presentation to facilities information system users october 2013 corporate controller’s office...
TRANSCRIPT
PRESENTATION TO FACILITIES INFORMATION
SYSTEM USERSOCTOBER 2013
CORPORATE CONTROLLER’S
OFFICEJODY MURAWSKI
COST ANALYSISBEVERLY LIPSKI , BILL RIDGWAY
Space VI
It’s that time again….
November 2013 baseline for next Facilities & Administration (F&A) proposal
Accurate space data essential to accurate F&A allocations
F&A dollars translate to overhead recoveryOverhead recovery distribution directly
impacts academic budgets
Typical Allocation Model
Your effort is critical….
In updating the Facilities Information System to provide
AccurateComplete
space data especially because
New F&A software
CRIS
F&A classifications
Organized ResearchSponsored InstructionInstructionDepartmental
ResearchOther Institutional
ActivitySpecialized Service
FacilityOperations and
MaintenanceGeneral
Administration
Departmental Administration
Sponsored Projects Administration
LibraryStudent ServicesNon-AssignableAuxiliaryApplied Research
Laboratory/Electro-Optics Center
Organized Research
Programs sponsored by external sources Federal Non-federal
Activity funded internally if project is separately budgeted and accounted for by University under internal application of institutional funds
Sponsored Instruction
Funded by Grant Contract Cooperative agreement
Includes activities involving training in research techniques (research training)
Instruction
Teaching and training activities of the institution except for Sponsored Instruction
Teaching/training activity may be offered On credit or non-credit basis On degree or non-degree basis Through regular academic departments or separate
divisions such as extension or outreach
Departmental Research
Research or scholarly activity financed by institutional funds that is not organized research and not separately budgeted
Funding is discretionary and no financial reporting required
Includes activities supported by Start up funds Non-competitive “seed monies” for general research
initiatives
Other Institutional Activities
Sponsored activities not considered Sponsored Research or Sponsored Instruction
Auxiliary Enterprises as belowActivities whose costs are unallowable to
sponsored programs such as Development and fundraising Public/alumni relations
Specialized Service Facility
Costs of institutional services involving use of highly complex or specialized facilities such as electronic computers, wind tunnels, reactors, animal facilities
Penn State’s Animal Resource Program Materials Characterization Laboratory Certain ITS activities
Classification must have review by and approval of Manager of Cost Analysis
Operations and Maintenance
Should not be used by Colleges in determining functional classification of space
Space associated with administration, supervision, operations, maintenance, preservation, and protection of University facilities and grounds
General Administration
Should generally not be used by Colleges in determining functional classification of space
Space associated with administrative offices of the University such as accounting, personnel, purchasing, information centers, etc. that do not relate solely to any major division
Departmental Administration
Space used for administrative and supporting services that benefit common or joint departmental activities and do not relate solely to any major activity of department (i.e., instruction or research)
Includes Secretarial and clerical support areas such as office
supply rooms, etc. Conference rooms supporting multiple activities Space supporting grant and proposal writing,
including faculty offices where this occurs
Sponsored Projects Administration
Operating units established primarily to administer sponsored projects
Includes Grant and contract administration Special security Purchasing Personnel Administration Editing and publishing research reports
Library
Should not be used by Colleges in determining functional classification of space
Space devoted to operation and administration of library
Student Services Administration
Space devoted to administration of student affairs and services to students
Includes Deans of students Admissions Registrar Counseling and placement services Student advisors Student health and infirmary services
Non-Assignable
Space that is vacant, inactive or under renovation
Especially check laboratory space listed as vacant in Facilities Information System
Loading docks are non-assignable
Auxiliary Enterprises
Should not be used by Colleges in determining functional classification of space
Space devoted to activities supported by income derived from services operated primarily to serve students, faculty or staff
Includes Residence halls Food services Intercollegiate athletics
Applied Research LaboratoryElectro-Optics Center
Space occupied by programs and support functions of the Applied Research Laboratory and Electro-Optics Center
What not Who….
Need to ‘tune out’ what the room occupant does outside of the room.
Concentrate on what goes on within that space over a period of a year. A lab which may be used for 100% instruction one
semester may be 50% instruction and 50% research the next semester. Over the course of the year this would be allocated as 75%/25% instruction/research.
A faculty member may be teaching 100% during the year, but in his office be advising students or involved in departmental administration (e.g. – Grant writing).
Special concerns….
New hiresEmployee transfersEmployee retirementsEmployee terminationsChanges in faculty activities profiles
especially for faculty who were new at time of last snapshot with no sponsored programs Now likely have one or more sponsored programs Space would change from departmental research to
sponsored research or instruction
Problems….
Graduate student officesLarge spaces with mixed use (such dean’s suite
with many staff performing variety of activities)Space vacant at time of snapshotConfusion between Departmental Administration
and General Administration classificationsDisconnects between room type and F&A
classification(s)Disconnect between budget and F&A classification
The end….
Thank you for your effort and cooperationContacts:
Cost Analysis, Elliott Building, Suite 300, 865-1914 Beverly Lipski, Manager, [email protected] Bill Ridgway, Indirect Cost Analyst, [email protected] Mike Blehi, Indirect Cost Analyst, [email protected]
Questions?