Note that this document (FAQs for Costing of NIH-Funded Core Facilities)
touches on the question at hand and provides a bit of guidance. I've pasted
relevant sections below. Interpretation is key, so you'd want to be sure your
interpretation matched that of the financial compliance people at your
institution.
While UNMC exercises centralized oversight of a group of cores, the only one
with a structure that spreads costs among subcomponents is our genomics
resource which includes Sanger and NGS.
Be well, Paula
https://grants.nih.gov/grants/guide/notice-files/NOT-OD-13-053.html
e. How should costs be allocated when a core facility offers multiple services?
Within the provisions of applicable cost principles institutions have
flexibility in defining core facilities. It is possible for an institution to
group multiple types of instruments/services under a centralized core
infrastructure. Such an organizational structure may spread costs among
subcomponents of the central core (such as a mass spectrometry component and a
microscopy component). For example, if a core facility provides a range of
integrated services for a generally overlapping set of investigators (e.g.,
RNA-sequence sample preparation and next generation sequencing data
generation), then one service in a core can support the services of another
(i.e., the cost recovery from one service can recover the cost of another
service integral to the service of the core; provided the institution has in
place controls necessary to assure expenses are allocated on a reasonable and
consistent basis in accord with Federal cost principles, are not double billed,
and rates are reviewed and adjusted to address over/under recoveries).
f. Can one core support another?
Generally, no. The charges for one core can't directly subsidize the
implementation or operations of another core. However, if a core benefits or
utilizes the services of another core; then appropriately determined and
documented charges can be incorporated into the charges of the core utilizing
the services. The rates for a service should include only the costs of that
service, and investigators should be charged only the cost of the service that
they are using.
Rest of post
_________________________________________________________________
Paula B. Turpen, PhD
Director, Research Resources
Office of the Vice Chancellor for Research
University of Nebraska Medical Center
987878 Nebraska Medical Center | Omaha, NE 68198
402.559.6162 | fax 402.559.3300
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-----Original Message-----
From: Core Administrators Network Forum <email obscured>] On Behalf
Of Jeffrey Smith
Sent: Monday, March 5, 2018 12:26 PM
To: <email obscured>
Subject: [core administrators network forum] Centralized Cost Center to Manage
Multiple Cores
Would be interested to know who has multiple cores that operate under one cost
center for expenditures and to receive revenue and your experience with that
configuration.
We currently have separate cost centers for each of our cores but are thinking
about combining the finances of all to one central cost center.
Please let me know if any of you use this type of financial structure for your
cores. Be glad to further discuss off-line.
Thanks
Jeffrey A. Smith, M.A.
Sr. Administrative Mgr., SKCCC Research Services & Shared Resources Asst.
Director, SOM Office for Faculty Research Resources Bunting-Blaustein Bldg /
5M43
1650 Orleans Street
Baltimore, MD 21287
Office 410 614-2299
Fax 410 614-9884
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