UCDAVIS
Introduction
1. Name of Dean/VC/VP Office: 2. Name of Unit or Department: 3. Name of Rate Proposal: 4. Summary of Proposal:
Print Form
OFFICE OF RESOURCE MANAGEMENT & PLANNING
Date of Rate Group Meeting:
(ORMP will complete.)
Complete form on computer. No signatures required. Final reviewer will e-mail all completed documents to the ORMP analyst. This will indicate approval.
Rate Proposal
Org: Org:
5. Projected annual revenue: 6. Proposed effective date of rate:
Projected annual expenses:
7. Approval authority as designated under PPM 340-25, IV-A. Check one:
Rate Group/ORMP
Dean/VC/VP
Contacts and Approvals
1. Departmental Contact for Follow-Up Questions Name: 2. Department/Unit Head or Designee Name: Email: Phone: Email: Phone:
3. Rate Reviewer in the Dean/Vice Chancellor/Vice Provost Office Name: 4. Dean/Vice Chancellor/Vice Provost or Delegate Name: Email: Phone: Email: Phone:
5. Office of Resource Management and Planning Analyst Name:
Office of Resource Management & Planning, Rev. September 2008
Email:
Phone:
Document I: Page 1 of 3
Rate Details
1. Is this an existing rate? Yes No Yes No N/A by Dean/VC/VP: No If yes, explain in Doc II, #8.
2. If this is an existing rate, is a new pricing methodology proposed? 3. If this is an existing rate, date of most recent approval by Rate Group:
Did the most recent Rate Group Approval stipulate conditions to be met? Yes 4. If a few clients purchase the majority of the service, please list them:
5. Is rate charged to: Federal contracts & grants that are internal to UC system? UC Davis students? Non-University Clients?
Yes Yes Yes No No No
6. If rate is charged to non-university clients, which NUD is requested? Full NUD Minimum NUD Exempt from NUD Not Applicable 7. Are non-university clients charged a mark-up in addition to the NUD? Yes
(If yes, explain in Document II, #7.) (If checked, explain in Document II, #5.) (If checked, explain in Document II, #5.)
No
N/A
8. How are clients notified of rate changes? Web posting Notified when inquire Mail or E-mail Consulted during rate development
Surplus Amount:
9. Did deficit or surplus exceed 8.33% of operating expenses in the prior year? Deficit 10. If rate will be subsidized in coming year, amount & account: 11. OP Fund: If fund not dedicated to this rate, list accounts:
N/A N/A
12. OP Fund for Reserve for Renewal & Replacement (depreciation): If fund not dedicated to rate, list accounts: 13. OP Fund for Reserve for Improvement (RFI):
Office of Resource Management & Planning, Rev. September 2008
N/A N/A N/A
Document I: Page 2 of 3
Rate Review Checklist
Directions: Mark each item. If an item is marked no, write number and explanation in box at bottom. Policy references are in parentheses.
Yes No N/A
Funds, Accounts, Ledgers
1. Accounting and organization structure allow or will allow reviewer to verify revenues, expenditures, and balances. 2. Fund and accounts balances in rate proposal match those in ledger.
Service and Rate Calculation Detail
3. Recharge services are adequately identified and described. 4. Rate methodology and assumptions are clear. 5. Rate calculation spreadsheets are clear and adequately detailed. 6. Rates recover full direct costs of operation (P&P 340-25, IV.B.1.b.). 7. Staffing levels and operating costs are reasonable in relation to proposed work scope. 8. Staff and faculty salaries and FTE are reported correctly and match PPS appointments and distributions. 9. Benefits costs are calculated correctly and actuals are used when available. 10. Personnel costs are documented by position title, percent dedicated to rate, and salary/wages. 11. Projected increases are within campus budget planning guidelines. 12. If similar clients are charged different rates for identical services, rationale is provided (P&P 340-25, IV.B.1.d.). 13. Rates include only allowable costs (P&P 340-25, IV.B.2.a.). 14. Via DaFIS 296 Report or other process, reviewer has verified whether rate has been charged to federal or federal flow-through funds. 15. If rates are recharged to federal contracts & grants, expenditures unallowable per OMB Circular A-21 are excluded from rate calculations (P&P 340-25, IV.B.2.b.). 16. If rates are recharged to federal contracts & grants, GAEL costs are excluded from calculations. 17. If rates are recharged to federal contracts & grants, full NUD is charged to all non-university clients (P&P 340-25, IV.E.2.). 18. If rates are recharged to NIH contracts & grants, and rates include academic salaries, these salaries are within the NIH salary cap. 19. If non-university clients are charged additional mark-up, full NUD is also charged to these clients (P&P 340-25, IV.E.3.). 20. If non-university clients are charged additional mark-up and rates are subsidized by federal funds, federal award status has been confirmed with A&FS Extramural Accounting. 21. If sales are made to non-university clients, services are not in competition with commercial services (UCOP BFB A-56, IV.H.).
Reserve for Renewal & Replacement (Depreciation) & Reserve for Improvements (RFI)
22. A&FS has established OP funds for reserves or unit will request that A&FS establish OP funds for reserves. 23. Depreciation schedule is included. 24. Federally-funded equipment is excluded from depreciation schedule (P&P 340-25, IV.B.3.c.). 25. Verified with AF&S Costing & Policy Analysis unit that depreciation schedule does not include equipment purchased before 7/1/06 and included in F&A rate. Equipment purchased with Reserve and Replacement funds (OP fund 76%) or Reserve for Improvement funds does not need to be verified as it is excluded from F&A rate. (P&P 340-25, IV.B.3.c.) 26. If rate includes Reserve for Improvements, unit has provided a schedule for use of the reserve (P&P 340-25, IV.D.1.).
Balances, Deficits, Subsidies
27. If prior year surplus exceeds 8.33% of operating expenses, rate proposal includes proposed resolution (P&P 340-25, IV.F.3.). 28. If surplus exceeding 8.33% of operating expenses is due to department share of NUD and/or markup, A&FS has been notified. 29. If prior year deficit exceeds 8.33% of operating expenses, rate proposal includes plan to recover and avoid future deficit (P&P 340-25, IV.F.3.). 30. If prior year balance includes STIP income, STIP income helps cover cost of service (P&P 330-06, IV.C.). 31. If rates are subsidized, subsidies and DaFIS accounts involved are clearly identified (P&P 340-25, IV.B.1.e.). 32. If proposed revenues and expenditures are not equal, acceptable justification is provided.
Review and Compliance
33. Expenditure and revenue projection detail provided to Dean/VC/VP office is adequate for thorough review of proposal. 34. Rate proposal complies with UC Davis Rate Policy (P&P 340-25).
Office of Resource Management & Planning, Rev. September 2008
Document I: Page 3 of 3