993 465,750
April 1993 445,500 5,386,500
May 1993 621,000 6,007,500
dune 1993 742,500 6,750,000
$6,750,000 . $2,555,229
(B-10F)
L. Kowak iewice
The Research Foundation
of State University of New York
DFFICE OF THE
University at Albany
' State University of New York
FOR RESEARCH
: TO: Garry Sanders
j
: FROM: Jackie DiStefan
' VI
SUBJECT: Payment to HRI For Super Fund Facilities Use
DATE: | November 4, 1992
Attached you will find three computations that relate to payment
to HRI for use of their facilities in conjunction with the Super
Fund Grant. The first is what has been utilized in the past,
i.e. payment is the difference between our on and off campus rate
applied to the MTDC base expenditures.
t Second, I have utilized the same information as in the first, but
| have reduced that amount by the percentage of indirect cost that
{ remains with the Research Foundation. As you are aware, we are
"taxed" by the RF for the central costs that are incurred. Since
| we do not received full indirect cost recovery, I would propose
i that Health Research also bear the burden of this cost.
Third, Linda Donovan asked me to compute the payment using HRI’s
i rate (48.7%) and base (salary and fringe benefits). The rational
ie for this payment method is that had the award been made at Health
Research, it would have been based on their indirect cost.
After struggling with this payment for two years with frantic
phone calls between Health Research and our offices I feel that
this arrangement should be formalized by memorandum or contract.
Items such as: computational base, computational rate, the
accounts that should be included in the computation, frequency of
| payments, and other logistical items, would be included in such
an agreement. Without such an agreement we will continue to
speculate about these items and maintain the current level of
frustration felt by us and HRI.
t Sponsored Funds Accounting Office / Administration 335 / Albany, New York 12222
Telephone (518) 442-3182 / Fax (518) 442-3355
Garry Sanders
November 4, 1992
Therefore, I would ask that you review this information, meet
with the appropriate parties, and decide what the appropriate
arrangement is and have it committed to writing. I believe this
would allow for future payments to be made on a timely basis and
provide adequate documentation for our files. Thank you.
JD/rid
Attachments
cc: L. Donovan
L. Kozakiewicz
i
J. Van Voorst
|
t
(b-510)
CALCULATION OF INDIRECT COST
ATRIBUTABLE TO OFF CAMPUS RATE
SUPER FUND ACCOUNT
9/30/92
UA Rate
Poooc Poo02c PO03C Poo4c POO7C Poosc Poosc Total
Expended MTDC $101,870 42,812 13,513 50,468 4,200 14,992 20,578 $248,433
On Campus IDC $ 51,444 21,620 6,824 25,486 2,121 7,572 10,392 $125,458
Off Campus IDC $(33,108) (13,914) (4,392) (16,402) (1,365) (4,872) (6,688) $(80,741)
On Campus :
Differential $18,336 7,706 2,432 9,084 756 2,699 3,704 $44,717
Less RF Central $15,256 6,411 2,023 7,558 629 2,246 3,082 $37,205
Cost :
HRI Rate
Expended S & F.B. $ 75,921 38,933 7,971 49,021 -0- 11,553 20,267 $203,666
Ipc $36,974 18,960 3,882 23,873 -0- 5,626 9,870 $99,185
JD/rd
(b-509)
Office of the Vice President
for Research and
Dean of Graduate Studies
Administration 227
Albany, New York 12222
518/442-3500
Fax: 518/442-3560
i
UNIVERSITY AT ALBANY
f “STATE UNIVERSITY OF NEW YORK
MEMORANDUM
i TO: Project Directors
p- FROM: Jeanne E. Gullahorn a
i Vice President fo: PR and Dean of Graduate Studies
DATE: September 30, 1992
RE: Indirect Cost Videoconference, October 14, 1:00-3:00
entitled "Indirect Cost Rate Development: Proposal Through Negotiation" on
Wednesday, October 14, from 1:00-3:00 in Lecture Center 5. This videoconference
will be interactive throughout the entire two-hour program, providing an opportunity for
participants to call in questions and receive responses from the panelists, A list of
panelists and a draft outline of the conference is attached. This should be an informative
program that will benefit those Research Foundation and SUNY employees involved in
. indirect cost issues either from a research or administrative perspective. I encourage all of
you who are interested in these issues to attend.
t
{ ~ F ;
F The Research Foundation and New York Network will sponsor a videoconference
I
I
Attachment
Indirect Cost Rate Development:
Proposal Through Negotiation
Moderator:
James Van Houten, Governmental & University Relations, SUNY
Panel:
Robert T. Forrester, Partner, Coopers & Lybrand
John J. Beaudoin, Director of Cost Accounting, Research Foundation of SUNY
Robert J. Stevens, Accountant-Cost Accounting, Research Foundation of SUNY
Initial Outline - Draft
1st session applicable to both a long form & short form audience:
1. | Why should a campus be concerned about indirect costs and rate
establishment? © 2 2 :
A. Indirect Cost distribution policy.
B. Federal audits and A-21 revisions.
2. Background.
A. Sponsored program direct versus indirect costs.
B. Indirect cost rates.
c. Indirect cost proposals (short and long).
3. Proposal Development.
A. Campus expenditures - by function.
B. Additional administrative and program expenditures:
1. Albany Office costs.
Central services.
Campus sponsored funds administration.
Use allowance.
College work study program.
Building repairs.
Sponsored programs.
Exclusions, reclassifications, unallowable costs per Circular A-21.
Identification of third party costs.
Rate development - short and long form distinctions.
Campus Certification.
Sao ew
moO
4. Indirect costs charged as direct costs.
5. Rate Negotiation.
6. Importance of campus involvement.
7 Questions from SUNY campuses.
Indirect Cost Rate Development:
Proposal Through Negotiation
Initial Outline - Draft
2nd session applicable to long form audience:
1,
2.
3.
4.
5.
6.
Development of indirect cost pools and distribution base:
Central services/ University wide administration.
Use allowance.
Maintenance & operations.
General administration & general expense.
Sponsored funds administration.
Library costs.
Dopartmental administration. _
Student services.
Computation of indirect cost rate.
Pm 0 b>
Long Form Base.
A. MTDC base components.
B. Importance of codes.
Cc. Cost sharing.
Administrative Cap restriction.
A. Offset to administrative cap.
Long form negotiations.
A. Current and future trends.
B. Strategies.
Federal audits - What to expect.
Questions from SUNY campuses, wrap up, final comments all participants.
-2-
IR TOD
of Stat versity of New York
September 15, 1992
4}92-Ned, & Nts N0 OFFICE OF HE
| My Cbas VICE, PRESIDEN
isan velit
SEPLT 1992
WEI Vibe
POR RESEARCH"
SS NOV
Yn CMauedty
MORA DU
TO: Mr. Steven Brady
Mr. Stephen Gilje
| ‘Dr. Jeanne Gullahorn
t Dr. Dale Landi
; Mr. Ivan Lisnitzer
| Mr. Nicholas Paradiso
i
FROM: John F. Buckhoff, a Af)
|
H
SUBJECT: Telephone Conference ~ Indirect
Cost Rate Negotiations
This will summarize our September 15 discussion.
We shall agree with DHHS's suggestion that
negotiations begin using the 1990-91 cost proposals for
both the FY 93 "capped rate" renegotiation and a multi-year
"new" rate negotiation for FY 94 and FY 95. It is
understood that we can pull that offer off the table at any
time.
If that negotiation does not appear to be proceeding
satisfactorily, we shall consult with you on next steps.
In any event, you will hear from us before any final
agreement is reached.
C3 Mr. Hickok
Ms. Seward
Mr. Tenbeau
Mr. Beaudoin
Executive Vice President State University Placa Albany. New York 12246-0001 — Telephone (518) 434-7015» Fax (518) 434-7290
- Dr. David Glass - - = Sia a 8 a ee ee
mi y jive 16:23 518 434 7290 SUNY RF Moor
Sy
‘The Research Foundation
of State University of New York
September 11, 1992
MEMORANDUM pier Gullahornr, VN
TO: Mr. Steven Brady oF eee! =
Mr. stephen cilje 447 ~ gage SO Um
Dr. David Glass a
Dr. Jeanne’ Gullahorn
Dr. Dale Landi
- Mr, Ivan Lisnitzer ---- --- =). =~ ie
Mr. Nicholas Paradiso
FROM: John F. Buckhoff, Jr. 9?
SUBJECT: Current Indirect Cost Rate Negotiations
| Enclosed is an August 26 memorandum from Jack Beaudoin
: which is the subject of out scheduled conference call on’
September 15. .
The question to be answered is whether or not to agree
to a multi-year rate (FY 93 revised plus perhaps Fy 94 and
95) negotiated using the proposals now before DHHS. ‘The
alternative is to follow our original plan which was. to
i renegotiate the FY 93 capped rate and submit new proposals
f for FY 94.
Tt's a gamble either way. The DHHS negotiators are
i clearly under marching orders to reduce rates. The
indirect cost pool "scrub" lurks in the background. we may
or May not get more favorable consideration if we agree to
Aaronson's proposal. What he would get is a reduced
workload. Who knows?
Let's discuss and come to a conclusion.
Thanks.
Enclosure
| et Mr. Hickok
| Ms. Seward
Mr. Tenheau
Mr. Beaudoin
} Executive Vice President “ Sure University Placa / Albany. New York 12246-0001 / Telephone (518) 444.7015 ¢ tay (410) 424.s900
5 : ‘1/62 16:24 4518 434 7290 SUNY RF ooze
ves pESEIVEn
The Research Foundation AUG 26 1992
of State University of New York
OFFICE OF THE EXECUTIVE
| VIGE PRESIDENT AUGUEE 26, 199
|
7 MEMORANDUM '
Tor - -- -dohn ¥. Buckheff,; dr. ---- 26-65 e -
FROM: Jack Beaudoin J
SUBJECT: Indirect Cost Negotiations
I thought you should be aware that Bob Aaronson, our
DHHS negotiater, has recommended that we seriously consider
1 negotiating rates for the next two or three years. The
| current "re-negqotiation" proposals for FY 1990-91 that he
is currently reviewing were initially intended to amend the
' capped rates for the current fiscal year ending
June 30, 1993. However, Mr. Aaronson would also like to
use these proposals as the basis for establishing rates for
future periods, There are a number of pros and cons that
should be considered by everyone, including the campus
Operations Managers, before a decision on this issue is
reached.
From DHHS's perspective they are faced with a major
i workload problem with a limited staff. A multiple year
5 rate negotiation would eliminate a significant amount of
work over the next few years. However, they are being
closely scrutinized by various levels of the federal
government, from congress to GAO (Government Acacounting
Office). Consequently, Aaronson will be under some pressure
to be very restrictive in rate negotiations. So he will be
locking at the specific advantages of 4 multiple year
negotiation.
The base year for our next proposals is murrently
scheduled to be F¥ 1991-92, which have a deadline of
December 31, 1992. However, the desired utility
consumption data for that period is not very substantial
and the probability for strong defensible data for
FY 1992-93 is doubtful (pending Messrs. Signorelli & Fox's
E¥indings). So this issue would not appear to be 4 strong
argument in favor of submitting new proposals next year.
Olfice af the Secretary-Treasurat +‘ Post Office Box 9 Albany, New York 12201-0009 Telephone (518) 434-7050 » Fax (518) +34-7290
allow us for future periods. He
] AWS
2 L6;2d 8518 dod F290 SUNY KF ig 00.
Mr. Buckhoff ~2- August 25, 1992
However our ourrent proposals Clearly demonstrate the
unreasonableness of the current Capped rates (see attached
schedule). Thus, it would seem to me that there are two
critical factors that would impact on our decision. One is
the extent that the capped rates are increased in the
current negotiation for FY 1992~93. ‘The sacond facter is
the level of indirect cost rates that Mr. Aaronson would
has a copy of the Indirect
Cost Review that was sent to Mr. Tournour (DHHS) as well as
a copy of his response. No doubt this will also be an
issue in the negotiations.
One Jast thought is that our agreement to a multiple
year rate might improve our nagotiating position for the
current capped rates. It could possibly provide DHHS with
an incentive to more readily conclude these negotiations.
As you know we are losing indirect cost income each day
that revised FY 1992-93 rates are not approved.
AS you can see there are a number of issues to
consider, but I thought you should be aware that the
subject of negotiating multiple year rates will definitely
be pursued by Mr. Aaronson, But I should also emphasize
that the decision is entirely ours to make.
Attachment
as Mr. Hickok
Ms., Seward
ace
ALBANY
BINGHAMTON
BUFFALO.
‘STONY BROOK
BROOKLYN
SYRACUSE
FORESTRY
CENTRAL ADMINISTRATION
*Includes new MTDC service categories
Long Form Locations
Renegotiation of 1992-93 Capped Rates
Research
vA a “—— 1990-91
1988-89 1992-93 1992-93 Proposed
Proposed = Current DHHS Full Gapped’
Rate Fate CAP Rate Rate
54.3 50.5 45.4 87.5 81.4
S77 BRA 47.6 66.8 54.4
60.9 625 - 474 68.3 57.4
55.0 52.3 47.0 60.2 54,0
63.1 55.7 48.8 72.3 87.4
54.4 83.6 50.8 *s9g 56.6
57.1 53.0 45.1 * 63,7 53.7
35.5 a5 30.9 35.6 45.6
O8/25/92 RATES\PROPCAP1
