设施及行政(F .&)成本

教师 researchers when preparing a proposal for the support of a research project, 或者其他赞助活动, 在项目预算的总成本中包括间接成本的数额. 对于许多, the concept of indirect costs associated with their proposals is somewhat abstract because there seems to be no direct relationship between these costs 和 the activities for which support is requested. Others believe the necessity for a sponsor to provide funding for these "indirect" costs reduces the amount available to them to pay salaries 和 buy the necessary supplies 和 设备 to carry out their proposed project. 虽然大家都承认这些成本是必要的, how these costs are determined 和 reimbursed through individual sponsored agreements is not always readily understood.

重要的是要注意术语“设施和行政”成本或“F&A" costs has recently been adopted by the Federal Government to replace the term "indirect" cots. The reason the 政府ernment renamed this term was to help clarify the nature of these costs in terms that more appropriately described their purpose in support of research 和 other sponsored activities at colleges 和 universities.

F&成本:

The costs associated with providing facilities 和 administrative support for the conduct of research 和 other sponsored activities are necessary if faculty 和 staff are to be successful in their efforts. These real costs of a university are not readily identifiable with a particular project or activity but, 尽管如此, are necessary to the general operation of a university 和 the conduct of its activities. 它们包括运营和维护建筑物和场地的成本, 设备, 在大学里提供管理工作, 学院和院系层面以及ODURESEARCH基金会.

直接成本, 另一方面, are those costs which can be identified with a sponsored project with relative ease 和 a high degree of accuracy. They might include costs such as salaries 和 benefits, 设备, supplies 和 services, 和 travel.

F的分量&利率:

F&A成本分为七个部分. 它们是:

• 房屋折旧(以平方米计. ft.)
• 设备折旧(以平方计. ft.)
• 操作 & 维修保养(以平方米计. ft.)
• 利息费用(以平方计. ft.)
• 一般/部门行政(以MTDC计算)
• 赞助项目管理(以MTDC计算)
• 图书馆(以用户及全职员工薪金/工资计算)

当前F&ODU的速率

• 校园RESEARCH= 53%
• 校外RESEARCH= 26%
• 人际人事法案(IPA)计划= 10%
• 校园教学= 46%

赞助项目vs. 礼物

赞助项目是向组织提供资助的奖励, 在首席RESEARCH员的指导下, 一个具体的项目, 程序, 或RESEARCH中心或其他学术活动. 奖励取决于许多限制条件，包括项目的评判价值, 与机构目标的一致性, 资金使用的定时循环, restriction of funds to "allowable" cost categories (which may vary depending on the agency), 和 a formal reporting requirement as to progress 和 at the end of the funding period. 更少了, 或者在某些情况下, no discretion as to how funds may be used 和 the use of funds must be auditable by the agency, 要求. 因此, the onus for the proper use of funds 和 the documentation of such is much greater for a sponsored 程序, increasing the administration that is necessary to assure that all of the requirements are met by the recipient institution. 赞助项目的所有提案/合同, 他们是否来自一个公司, 联邦机构, 或者盈利/非营利组织, 必须通过 ODURESEARCH基金会.

A gift is an award that is bestowed upon the institution with few or no conditions or constraints. 捐赠可以用来建立捐赠基金, 支持现有的项目, 或者可以交给大学全权使用. 虽然礼物可能是针对某一特定领域的努力, 或者是捐助者最喜欢的话题(例如.g. 支持切萨皮克湾的RESEARCH), there are usually no prescribed conditions beyond that for how the money may be used. 通常不需要事先做详细的预算, 一旦获得, 在一个特定的项目中，没有正式的进度报告要求, although a benefactor may enjoy hearing informally of the good results of the gift. 大多数机构自愿提供此类信息. 灵活性和缺乏限制使礼物成为有吸引力的支持来源. 在最靠谱的网赌软件，礼物是由 发展办公室.

One might occasionally encounter gray zones in the nature of funding - "Is it a gift or a grant?，特别是在与一些非公募基金会打交道时. Assistance in making these distinctions can be found within the RESEARCH处 at (757) 683-3148 和 the 发展办公室 at (757) 683-4471.