I. General Comments
These guidelines apply to all proposals and funding other than direct
proposals and funding from the National Science Foundation (NSF), including
proposals for non- NSF funds (including new work, continuations and modifications)
to be received via the NSF Cooperative Agreement.
II. Definitions
Management Fee: A fixed amount calculated as a percentage of
projected MTDC plus Applied Entity G&A costs.
MTDC (Modified Total Direct Cost):
Total cost less the following:
-
Cost of equipment purchases.
-
Participant Support Costs.
-
Amounts in excess of $25,000 of annual expenditures per account key on
a purchase order or sub-contract.
-
Facility chargebacks that include overhead.
Applied Entity G&A (General and Administrative): Indirect costs
determined by applying the approved rate for that UCAR entity to the MTDC.
Each entity generally will have only one entity specific rate consisting
primarily of entity indirect costs, its pro rata share of UCAR Corporate
general and administrative overhead, and entity occupancy costs.
Government and/or Non-Profit Organizations:
For purposes of these guidelines all Federal, state, and local governments,
universities and colleges, regardless of national orgin, are considered
to be a government or non-profit organization. (If there is uncertainty
as to the nonprofit status of any other organizations to whom a fee would
apply, documentation should be provided by the organization. For example,
proof of nonprofit status can be determined through receipt of a copy of
an organization's formal documentation from the IRS recognizing their 501
tax exempt status.)
III. Special Notes/Requirements
A. UCAR collects a management fee on all contracts,
grants, and agreements. The fee allows UCAR to cover certain ongoing corporate
expenses as provided for in GAO recommended guidelines. Net proceeds are
used to help maintain and expand UCAR's scientific and educational programs.
In general, the fee represents contributions to UCAR's general fund to
cover expenses necessary for UCAR corporate operations that are not budgeted
for in contracts, grants, or agreements. Management fee will be collected
upon acceptance of the award based upon the fixed amount approved by the
funding agency. Collection of the fee at acceptance of the award
assists UCAR in managing their cash effectively.
B. If a sponsor refuses to pay the Management Fee or wants to
negotiate the amount of fee, the matter should be referred to the UCAR
Contracts Office.
IV. Procedures
A. Proposing Management Fee
Management Fee should be included as a separate line item on all applicable
proposals. The proposed Management Fee is calculated as follows:
% of (Budgeted MTDC + Applied Entity G&A)
Where the percentage (%) applied is 3% for all agreements with Government
and/or Non-Profit Organizations, and 5% for all
agreements with all other organizations, regardless of funding origination.
B. Collecting Management Fee
Management fee collection will occur at the beginning of each fiscal
year or upon acceptance of the award that the fee is applicable.
The fee calculation will divide the fee budget by the number of months
in the budget period and multiply it by the number of months the budget
period covers in the current fiscal year. Future fiscal years fee
budgets will be encumbered.
C. Exception to Management Fee
Management Fee will be applied to all non-NSF programs unless a formal
exception is granted by the President of UCAR. Exceptions to the application
of Management Fee are minimal and limited to unique situations. Following
are the procedures for requesting an exception to the application of Management
Fee:
-
UOP program administrators will submit a written request through their
program management to the UOP Director.
NCAR division administrators will submit a written request through
their Division Director, through the NCAR Budget and Planning Office, to
the Director of NCAR. The request must include a copy of the budget submitted
to the sponsor and any other information that explains and justifies the
need for an exception to the application of Management Fee.
Other UCAR entity administrators will submit a written request through
their program management to their entity director.
-
The Director of NCAR, the Director of UOP, or other entity director, as
appropriate, will forward the request to the Assistant Treasurer with their
recommendation for approval.
-
Upon receipt, the Assistant Treasurer will verify the status of the request
with the appropriate sponsor contact, or other sources as deemed appropriate,
and forward her or his recommendation for approval to the President of
UCAR through the Vice President for Finance and Administration.
-
If approved, the Assistant Treasurer will forward a copy of the approved
request to the cognizant administrator, NCAR B&P, UOP, the UCAR Contracts
Office and others, as appropriate.
-
The Assistant Treasurer will maintain records of all authorized exceptions
to the application of Management Fee.
|
