Expenditures are one of most important data sets used to develop a facilities and administrative (F&A) or indirect cost proposal. To compile the F&A proposal, all current fund expenditure budgets during a "base year" must be assigned to an individual cost category. (The base year is the fiscal year that forms the basis for the F&A proposal.) These cost categories are based on definitions from OMB Circular A-21 and allow Management Accounting and Analysis (MAA) to correctly classify expenditures during development of the F&A proposal. Cost categories assigned to budgets are also an important factor for departments during the F&A Space Survey.

During the base year, MAA makes an initial determination of cost categories for all active current fund budgets. In the spring of the base year, MAA asks all academic departments to review and update these cost category determinations.

During the base year, MAA makes an initial determination of cost categories for all active current fund budgets. In the spring of the base year, MAA asks all academic departments to review and update these cost category determinations.

Departmental representatives who have first hand knowledge of the nature of the work supported by each budget and the cost category definitions should review and update the initial determinations made by MAA.

Departmental representatives begin the process by obtaining a list of all of their active current fund budgets from MAA. After throughly reviewing and understanding the cost categories below, each budget should then be reviewed to ensure accurate classification.

Three primary factors should be considered by departmental representatives as they review cost category classifications for accuracy:

1. What activities is the budget funding during the FY 2008 fiscal year (July 1, 2007 through June 30, 2008)? Put another way, what is the purpose of the budget?
2. How does the purpose or activity map to cost category definitions below?
3. What is the location of the budget (on-campus, off-campus, or a special location)?

If any changes are required, departmental representatives should document those using the MAA Web Application.

To see a description of a cost category listed below, click on it.

• Instruction
  • Instruction, Departmental Research, and/or Departmental Administration
  • Non-Research Training
  • Instruction Only
• Organized Research
  • Organized Research, On-Campus
  • Organized Research, Off-Campus
  • Sponsored Research Training
  • Applied Physics Laboratory
  • Regional Primate Center - Core (A)
  • Regional Primate Center - Non-Core (B)
  • Marine Vessel Operations
• Other Sponsored Activities
  • Clinical Trials
  • Public Service/Community Outreach
• Scholarships and Fellowships
  • Fellowships
  • Scholarships
• Patient Care
  • Hospital/Clinics/Residents
• Administration
  • General University Administration
  • College or School Administration
  • Student Services Administration
  • Sponsored Projects Administration
  • Health Sciences Administration
• Operation and Maintenance of Facilities
  • Operations and Maintenance (not building specific)
  • Operations and Maintenance - Building
• Buildings
  • Building/Property Rent and Building Interest
• Library
  • Central System Libraries
  • Departmental Libraries with Librarian and Check Out System
• Other Institutional Activities
  • Self-Sustaining
  • Non-reimbursable
• Non-MTDC/Excluded
  • Non-MTDC/Excluded

Additional Cost Category Descriptions:

Non-research Training

All training except for sponsored research training.

Instruction Only

Budgets that only include costs for direct instructional activities, which should not be included in facilities and administrative costs.

Regional Primate Center - Core (A)

Core grants (which are organized, separately budgeted and accounted for research activities) of the Regional Primate Center (RPC). These comprise the research base of the RPC F&A rate.

Regional Primate Center - Non-Core (B)

All organized, separately budgeted and accounted for research activities conducted at the Regional Primate Center (RPC) other than the RPC core grants. These comprise the research base for the RPC F&A rate.

Marine Vessel Operations

All organized, separately budgeted and accounted for research activities of marine vessels operations.

Public Service/Community Outreach

University activities that provide service to the community, region, state or nation, within the bounds of the University mission as executed by its departments. These activities are commonly under the headings of community service, continuing education, and service agreements.

Scholarships

An amount granted by an organization to a student for tuition and other educational expenses.

Health Sciences Administration

The administrative activities provided by Health Sciences, including general administrative services, secretarial, personnel, payroll, purchasing, and accounting duties.

Operations and Maintenance - Buildings

Operations and Maintenance costs that relate to a specific building, such as for repair or utility costs.

Building/Property Rent

Includes the costs of building or property rent.

Building Interest

Includes the cost of interest on debt incurred to construct or acquire a building.

Self-sustaining

Self-sustaining activities generate revenue sufficient to cover those activities' expenditures. Recharge and cost centers are examples of a self-sustaining activity.

Non-MTDC/Excluded

Costs that OMB Circular A-21 requires the University to remove when the F&A proposal is prepared. Costs that must be excluded to arrive at Modified Total Direct Costs include: equipment, capital expenditures, tuition remission, stipends, and the portion of a sub-contract in excess of $25,000.