Center for Medical Research

Charges to Users

a. How do the core facilities set charges for users – particularly for use on federally funded projects?
The costs of services provided by highly complex or specialized facilities operated by the MUG are allowable provided they are budgeted and accounted for in accord with applicable Federal Cost Principles and the charges for these services take into account any income or other applicable credits.

b. What are the considerations for determining appropriate charges?

  • The costs of core facility services must be charged directly to the applicable awards in the form of user fees, charges or rates.

Rates must be based on actual usage of the services.

  • The schedule of rates should be established using a documented method.
  • Rates may not discriminate against federally supported activities of the  institution, including usage by the institution for internal purposes.
  • Rates must be designed to recover only the aggregate costs* of the services. The costs of providing each service normally consist of its direct costs only, or its direct costs and its allocable share of all F&A costs.
  • Rates shall be adjusted at least every other year, and shall take into consideration any operating deficit or surplus of the previous period(s). Records must be retained and made available to federal officials.

*) An aggregated cost for a service is the sum of the direct cost for the service and any allocable share of the F&A costs used when the service is performed.

c. What are typical allowable costs for determining rates?
Typical allowable direct costs may include:

  • *Lab (salary and fringe for staff)
  • *Operating supplies and materials
  • Service contracts for core equipment
  • Depreciation on equipment

*) According to the Rektoratsbeschluss from 17th of August 2011 only the immediate costs are charged in case of federally funded grants.

d. How should Core Facilities recover F&A Costs from Users?
The aggregate costs of services at a Core Facility include both direct costs and appropriate F&A costs. Currently, the MUG supports its principal investigators (PIs awarded with federally funded projects) using cores with respect to the F&A costs. For other projects (non-federally funded projects, or contract research projects) the appropriate F&A costs should be allocated as part of the cost of using the facility.

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