Research Base Projections

Costs on a sponsored award to the university can be divided into two categories: direct costs and facilities and administration (F&A) costs. Direct costs can be divided into modified total direct costs (MTDC) and other direct costs. MTDC consists of expenses that generate F&A such as salaries and supplies. Other directs costs do not generate F&A and are expenses such as equipment greater than $5,000 and tuition.

The Controllers Office asks the division to evaluate, project, and budget its anticipated research base for each fiscal year. The research base consists of the MTDC by function. An example of a function is organized research, both on and off campus. The research base is used for comparative purposes. F&A cannot be used because of the yearly rate fluctuations. The MTDC can be multiplied by the effective rate to obtain an estimate of the F&A recovery. The effective rate is the percent of the current negotiated F&A rate received by the department.

The university negotiated rate is calculated by dividing the indirect costs by the MTDC and is published after Controller’s Office completes it negotiation with the government. This occurs every three to five years.

The effective rate is calculated by dividing the department’s actual recovery rate by the university negotiated rate.

The KSAS Business Office asks the departments with significant sponsored research awards to help with projecting and budgeting the research base by identifying anticipated, proposed, and new sponsored projects, unfunded and terminated awards, and changes in spending patterns.

The categories for the research base projection are:

  • Function 1- Organized Research – On Campus
  • Function 1 – Organized Research – Off Campus
  • Function 8 – Other Sponsored Research – On Campus
  • Function 8 – Other Sponsored Research – Off Campus

The Expenditure by Function (EBF) report is used to get the current MTDC for the department. The Business Office will inform the departments of relevant dates for meetings and deadlines. It will also send the departments yearly updated worksheets for data entry.