Facilities & Administrative Costs and Rate Calculation

Facilities & Administrative Costs and Recoveries

Facilities & Administrative (F&A) Costs and Recoveries F&A costs are actual expenses that reconcile to the UI audited Financial Statements. F&A recoveries are generated to reimburse the UI for a portion of F&A costs incurred. . Effort is made by Central Administration to return the recoveries to where the expense occurred given actual F&A costs exceed F&A recoveries.

F&A Negotiation Process A formal F&A rate is prepared by the UI and proposed every 4 years. Proposal prepared in accordance with cost principles defined in Uniform Guidance (formerly OMB Circular A-21) Direct Negotiation with Federal Govt. Feds review documentation; then perform a site visit Walk space; interview PI s, staff & students FY 2025 is the base year for next rate proposal The approved F&A rate is less than actual F&A rate.

F&A Rate Calculation University Financial Statements F&A Cost Groups Direct Cost Groups (Bases) Building Depreciation (F) Instruction and Dept Research (Inst) ORGANIZED RESEARCH (OR) Equipment Depreciation (F) Interest (F) Other Sponsored Activity (OSA) Operations and Maintenance (F) Other Institutional Activity (OIA) General Administration (A) Departmental Administration (A) Sponsored Project Administration (A) Student Service Administration (A) Library (F) Exclusions

Building Depreciation F&A Cost Groups Equipment Depreciation Interest Operations and Maintenance General Administration Departmental Administration Sponsored Project Administration Student Service Administration Library Numerator OR Denominator Inst OSA OIA

FY2021F&A Rate by Component Negotiated Rate til FY22 Negotiated Rate beg. FY23 Proposal Uncapped Proposal Capped 5.8% 2.2% Facilities: Building Depreciation (BD) Equipment Depr (ED) Interest (Int) Oper & Maint (O&M) Library (Lib) Subtotal Facility 5.8% 2.2% .5% 23.1% 3.6% 35.2% 4.2% 1.6% 0.7% 18.9% 3.1% 28.5% 4.9% 1.8% 0.4% 19.3% 3.1% 29.5% .5% 23.1% 3.6% 35.2% Administrative: General Admin (GA) Departmental Admin (DA) Sponsored Programs Admin (SPA) Subtotal Admin 6.7% 17.4% 6.1% 15.9% 4.9% 17.1% 6.1% 15.9% 4.4% 28.5% 4.0% 26.0% 4.0% 26.0% 4.0% 26.0% Total F&A Rate 63.7% 61.2% 54.5% 55.5%

FY2024 F&A Recoveries versus F&A Overhead Expenditures Total $ 108.78 Recoveries Expenditures $ 153.36 Under Recovery $ (44.58) * Amounts in millions

F&A Recoveries Generated by Each College FY2024 Total College/Unit Recoveries $ 14,235,259 $ 267,441 $ 1,803,638 $ 1,703,913 $ 10,051,571 $ 133,208 $ 61,277,450 $ 919,768 $ 1,494,187 $ 10,974,468 $ 5,923,988 $ 108,784,891 Liberal Arts Business Dentistry Education Engineering Law Medicine Nursing Pharmacy Public Health Non-Collegiate TOTAL

Distribution of Recoveries Effort is made by Central Administration to return the recoveries to where the expense occurred. FY24 = $108.8M Distribution General Education Fund = $71.3M Research Facility Funds = $12.2M UIHC = $4.8M TTI Plant Fund = $11.2M Oakdale Campus = $0.7M Clinical Trials = $5.7M VPR = $2.7 Other = $0.2M

Distribution of Recoveries Every $ of recovery is distributed the same in FY24: General Education Fund = 69.22% Research Facility Funds = 11.99% UIHC = 4.78% TTI Plant Fund = 10.93% Oakdale Campus = 0.66% Hygienic Lab = 0.02% VPR = 2.40%

Calculation of UIHC Distribution % O&M Total Rate 19.3 55.5 UIHC O&M Total O&M 5,268,490 38,352,497 O&M % of Total Rate 34.77% UIHC % of Total O&M 13.74% O&M % of Total Rate x UIHC % of Total O&M = 4.78%

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