The document, authored by Cathy Snyder for the Costing Policies Committee and presented at the COGR meeting in June 2015, provides an update on recent developments concerning Facilities & Administrative (F&A) costs under the Uniform Guidance (UG). A key focus is the Utility Cost Adjustment (UCA), detailing its methodology and application. For institutions of higher education (IHEs) already receiving the 1.3% UCA as per prior guidelines, the existing rate is retained for fiscal years 2014 and 2015, while the new methodology applies from FY2016 onwards. For IHEs not currently receiving the adjustment, the new approach is permitted from FY2014 forward. The UCA factor is currently set at 2.0, calculated using a ratio of laboratory to overall campus energy usage derived from federal data sources, though preliminary assessments suggest this factor could increase to 3.0 pending further review.
The presentation also addresses procedural matters regarding the Disclosure Statement (DS-2), emphasizing that changes in cost accounting compliant with UG do not require approval, although form revisions are pending. Guidance is given for interim compliance until the updated DS-2 is published. Additionally, the treatment of tuition benefits has evolved, with the Uniform Guidance now specifying limitations and the Committee of Governmental Relations (COGR) seeking clarification to allow tuition waivers for both undergraduate and graduate education without institutional restriction. The document underscores ongoing efforts to collect feedback and experiences related to F&A negotiations, signaling a commitment to continual improvement and engagement with member institutions on these regulatory and operational challenges.
