The basic formula for internal charging of time for core service effort will be based on average salaries and the institutional fringe rates by category. Actual average salaries will be used as for the basic rates, and it is assumed that 95% time is available for providing services. The other 5% is dedicated to the overall support needed to run the facility.
Hours, Salary, and Fringe
The new compensation plan determines that research effort starts at 100% time and other purchased time is deducted from that base. Adjustments are needed for part-time faculty and staff.
The basis for the available hours is calculated on 52 weeks less time for average BTO as follows:
Faculty Example:
52 weeks/year minus 4 weeks for vacation, 2 weeks paid holidays, 2 weeks sick, 1 week for conferences/training and 2 weeks for committees/study sections/etc. for a total of 41 weeks available. 41 weeks times 40 hours per week = 1,640 hours times 95% availability = 1,558, rounded to 1,560.
Staff Example:
52 weeks/year minus 4 weeks for vacation, 2 weeks paid holidays, 2 weeks sick, and 1 week for conferences/training for a total of 43 weeks available. 43 weeks times 40 hours per week = 1,720 hours times 95% availability = 1,634, rounded to 1,635.
Institutional Fringe Rates are:
Faculty = 15%
Admin = 16%
Monthly Staff = 27%
Bi-weekly Staff = 31%
Once the hours, average salary and fringe rates are applied, the rates are rounded to the nearest $5.
Professional Development
Only training specific to the running of a core is defined as allowable under OMB A-21 guidelines. All other professional development needs to be provided by the departmental home. The core rates remove this time for training from the available hourly base.
Indirect Rate Inclusion in External Pricing
Content Updated TBD
Direct Cost Allocations
Direct costs associated with providing core services will be charged directly to the recipient of the services via the rates charged. When standardized across services provided, the direct costs will be included within the hourly rates. When the costs per service are unique, the components will be charged separately. Direct costs include consumable supplies, cleaning and preparation supplies, gloves and protective supplies, PHS computer costs, etc.
Major Equipment Service Contracts
Core facility equipment service contracts, repairs, and maintenance costs should be included as part of the hourly fee rate structure. There is a proposal being investigated for some institutional support for large service contracts – nothing submitted or approved by administration at this time.
Application of Rates
Rates will be used consistently across all service venues for the services provided. For post-award work, the rates should be covered directly from the grants benefiting from the services provided. For pre-award work, there will be a peer-review process completed, and if approved, the rates will be covered by the institutional budgets provided to each unit via the annual core application and review process. All pre- and post- award work will be charged the same internal rate.