ࡱ> 241 `bjbj 4`ll  00$`SSS SSSSfS"S00S FSSHSS0l : Restricted Fund Accounting Facilities and Administrative (Indirect) Cost (5.11.09)  POLICY The F&A cost proposal will be prepared annually, unless otherwise negotiated, in accordance with the federal governments requirements for any university receiving reimbursement of F&A costs. The F&A cost proposal will be developed by a consulting firm in accordance with the cost principles and procedures outlined in the Office of Management and Budget (OMB) Uniform Guidance. The proposal will be reviewed by the Associate Vice President for Business and Finance, then forwarded to the Vice President for Business and Finance for approval. The proposal will be submitted to the U.S. Department of Health and Human Services (HHS), the cognizant agency designated for the region in which the university is located, by December 31 of the year preceding the current agreements expiration date. The F&A cost rates and base will be established and a Rate Agreement will be issued by HHS. A copy of the rates will be distributed to all Vice Presidents, Deans, and Department Heads by the Office of the Vice President for Business and Finance. F&A costs are reimbursed based on the established rate, subject to any funding agencys legislative or regulatory restrictions or any university exception approved by the Associate Vice President for Research and Sponsored Programs. F&A costs will be automatically calculated on a transaction-by-transaction basis using the base and rate parameters entered in the accounting system when the fund was established. The F&A costs will be recorded as an expense to the respective restricted fund and a credit to the applicable unrestricted revenue account. F&A and direct cost will be billed to each agency in accordance with Policy 5.11.08 Reporting to Funding Agencies.  REFERENCE OMB Uniform Guidance 5.11.08 Reporting to Funding Agencies Revised 7/15 DTU]`d  ! % /  x y  n q   # 5 @ [ i STUZ   +RS_`ǿ˻˷˯˪˷hd4hd4CJaJhuCJaJ hu>*jh{Uhd4h*h&hu>*huh_hJh> h_5\jh{h{5U\hJOJQJ^Jh_OJQJ^J1TV] n  RS` 21h:p{/ =!"#$% DdP  3 3"((DdP  3 3"((^ 666666666vvvvvvvvv666666>6666666666666666666666666666666666666666666666666hH6666666666666666666666666666666666666666666666666666666666666666662 0@P`p2( 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p 0@P`p8XV~_HmH nH sH tH @`@ {NormalCJ_HaJmH sH tH N@2N { Heading 3dd@&[$\$5CJ\aJDA D Default Paragraph FontRiR 0 Table Normal4 l4a (k ( 0No List \o\ {Heading 3 Char'5B*CJOJPJQJ\^JaJphOB^@B {0 Normal (Web)dd[$\$PK![Content_Types].xmlN0EH-J@%ǎǢ|ș$زULTB l,3;rØJB+$G]7O٭V$ !)O^rC$y@/yH*񄴽)޵߻UDb`}"qۋJחX^)I`nEp)liV[]1M<OP6r=zgbIguSebORD۫qu gZo~ٺlAplxpT0+[}`jzAV2Fi@qv֬5\|ʜ̭NleXdsjcs7f W+Ն7`g ȘJj|h(KD- dXiJ؇(x$( :;˹! I_TS 1?E??ZBΪmU/?~xY'y5g&΋/ɋ>GMGeD3Vq%'#q$8K)fw9:ĵ x}rxwr:\TZaG*y8IjbRc|XŻǿI u3KGnD1NIBs RuK>V.EL+M2#'fi ~V vl{u8zH *:(W☕ ~JTe\O*tHGHY}KNP*ݾ˦TѼ9/#A7qZ$*c?qUnwN%Oi4 =3N)cbJ uV4(Tn 7_?m-ٛ{UBwznʜ"Z xJZp; {/<P;,)''KQk5qpN8KGbe Sd̛\17 pa>SR! 3K4'+rzQ TTIIvt]Kc⫲K#v5+|D~O@%\w_nN[L9KqgVhn R!y+Un;*&/HrT >>\ t=.Tġ S; Z~!P9giCڧ!# B,;X=ۻ,I2UWV9$lk=Aj;{AP79|s*Y;̠[MCۿhf]o{oY=1kyVV5E8Vk+֜\80X4D)!!?*|fv u"xA@T_q64)kڬuV7 t '%;i9s9x,ڎ-45xd8?ǘd/Y|t &LILJ`& -Gt/PK! ѐ'theme/theme/_rels/themeManager.xml.relsM 0wooӺ&݈Э5 6?$Q ,.aic21h:qm@RN;d`o7gK(M&$R(.1r'JЊT8V"AȻHu}|$b{P8g/]QAsم(#L[PK-![Content_Types].xmlPK-!֧6 0_rels/.relsPK-!kytheme/theme/themeManager.xmlPK-!0C)theme/theme/theme1.xmlPK-! ѐ' theme/theme/_rels/themeManager.xml.relsPK] ``` L# @0(  B S  ?b15b33#+[\^_b u*d4B8=>0B_IJ&{`b@`@UnknownG*Ax Times New Roman5Symbol3. *Cx Arial7@CambriaA$BCambria Math"NhsFT7G G %20]]3LX  $PB8=2!xx Indirect Cost (5.11.09) cstewartStewart, CynthiaOh+'0 , L X dpxIndirect Cost (5.11.09)  cstewartNormalStewart, Cynthia5Microsoft Office Word@^в@B\8@(G՜.+,0 hp  Tennessee ӰԺַ ] Indirect Cost (5.11.09) Title  "#$%&'(*+,-./03Root Entry FP@e5Data  1TableWordDocument4SummaryInformation(!DocumentSummaryInformation8)CompObjr  F Microsoft Word 97-2003 Document MSWordDocWord.Document.89q