[Federal Register Volume 64, Number 155 (Thursday, August 12, 1999)]
[Notices]
[Pages 44062-44069]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-20699]


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OFFICE OF MANAGEMENT AND BUDGET


Proposed Information Collection Activities OMB Circular A-21; 
Request for Comments

AGENCY: Office of Management and Budget, Executive Office of the 
President.

ACTION: Notice.

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SUMMARY: In accordance with the Paperwork Reduction Act (44 U.S.C. 3501 
et seq.), the Office of Management and Budget (OMB) invites comment on 
the proposed information request. This request proposes a standard 
format for submitting facilities and administrative rate proposals by 
educational institutions and will be required by OMB Circular A-21, 
``Cost Principles for Educational Institutions.'' The standard format 
would assist institutions in completing their proposals more 
efficiently and help the

[[Page 44063]]

Federal cognizant agency review each proposal on a more consistent 
basis. OMB proposed the use of and solicited input on the use of such a 
form in its proposed revision to OMB Circular A-21 on September 10, 
1997. OMB received 35 comments from Federal agencies, universities and 
professional organizations in response to that section of the proposed 
revision to Circular A-21. All commenters were in favor of the 
development of such a form. OMB, with assistance from Federal agencies 
and universities, developed the attached form for inclusion in Circular 
A-21. OMB also proposes to revise Circular A-21 as shown below, to 
incorporate the new form.

DATES: Comments are due on or before October 12, 1999.

ADDRESSES: Comments should be mailed to Gilbert Tran, Office of Federal 
Financial Management, Office of Management and Budget, 725 17th Street, 
NW, Room 6025, Washington, DC 20503. Comments up to three pages in 
length may be submitted via facsimile to 202-395-4915. Electronic mail 
comments may be submitted via Internet to Hai--M.--T[email protected]. 
Please include the full body of electronic mail comments in the text 
and not as an attachment. Please include the name, title, organization, 
postal address, and E-mail address in the text of the message.

FOR FURTHER INFORMATION CONTACT: Gilbert Tran, Office of Federal 
Financial Management, Office of Management and Budget, (202) 395-3993.

SUPPLEMENTARY INFORMATION: OMB proposed on September 10, 1997 (62 FR 
47721), to develop a standard format for the submission of facilities 
and administrative (F&A) proposals, that would assist educational 
institutions in completing their F&A proposals more efficiently and 
help the Federal cognizant agency review each proposal on a more 
consistent basis. It would also facilitate the Federal Government's 
effort to collect better information regarding educational institution 
F&A costs that could be useful in explaining variations in F&A rates 
among institutions. In addition, a standard format may allow electronic 
submission of F&A proposals to the Federal cognizant agency in the 
future.
    Federal agencies, universities and professional organizations, 
through their submitted comments, favorably support the proposal for 
the development of a standard format. Accordingly, OMB, with the 
assistance from Federal agencies and university representatives, 
developed a standard format that includes two parts:
      A summary schedule of the institution's proposed F&A 
rates, along with the F&A cost pools and their allocations, and
     A listing of support documentation to be submitted with an 
F&A proposal.
    OMB is proposing, through this notice, to include the standard 
format as Appendix C of the Circular. This notice is soliciting 
comments from members of the public and affected entities concerning 
the proposed information collection to: (1) Evaluate whether the 
proposed collection of information is necessary for the proper 
performance of the functions of the agency, including whether the 
information will have practical utility; (2) evaluate the accuracy of 
the agency's estimate of the burden of the proposed collection of 
information, including the validity of the methodology and assumptions 
used; (3) enhance the quality, utility, and clarity of the information 
to be collected; and (4) minimize the burden of the collection of 
information on those who are to respond, including through the use of 
appropriate automated, electronic, mechanical, or other technological 
collection technique of other forms of information technology, e.g., 
permitting electronic submission of responses.
    This notice also lists the following information:
    Title: Appendix C, ``OMB Circular A-21 Documentation Requirements 
for Facilities and Administrative (F&A) Proposals Claiming Costs Under 
the Regular Method''.
    Type of review: New collection.
    Respondents: Large Universities.
    Number of Responses: 282.
    Estimated Time Per Response: 4 hours.
    Needs and Uses: The proposed form will standardize the 
documentation requirements for facilities and administrative proposals 
submitted by large universities to their cognizant agency.

    Issued in Washington, DC, August 4, 1999.
Norwood J. Jackson, Jr.,
Acting Controller.
    OMB proposes the following revisions to Circular A-21.
    1. Add Section G.12 to read as follows:
    12. Standard Format for Submission. For facilities and 
administrative (F&A) proposals submitted on or after July 1, 2000, 
educational institutions shall use the standard format, shown in 
Appendix C, to submit their F&A rate proposal to the cognizant agency. 
The cognizant agency may, on an institution by institution basis, grant 
exceptions from the standard format requirement. This requirement does 
not apply to educational institutions which use the simplified method 
for calculating F&A rates, as described in Section H.
    2. Add Appendix C (shown below):

Appendix C--OMB Circular A-21 Documentation Requirements for Facilities 
and Administrative (F&A) Proposals Claiming Costs Under the Regular 
Method

    The documentation requirements for F&A rate proposals consist of 
two parts. Part I provides a schedule of summary data on the 
institution's F&A cost pools and their allocations, and the proposed 
F&A rates. An example of a completed Part I is included. Part II 
describes the standard documentation to be submitted with the 
institution's F&A proposal.

Part I--Summary Data Elements for F&A Proposal--Part A

Name of Institution: ____      Organization Number: (Federal Use 
Only)
Address:---------------------------------------------------------------
----------------------------------------------------------------------
    a. Cognizant Federal Agency Rate Setting: ______      Audit: 
______
    b. Type of Institution    Private    ( )    Public/State ( )
    c. Fiscal Year ________
    d. Population        Students: ____    Faculty: ____    Staff: 
____
    e. Status of Disclosure Statement    Required to Submit (Y/N)? 
____

Due Dates:    Initial: ____  Revised: ____
Date Submitted ____
Approved ( ) Yes ( ) No      Date: ____

    f. Most Current F&A Rates (i.e., final, predetermined, fixed) 
(Last three fiscal years)

[[Page 44064]]



--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                        On-campus                                          Off-campus
  Type of rate      Fiscal year      Date of rate      On-campus        organized      On-campus OSA*     Off-campus       organized     Off-campus OSA*
                      covered         agreement       instruction        research                        instruction        research
--------------------------------------------------------------------------------------------------------------------------------------------------------
 
--------------------------------------------------------------------------------------------------------------------------------------------------------
 
--------------------------------------------------------------------------------------------------------------------------------------------------------
 
--------------------------------------------------------------------------------------------------------------------------------------------------------
(* OSA = Other Sponsored Activities)

    g. Base year costs associated with new buildings placed into 
service within the last five years (i.e., base year and four 
preceding years) by major functions proposed (in thousands).

----------------------------------------------------------------------------------------------------------------
                                                                                     Organized
                                                                    Instruction      research           OSA
----------------------------------------------------------------------------------------------------------------
Building Depreciation or Use Allowance
Interest Expense
Operation and Maintenance
----------------------------------------------------------------------------------------------------------------

    h. Dollar amounts by major functions proposed--Base Year (in 
thousands)

----------------------------------------------------------------------------------------------------------------
                                                                                     Organized
                                                                    Instruction      research           OSA
----------------------------------------------------------------------------------------------------------------
Salaries & Wages/Fringes:
    --Professional/Professorial
    --Other Labor
Non-labor Costs
Modified Total Direct Costs
----------------------------------------------------------------------------------------------------------------

    i. Percentage of cost pool dollars allocated to major functions 
proposed--Base Year

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                             Organized
                                                                            Instruction      research           OSA            Other           Total
--------------------------------------------------------------------------------------------------------------------------------------------------------
Building Depreciation or Use Allowance
Equipment Depreciation or Use Allowance
Interest Expense
Operation and Maintenance
Library
--------------------------------------------------------------------------------------------------------------------------------------------------------

      j. Proposed methodology for library costs:
        Standard Method: ____
        Special Study: ____
      k. Procedure for claiming fringe benefit costs:
        Specific Identification: ____
        Negotiated Rate: ____
        Other (see attached): ____

Part I--Summary Data Elements for F&A Proposal--Part B

Name of Institution:---------------------------------------------------
Base (or Data) Year:---------------------------------------------------

                              Base Year Rate Calculation Summary by Major Function
                                             [Dollars in thousands]
----------------------------------------------------------------------------------------------------------------
                                                                                Organized
                                                            Instruction          research             OSA
----------------------------------------------------------------------------------------------------------------
                    FACILITIES GROUP
 
Depreciation/Use Allowance:
    --Buildings........................................   $______    ____%   $______    ____%   $______    ____%
    --Equipment........................................   $______    ____%   $______    ____%   $______    ____%
    --Land Improvements................................   $______    ____%   $______    ____%   $______    ____%
Interest Expense.......................................   $______    ____%   $______    ____%   $______    ____%
Operation & Maintenance................................   $______    ____%   $______    ____%   $______    ____%
Library................................................   $______    ____%   $______    ____%   $______    ____%
----------------------------------------------------------------------------------------------------------------

[[Page 44065]]

 
                  ADMINISTRATIVE GROUP
 
General................................................   $______    ____%   $______    ____%   $______    ____%
Departmental...........................................   $______    ____%   $______    ____%   $______    ____%
Sponsored Projects.....................................   $______    ____%   $______    ____%   $______    ____%
Student Services.......................................   $______    ____%   $______    ____%   $______    ____%
Adjustment for 26% Limitation..........................              ____%              ____%              ____%
----------------------------------------------------------------------------------------------------------------
        MODIFIED TOTAL DIRECT COST AND F&A RATES
 
On-Campus..............................................   $______    ____%   $______    ____%   $______    ____%
Off-Campus.............................................   $______    ____%   $______    ____%   $______    ____%
Other..................................................   $______    ____%   $______    ____%   $______    ____%
Total..................................................   $______    ____%   $______    ____%   $______    ____%
----------------------------------------------------------------------------------------------------------------
                COMPOSITION OF RATE BASE
 
Federal Awards:
    On-Campus (negotiated rates).......................       $______            $______            $______
    Off-Campus (negotiated rates)......................       $______            $______            $______
    Research Training Awards...........................       $______            $______            $______
    Other Awards (not based on negotiated rates).......       $______            $______            $______
Non-Federal Sources....................................       $______            $______            $______
Total..................................................       $______            $______            $______
----------------------------------------------------------------------------------------------------------------
                MISCELLANEOUS STATISTICS
 
Cost Sharing in Rate Base..............................       $______            $______            $______
Assignable Square Feet (ASF) by Major Function.........      __________         __________         __________
Percent of ASF Financed................................        ____%              ____%              ____%
----------------------------------------------------------------------------------------------------------------

Part I--Example-Summary Data Elements for F&A Proposal--Part A

Name of Institution: University of XYZ        Organization Number: 
(Federal Use Only)
Address: 100 Main St
        Somewhere, ST 12345
    a. Cognizant Federal Agency Rate Setting: HHS Audit: HHS
    b. Type of Institution    Private ( )    Public/State (X)
    c. Fiscal Year    July 1, 1997-June 30, 1998
    d. Population    Students: 12,000    Faculty: 1,759    Staff: 
2,798
    e. Status of Disclosure Statement:

Required to Submit (Y/N)? Yes
Due Dates:    Initial: 06/30/98    Revised: 12/31/98
Date Submitted: 12/10/98
Approved: (X) Yes    ( ) No    Date: 06/13/99

    f. Most Current F&A Rates (i.e., final, predetermined, fixed) 
(Last three fiscal years)

--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                          On-campus
                                                  Fiscal year    Date of     On-campus    organized    On-campus    Off-campus   Off-campus   Off-campus
                  Type of rate                      covered        rate     instruction    research       OSA*     instruction   organized       OSA*
                                                                agreement    (percent)    (percent)                               research
--------------------------------------------------------------------------------------------------------------------------------------------------------
Pred............................................         1999     09/15/96         78.0         52.5         38.3         26.0         26.0         20.0
Pred............................................         1998     09/15/96         78.0         52.5         35.0         26.0         26.0         20.0
Pred............................................         1997     09/15/96         76.0         53.0         35.0         26.0         26.0        20.0
--------------------------------------------------------------------------------------------------------------------------------------------------------
 (* OSA=Other Sponsored Activities)

    g. Base year costs associated with new buildings placed into 
service within the last five years (i.e., base year and four 
preceding years) by major functions proposed (dollars in thousands).

------------------------------------------------------------------------
                                                 Organized
                                   Instruction    research       OSA
------------------------------------------------------------------------
Building Depreciation or Use               729        2,639            0
 Allowance.......................
Interest Expense.................            0        1,794            0
Operation and Maintenance........        1,280        4,632            0
------------------------------------------------------------------------


[[Page 44066]]

    h. Dollar amounts by major functions proposed--Base Year (in 
thousands)

----------------------------------------------------------------------------------------------------------------
                                                                                     Organized
                                                                    Instruction      research           OSA
----------------------------------------------------------------------------------------------------------------
Salaries & Wages/Fringes:
    --Professional/Professorial.................................          27,000          57,750           6,050
    --Other Labor...............................................           9,400           6,000           5,000
Non-labor Costs.................................................          19,600          21,250           1,950
----------------------------------------------------------------------------------------------------------------
Modified Total Direct Costs.....................................          56,000          85,000          13,000
----------------------------------------------------------------------------------------------------------------

    i. Percentage of cost pool dollars allocated to major functions 
proposed--Base Year

 
                                                  [In percent]
----------------------------------------------------------------------------------------------------------------
                                                     Organized
                                    Instruction      research           OSA            Other           Total
----------------------------------------------------------------------------------------------------------------
Building Depreciation or Use                40.0            44.0             2.5            13.5           100.0
 Allowance......................
Equipment Depreciation or Use               34.2            27.7             2.1            36.0           100.0
 Allowance......................
Interest Expense................            29.9            32.4             1.9            35.8           100.0
Operation and Maintenance.......            32.8            35.6             2.1            29.5           100.0
Library.........................            75.3            10.9             0.9            12.9           100.0
----------------------------------------------------------------------------------------------------------------

      j. Proposed methodology for library costs:
        Standard Method: Yes
        Special Study: No
      k. Procedure for claiming fringe benefit costs:
        Specific Identification: No
        Negotiated Rate: Yes
        Other (see attached) ____

Part I--Example--Summary Data Elements for F&A Proposal--Part B

Name of Institution: University of XYZ
Base (or Data) Year: 07/01/97 to 06/30/98

                              Base Year Rate Calculation Summary by Major Function
                                             [Dollars in thousands]
----------------------------------------------------------------------------------------------------------------
                                                                                Organized
                                                            Instruction          research             OSA
----------------------------------------------------------------------------------------------------------------
                    FACILITIES GROUP
 
Depreciation/Use Allowance:
    --Buildings........................................       4,861   9.6%       5,278   6.9%         306   2.6%
    --Equipment........................................       3,082   6.1%       2,496   3.3%         194   1.7%
    --Land Improvements................................       1,992   4.0%         133   0.2%          17   0.1%
Interest Expense.......................................       1,944   3.9%       2,111   2.8%         122   1.0%
Operation & Maintenance................................       8,532  16.9%       9,264  12.1%         536   4.6%
Library................................................       7,910  15.7%       1,146   1.5%          96   0.8%
----------------------------------------------------------------------------------------------------------------
                  ADMINISTRATIVE GROUP
 
General................................................       1,535   2.7%       2,330   2.7%         356   2.7%
Departmental...........................................      11,991  21.4%      17,239  20.3%       2,797  21.5%
Sponsored Projects.....................................          89   0.2%       2,693   3.2%         412   3.2%
Student Services.......................................       4,166   7.4%           0   0.0%           0   0.0%
Adjustment for 26% Limitation..........................              -5.7%              -0.2%              -1.4%
----------------------------------------------------------------------------------------------------------------
        MODIFIED TOTAL DIRECT COST AND F&A RATES
 
On-Campus..............................................      50,400  82.2%      76,500  52.9%      11,700  38.3%
Off-Campus.............................................       5,600  26.0%       8,500  26.0%       1,300  26.0%
Other..................................................              00.0%              00.0%              00.0%
----------------------------------------------------------------------------------------------------------------
Total MTDC.............................................     56,000             85,000             13,000
----------------------------------------------------------------------------------------------------------------
                COMPOSITION OF RATE BASE
 
Federal Awards:
    On-Campus (negotiated rates).......................              1,000             46,000                900
    Off-Campus (negotiated rates)......................                120              5,000                400
    Research Training Awards...........................                  0                  0                  0
    Other Awards (not based on negotiated rates).......              1,680              8,500              2,600
    Non-Federal Sources................................             53,200             25,500              9,100
----------------------------------------------------------------------------------------------------------------

[[Page 44067]]

 
    Total..............................................             56,000             85,000             13,000
----------------------------------------------------------------------------------------------------------------
                MISCELLANEOUS STATISTICS
 
Cost Sharing in Rate Base..............................           (10,000)             10,000                  0
Assignable Square Feet (ASF) by Major Function.........             83,611             90,778              5,256
Percent of ASF Financed (1)............................                7.0               20.0               30.0
----------------------------------------------------------------------------------------------------------------

    Note (1): Ratio of ASF subject to financing divided by total 
ASF. If 20% of a building's acquisition cost is financed, then 20% 
of the ASF is considered ASF financed.

Part II--Introduction

    This Part contains the standard documentation requirements that 
are needed by your cognizant agency to perform a review of your 
institution's F&A cost proposal. This documentation supports the 
development of proposed rates shown in Part I and will be submitted 
with your F&A cost proposal.
    This listing contains minimum documentation requirements.
    Additional documentation may be needed by your cognizant agency 
before completing a proposal review.
    If there are any questions about these requirements, please 
contact your cognizant agency.
    Documentation requirements would be cross-referenced to 
appropriate schedule(s) within the submitted F&A cost proposal.

General Information

Reference:

____ 1. Copy of CPA audited certified (or State Auditor) financial 
statements including any affiliated organizations. The statements 
must be reconciled to the F&A base year cost calculation. Copy of 
most recently issued A-133 audit reports
____ 2. Copy of relevant detail supporting the financial statement, 
including a reconciliation schedule for each cost pool and rate base 
in the F&A base year cost calculation. A reconciliation schedule 
will show each reclassification and adjustment to the financial 
statements to arrive at the cost pools and rate bases in F&A base 
year cost calculation. Each reclassification and adjustment must be 
explained in notes to the reconciliation schedule
____ 3. Cost step-down schedule showing allocation of each F&A cost 
pool to the Major Functions and other cost pools
____ 4. Explanation for each proposed organized research rate 
component which exceeds 10% of the prior negotiated rate component
____ 5. Schedule by college or school breaking down the organized 
research base into amounts associated with (a) Federal awards 
receiving F&A cost based on the negotiated rate agreement, (b) 
Federal awards receiving less than the negotiated rates, (c) non-
Federal awards, and (d) cost sharing
____ 6. Schedules clearly detailing composition and allocation 
base(s) of each F&A cost pool in base year cost calculation
____ 7. Narrative description of composition of each F&A cost pool 
and allocation methodology. If the institution has filed a DS-2 
submission, specific references (rather than narrative descriptions) 
from the DS-2 may be used
____ 8. Narrative description of changes in accounting or cost 
allocation methods made since the institution's last F&A submission
____ 9. Copy of reports on the conduct and results of special 
studies
____ 10. Copy of the following:
    (a) The Certificate of F&A Costs
    (b) Lobbying Certification
    (c) Description of procedures used to ensure that awards issued 
by the Federal Government do not subsidize the F&A costs allocable 
to awards made by non-Federal sources (e.g., industry, foreign 
governments)
    (d) Statement concerning the physical inventory requirement to 
support claims for depreciation/use allowance charges
    (e) Assurance Certification--for those institutions listed on 
Exhibit A--concerning disposition of Federal reimbursements 
associated with claims for depreciation/use allowances
    (f) Assurance statement that institution is in compliance with 
Federal awarding agency limitations on compensation (e.g., NIH 
salary limitation, executive compensation)
____ 11. If applicable, reconciliation of carry-forward amounts from 
prior years used in the current proposal
____ 12. Transmittal letter stipulating the type(s) of rates 
proposed, the fiscal year(s) covered by the proposal and the base 
year used

Rate Proposal Summary by Major Function

____ 1. Summary of F&A base year rates calculated by Major Function 
and special rates (e.g., vessel rates) if applicable by component. 
These would be grouped by Administrative Components and Facilities 
Components. Total base year calculated rates would be disclosed, as 
well as allowable rates after the 26 percent limitation on 
Administrative Components
____ 2. Breakout of Modified Total Direct Cost (MTDC) rate base 
figures for each major function (and special rates, if applicable) 
by:
    (1) On-Campus and Off-Campus amounts
    (2) Federal awards
      a. Based on Negotiated Rates--On-Campus
      b. Based on Negotiated Rates--Off-Campus
      c. Research Training Awards
      d. Other Awards Not Based on Negotiated Rates
    (3) Non-Federal Sources
____ 3. Miscellaneous Statistics including:
    (1) Cost Sharing (including Mandatory and Voluntary amounts) in 
the Rate Base
    (2) Assignable Square Feet (ASF) by Major Function
    (3) Percentage of ASF which is financed (by Major Function)
    (4) Breakout of Direct Salaries and Wages and fringe benefits by 
Professional/Professorial and Other (by Major Function)
____ 4. Future rate adjustments, if necessary, related to material 
changes since the base year. A clear description of the 
justification for each of the following:
    (1) Changes by cost pool by year
    (2) Changes in MTDC base by year

[[Page 44068]]

    (3) Changes in F&A rates for future years
____ 5. Summary of future F&A rates, if necessary, by Major Function 
and special rates (e.g., vessel rates) which lists each 
administrative and facilities component by year.

Building Use Allowance and/or Depreciation

____ 1. Reconciliation of building cost used to compute use 
allowance and/or depreciation with the financial statements. If 
depreciation is claimed in the F&A proposal and disclosed on the 
financial statements, provide a reconciliation of depreciation 
amount with the financial statements.

    Note: If an institution's financial statements do not disclose 
depreciation expense (those subject to GASB), a reconciliation of 
claimed depreciation expense to the financial statements is not 
possible.

____ 2. Schedule showing amount by building of use allowance and/or 
depreciation distributed to all functions
____ 3. If a method different from the standard square footage 
allocation method was used, describe method. Provide justification 
for its use and a schedule of allocation. If institution has filed a 
DS-2 submission, claimed allocation methodology may be referenced to 
specific section of the DS-2
____ 4. If depreciation is claimed, describe what useful lives by 
group and component have been used

Equipment Use Allowance and/or Depreciation

____ 1. Reconciliation of equipment cost used to compute use 
allowance and/or depreciation with the financial statements. If 
depreciation is claimed in the F&A proposal and disclosed on the 
financial statements, provide a reconciliation of depreciation 
amount with the financial statements.

    Note: If an institution's financial statements do not disclose 
depreciation expense (those subject to GASB), a reconciliation of 
claimed depreciation expense to the financial statements is not 
possible.

____ 2. Schedule showing amount by building of use allowance and/or 
depreciation distributed to all functions
____ 3. If a method different from the standard square footage 
allocation method was used, describe the method. Provide a 
justification for its use and a schedule of allocation. If 
institution has filed a DS-2 submission, claimed allocation 
methodology may be referenced to specific section of the DS-2
____ 4. If depreciation is claimed, describe what useful lives by 
asset class and component have been used

Interest

____ 1. Reconciliation of interest cost used in the F&A base year 
calculation to the financial statements
____ 2. Schedule showing amount of interest assigned to each 
building and a distribution to all benefitting functions within each 
building for each proposed Major Function

Space Survey

____ 1. Summary schedule of square footage by school, department, 
building and function
____ 2. The same schedule should then be sorted by school, building, 
department, and function
____ 3. Copy of space inventory instructions, forms, and definitions

Operations and Maintenance (O&M)

____ 1. Summary schedule of each activity in O&M cost pool. It must 
show the costs by S&W/fringe benefits and all non-labor cost 
categories
____ 2. Schedule showing amount of O&M costs distributed to all 
functions

General Administration (G&A)

____ 1. Summary schedule of each activity in the G&A cost pool. It 
must show the costs by S&W/fringe benefits and all non-labor cost 
categories
____ 2. Schedule of costs in the modified total costs (MTC) 
allocation base
____ 3. If a method different from the standard MTC allocation 
method was used, describe the method. Provide a justification for 
its use and a schedule of allocation. If institution filed a DS-2 
submission, claimed allocation methodology may be referenced to 
specific section of the DS-2

Departmental Administration (DA)

____ 1. Schedule of the DA summary by school, department and 
allocated to Major Functions by department
____ 2. Schedule identifying costs by S&W/fringe benefits and non-
labor costs by department for the following functions:
    (1) Direct (Major Functions)
      a. Instruction
      b. Organized Research
      c. Other Sponsored Activities
      d. Other
    (2) Departmental Administration (excluding Deans)
    (3) Dean's office
    (4) Other, as appropriate
    S&W/fringe benefits shall be further identified as follows:
    (1) Faculty and other professional
    (2) Administrative (e.g., business officers, accountants, budget 
analysts, budget officers)
    (3) Technicians (e.g., lab technicians, glass washers)
    (4) Secretaries and clerical
____ 4. Complete description of allocation method, bases and 
allocation sequences (e.g., direct charge equivalent, 3.6 percent 
allowance). If a method different from the standard MTC allocation 
method was used, describe the method. Provide a justification for 
its use and a schedule of allocation. If institution filed a DS-2 
submission, claimed allocation methodology may be referenced to 
specific section of the DS-2
____ 5. Show a detailed example (i.e., illustration of your Direct 
Charge Equivalent (DCE) methodology) of the allocation process used 
for one department which has Instruction and Organized Research 
functions from each of the following schools: Medicine, Arts & 
Sciences and Engineering, as applicable

Sponsored Projects Administration (SPA)

____ 1. Summary schedule for each activity included in SPA cost 
pool. It should show costs by S&W/fringe benefits and all non-labor 
cost categories
____ 2. Schedule of the sponsored projects direct costs in the MTC 
allocation base

[[Page 44069]]

____ 3. If a method different from the standard sponsored projects 
MTC allocation method was used, describe method. Provide 
justification for its use and a schedule of allocation. If school 
filed a DS-2 submission, claimed allocation methodology may be 
referenced to specific section of the DS-2

Library

____ 1. Summary schedule for each activity included in library cost 
pool. It would show costs by salaries and wages, books, periodicals, 
and all other non-labor cost categories
____ 2. Schedule listing all credits to library costs
____ 3. Schedule of Full Time Equivalents (FTE) and salaries and 
wages in the bases used to allocate library costs to users of 
library services
____ 4. If the standard allocation methodology was not used, 
describe the alternative method and provide justification for its 
use. Provide schedules of allocation statistics by function. If 
school filed a DS-2 submission, claimed allocation methodology may 
be referenced to specific section of the DS-2

Student Services

____ 1. If the proposed allocation base(s) differs from the 
stipulated standard allocation methodology provide:
    (a) Justification for use of a non-standard allocation 
methodology;
    (b) Description of allocation procedure; and
    (c) Statistical data to support proposed distribution process
    If school filed a DS-2 submission, claimed allocation 
methodology may be referenced to specific section of approved DS-2
[FR Doc. 99-20699 Filed 8-11-99; 8:45 am]
BILLING CODE 3110-01-P