University Corporation for Atmospheric Research FY2008 Summary ...

University Corporation for Atmospheric Research
FY2008 Summary Sheet
Indirect Cost Pool Status
For The Nine Months Ending June 30, 2008
Projected Chg in %,
G/L
Projected
Budgeted ICP Budgeted to
Indirect Cost YTD Variance
Variance at FYE
ICP Rate Projected
Pool (000's)
(000's)
Rate at FYE Rate
Benefits ICP: (133) K underrecovered (58) K underrecovered (2)
Reduced 10.1% 10.2% -0.1%
Full 52.5% 52.6% 0.0%
Communications ICP 505 K overrecovered 125 K overrecovered (3) $2,922 $2,837 3.0%
Facilities ICP 2,419 K overrecovered 411 K overrecovered (4) $22.83 $22.24 2.7%
UCAR G&A ICP (301) K underrecovered (624) K underrecovered (1,2) 13.4% 13.8% -0.4%
NCAR ICP (217) K underrecovered (47) K underrecovered (3) 53.3% 53.4% -0.1%
UOP/E&O ICP: (222) K underrecovered (270) K underrecovered (5)
Off-site 20.9% 16.9% 4.0%
On-site 32.5% 29.4% 3.1%
Total: 2,051 K overrecovered (463) K underrecovered
(1) Projected Underrecovery due primarily to underspending in the base
(2) Projected Underrecovery due primarily to overspending in the pool
(3) Projected Overrecovery due primarily to overspending in the base
(4) Projected Overrecovery due primarily to underspending in the pool
(5) Projected Underrrecovery due primarily to underspending in the pool

University Corporation for Atmospheric Research
Variance and Rate Projections to FY2008 Year-End
Numerator/Denominator Information by Cost Pool
For The Nine Months Ending June 30, 2008
Difference
(Over)/Under
Budgeted for Budgeted Projected Projected Projected to
Benefits: FY2008 Rate FY2008 FYE Rate Budget
Cost Pool for casual employees $ 8,691,889
$ 8,641,889
50,000
Base for all employees (including casual) $ 85,800,000 10.1% $ 84,700,000 10.2% 1,100,000
Cost Pool for fully benefited employees $ 35,695,000
$ 35,375,000
320,000
Base for fully benefited employees $ 84,200,000 42.4% $ 83,500,000 42.4% 700,000
52.5% 52.6%
Communications:
Facilities:
UCAR G&A:
Cost Pool $ 4,154,976
$ 4,154,976
0
Base (Headcount) 1,422 $2,922 1,465 $2,837 (43)
Cost Pool $ 16,364,929
$ 15,578,861
786,068
Base (Square Footage) 716,750 $22.83 700,410 $22.24 16,340
Cost Pool $ 20,595,895
$ 20,725,961
(130,066)
Base (MTDC) $ 153,614,041 13.4% $ 150,018,112 13.8% 3,595,929
NCAR:
Cost Pool $ 46,529,570
$ 46,100,288
429,282
Base (MTDC) $ 87,300,000 53.3% $ 86,403,985 53.4% 896,015
UOP/E&O:
UOP/E&O All Site Cost Pool $ 6,164,514
$ 4,623,386
1,541,129
UOP/E&O All Site Base (Total MTDC) $ 29,477,908
$ 27,333,667
2,144,241
Off Site Indirect Cost Rate 20.9% 16.9%
Facility and Communication Allocations $ 2,319,355
$ 2,262,411
56,944
On Site Base (Boulder MTDC) $ 20,078,803
$ 18,170,254
1,908,549
Additional percentage for On Site Only 11.6% 12.5%
On Site Indirect Cost Rate 32.5% 29.4%

University Corporation for Atmospheric Research
UCAR Benefit Pool
FY2008 ICP as of June 30, 2008
Expenditures
Base
Projected
Straight-line Projected Year End
FY2008 Budget at Year to Date Year End (Over)/Under FYE
Regular Employee: Budget Nine Months Expenditures Expenditures Budget Benefit Rate Budgeted Projection
Regular Employee Benefits
Group Life and Major Medical 8,800,000 6,600,000 6,129,196 8,500,000 300,000 Cost Pool for Regular Employees 35,695,000 35,375,000
TIAA/CREF 9,725,000 7,293,750 6,923,777 9,800,000 (75,000) Total Regular Employee Base 84,200,000 83,500,000
Educational Assistance 250,000 187,500 200,057 270,000 (20,000)
Disability 820,000 615,000 598,603 910,000 (90,000) Cost Pool for Casual Employees 8,691,889 8,641,889
Severance 500,000 375,000 179,940 400,000 100,000 Base for Regular and Casual Employees 85,800,000 84,700,000
Subtotal: Regular Employee Benefits 20,095,000 15,071,250 14,031,574 19,880,000 215,000
Benefit Rate Regular Employees 42.4% 42.4%
Holiday 3,310,000 2,482,500 2,619,599 3,400,000 (90,000) Benefit Rate Casual Employees 10.1% 10.2%
Vacation, Sick Leave, PTO
Vacation 3,600,000 2,700,000 2,001,811 2,800,000 800,000
Sick Leave/SLR/SCP/FSL/FDL 1,940,000 1,455,000 1,312,882 1,790,000 150,000
PTO 6,600,000 4,950,000 5,249,481 7,400,000 (800,000)
Subtotal: Vacation, Sick Leave, PTO 12,140,000 9,105,000 8,564,175 11,990,000 150,000
Other Non-Work Time 150,000 112,500 85,466 105,000 45,000
TOTAL REGULAR EMPLOYEE 35,695,000 26,771,250 25,300,814 35,375,000 320,000 BENEFIT POOL RATE 52.5% 52.6%
Casual Employee:
Projected Variance Calculation:
FICA 6,900,000 5,175,000 4,873,161 6,925,000 (25,000)
Travel Insurance 40,000 30,000 22,061 45,000 (5,000) Budgeted Regular Employee Rate 42.4%
Unemployment Insurance 60,000 45,000 84,289 110,000 (50,000) Proj. Regular Employee Base 83,500,000
Worker's Compensation 500,000 375,000 308,806 320,000 180,000 Subtotal 35,404,000
Miscellaneous Other 250,000 187,500 248,410 300,000 (50,000)
Budgeted Casual Employee Rate 10.1%
TOTAL CASUAL EMPLOYEE 7,750,000 5,812,500 5,536,727 7,700,000 50,000 Proj. Casual and Regular Employee Base 84,700,000
Subtotal 8,554,700
GRAND TOTAL 43,445,000 32,583,750 30,837,541 43,075,000 370,000
TOTAL Cost Pool Recovery 43,958,700
Prior Year Variance 941,889 706,417 706,416 941,889 0 Less Projected ICP Expenses 44,016,889
Projected FYE Variance (58,189)
TOTAL BENEFIT POOL 44,386,889 33,290,167 31,543,957 44,016,889 370,000

University Corporation for Atmospheric Research
Communications
FY2008 ICP as of June 30, 2008
Expenditures
Base
Projected
Straight-line Projected Year End
FY2008 Budget at Year to Date Year to Date Year End (Over)/Under FYE
Budget Nine Months Expenditures Encumbrances Expenditures Budget Communications Budgeted Projection
Indirect Cost Pool 4,154,976 4,154,976
Network Engineering and Technology 3,974,270 2,980,703 2,577,278 926,414 3,974,270 0
Enterprise Services 460,200 345,150 308,142 90,566 460,200 0 Headcount Base 1,422 1,465
Network Security 161,680 121,260 102,922 24,955 161,680 0
Indirect Cost Rate $2,922 $2,837
Division Total 4,596,150 3,447,113 2,988,342 1,041,935 4,596,150 0
Total ICP Before Variance 4,596,150 3,447,113 2,988,342 1,041,935 4,596,150 0 Projected Variance Calculation:
Prior Year Variance (441,174) (330,881) (330,881) 0 (441,174) 0 Budgeted Indirect Cost Rate $2,922
Projected Base 1,465
Projected Cost Pool Recovery 4,279,483
Projected Cost Pool Expenditures 4,154,976
Total Communications ICP 4,154,976 3,116,232 2,657,461 1,041,935 4,154,976 0 Projected FYE Variance 124,507

University Corporation for Atmospheric Research
Facilities
FY2008 ICP as of June 30, 2008
Expenditures
Base
Projected
Straight-line Projected Year End
FY2008 Budget at Year to Date Year to Date Year End (Over)/Under FYE
Budget Nine Months Expenditures Encumbrances Expenditures Budget Facilities Budgeted Projection
Building & Maintenance 2,867,950 2,150,963 1,925,587 627,103 2,544,415 323,535 Indirect Cost Pool 16,364,929 15,578,861
Engineering and Space Management 436,450 327,338 261,376 134,348 403,062 33,388
Move and Remodel 328,000 246,000 195,491 63,964 321,000 7,000 Square Footage Base 716,750 700,410
Space Project Office 475,800 356,850 352,794 94,231 475,800 0
Utilities 2,289,100 1,716,825 1,014,528 0 1,808,000 481,100 Indirect Cost Rate $22.83 $22.24
Custodial 792,360 594,270 559,871 353,323 871,000 (78,640)
Administration 119,420 89,565 110,298 9,975 121,593 (2,173)
Leases 842,000 631,500 625,984 293,540 815,896 26,104
Building Debt Service 6,195,000 4,646,250 3,077,854 0 6,195,000 0
Logistics Operations 507,880 380,910 339,453 108,116 507,880 0
Security 973,320 729,990 616,600 1,017,715 973,320 0
Health, Environment, and Safety 107,030 80,273 88,201 14,706 107,030 0
Conference Support 458,200 343,650 310,543 91,604 458,200 0
Division Total 16,392,510 12,294,383 9,478,581 2,808,625 15,602,196 790,314
Communications Allocation 157,784 118,338 120,007 0 162,030 (4,246) Projected Variance Calculation:
Total ICP Before Variance 16,550,294 12,412,721 9,598,588 2,808,625 15,764,226 786,068 Budgeted Indirect Cost Rate $22.83
Projected Facility Base 700,410
Prior Year Variance (185,365) (139,024) (139,024) 0 (185,365) 0 Projected Cost Pool Recovery 15,990,351
Projected Facility Cost Pool Expenditures 15,578,861
Total Facilities ICP 16,364,929 12,273,697 9,459,564 2,808,625 15,578,861 786,068 Projected FYE Variance 411,491

University Corporation for Atmospheric Research
UCAR General and Administrative
FY2008 ICP as of June 30, 2008
Expenditures
Base
Projected
Straight-line Projected Year End
FY2008 Budget at Year to Date Year to Date Year End (Over)/Under FYE
Budget Nine Months Expenditures Encumbrances Expenditures Budget G&A Indirect Cost Rate Budgeted Projection
Presidents Office 826,560 619,920 662,984 236,116 926,277 (99,717) Indirect Cost Pool 20,595,895 20,725,961
VP Corporate Affairs 348,200 261,150 258,591 98,613 362,200 (14,000)
Trustees - Members 196,000 147,000 145,407 66,126 213,000 (17,000) Modified Total Direct Cost Base 153,614,041 150,018,112
UCAR Communications 1,152,550 864,413 726,501 273,965 956,518 196,032
Development 119,982 89,987 82,633 34,217 111,852 8,130 Indirect Cost Rate 13.4% 13.8%
Government Affairs 494,812 371,109 362,895 80,236 482,024 12,788
Archives 136,855 102,641 95,067 29,444 136,855 0
VP Finance & Administration 359,850 269,888 208,753 132,076 340,829 19,021
Treasury 337,070 252,803 226,617 85,405 339,744 (2,674)
Special Projects & IA 10,000 7,500 29,314 10,599 39,913 (29,913)
Office of General Counsel 1,201,050 900,788 756,564 148,740 1,203,800 (2,750)
AVP Business Services 300,750 225,563 205,614 99,509 311,184 (10,434)
Contracts & Sponsored Agreements 1,450,900 1,088,175 1,005,262 392,481 1,446,168 4,732
Information Technology 3,508,900 2,631,675 2,368,940 838,135 3,680,520 (171,620)
Budget & Finance 2,101,840 1,576,380 1,501,442 569,967 2,132,436 (30,596)
Human Resources 1,579,600 1,184,700 1,126,209 432,941 1,580,971 (1,371)
EAC 28,500 21,375 17,989 0 28,500 0
Safety and Site Services 334,950 251,213 232,440 81,441 327,450 7,500
SaSS Administration 343,560 257,670 198,428 102,798 343,560 0
Transportation Services (shuttle) 389,150 291,863 268,776 80,343 389,150 0
Administrative Support 36,000 27,000 27,622 41,579 35,346 654
Library 1,463,133 1,097,350 1,138,485 227,970 1,461,981 1,152
Community and Public Service 1,196,050 897,038 781,778 308,778 1,196,050 0
UCAR Webmaster 454,850 341,138 311,671 99,801 454,850 0
UCAR Officers 62,750 47,063 44,961 17,593 62,750 0
Division Total 18,433,862 13,825,397 12,784,943 4,488,872 18,563,928 (130,066)
Communications Allocation 479,196 359,397 369,287 0 479,196 0
Facilities Allocation 1,940,731 1,455,548 1,471,826 0 1,940,731 0 Projected Variance Calculation:
Total ICP Before Variance 20,853,789 15,640,342 14,626,057 4,488,872 20,983,855 (130,066)
Budgeted Indirect Cost Rate 13.4%
Prior Year Variance (257,894) (193,421) (193,421) 0 (257,894) 0 Projected G&A Base 150,018,112
Projected Cost Pool Recovery 20,102,427
Projected G&A Cost Pool Expenditures 20,725,961
Total UCAR G&A ICP 20,595,895 15,446,921 14,432,636 4,488,872 20,725,961 (130,066) Projected FYE Variance (623,534)

University Corporation for Atmospheric Research
National Center for Atmospheric Research
FY2008 ICP as of June 30, 2008
Expenditures
Projected
Straight-line Projected Year End Estimated * Nine Months Year Projected
FY2008 Budget at Year to Date Year to Date (Over)/Under Base at Original to Year End
Budget Nine Months Expenditures Encumbrances Budget Expenditures Estimate Date MTDC
CISL Assoc Director's Office 485,808 364,356 554,726 223,220 863,772 (377,964)
IMAGe 335,965 251,974 204,865 65,775 298,869 37,097 2,054,311 1,540,733 1,576,392 2,218,554
SCD 976,372 732,279 435,474 152,338 630,627 345,745 12,282,875 9,212,156 8,649,435 11,991,698
Subtotal CISL 1,798,146 1,348,610 1,195,066 441,332 1,793,268 4,878 14,337,186 10,752,889 10,225,827 14,210,251
MTDC
EOL Assoc Director's Office
EOL 2,272,305 1,704,229 1,517,168 592,258 2,263,613 8,692 18,611,966 13,958,974 11,765,093 17,407,471
Subtotal EOL 2,272,305 1,704,229 1,517,168 592,258 2,263,613 8,692 18,611,966 13,958,974 11,765,093 17,407,471
ESSL Assoc Director's Office 379,766 284,824 480,609 172,963 670,133 (290,367) 30,412 22,809 39,738 128,050
TIMES 419,668 314,751 267,671 102,580 395,425 24,243 2,234,331 1,675,748 1,564,373 2,088,416
CGD 1,070,186 802,640 652,981 234,850 976,842 93,344 9,019,150 6,764,362 6,457,712 8,951,058
ACD 1,015,801 761,851 707,274 228,036 1,014,745 1,056 8,444,318 6,333,238 6,232,745 8,537,000
HAO 922,589 691,942 744,536 255,368 993,082 (70,492) 7,085,501 5,314,126 5,071,135 7,199,036
MMM 1,013,652 760,239 695,874 263,394 993,584 20,068 7,148,159 5,361,119 5,338,112 7,480,115
Subtotal ESSL 4,821,662 3,616,247 3,548,945 1,257,191 5,043,810 (222,148) 33,961,870 25,471,402 24,703,815 34,383,674
RAL Assoc Director's Office 0
RAP 2,827,364 2,120,523 1,963,351 749,299 2,913,761 (86,397) 15,824,226 11,868,169 11,537,352 16,235,350
ISSE 413,054 309,791 196,978 63,019 260,039 153,016 1,800,373 1,350,280 1,158,929 1,758,000
Subtotal RAL 3,240,418 2,430,314 2,160,330 812,318 3,173,800 66,618 17,624,599 13,218,449 12,696,281 17,993,350
SERE Assoc Director's Office 437,163 327,872 359,071 4,701 434,854 2,309 191,886 143,914 33,270 11,952
Subtotal SERE 437,163 327,872 359,071 4,701 434,854 2,309 191,886 143,914 33,270 11,952
ASP 404,650 303,487 233,738 87,144 338,621 66,028 2,007,173 1,505,380 1,200,024 1,785,242
CCB 46,248 34,686 25,996 11,465 46,678 (430) 484,224 363,168 364,250 515,846
Subttl NCAR Wide Program 450,898 338,173 259,734 98,609 385,300 65,598 2,491,396 1,868,547 1,564,274 2,301,087
Laboratories Total 13,020,592 9,765,444 9,040,313 3,206,410 13,094,645 (74,053) 87,218,902 65,414,177 60,988,560 86,307,785
NCAR Director's Office 2,380,910 1,785,683 1,512,385 565,449 2,222,108 158,802 81,098 60,823 124,831 96,200
Division Total 15,401,502 11,551,127 10,552,699 3,771,859 15,316,753 84,749 87,300,000 65,475,000 61,113,391 86,403,985
* Includes anticipated MTDC growth prorated to Lab/Div
NCAR Indirect Cost Rate:
FYE
Budgeted Projected
FYE ICP Expenditures 46,529,570 46,100,288
Modified Total Direct Cost Base 87,300,000 86,403,985
Communications Allocation 2,892,705 2,169,529 2,247,142 0 3,047,101 (154,396) Indirect Cost Rate 53.3% 53.4%
Facilities Allocation 12,557,671 9,418,253 9,055,561 0 12,223,224 334,447
G&A Allocation 15,841,284 11,880,963 11,057,836 0 15,676,802 164,482 Projected Variance Calculation:
NCAR Indirect Cost Rate 53.3%
Total ICP Before Variance 46,693,162 35,019,872 32,913,239 3,771,859 46,263,880 429,282 Projected NCAR Base 86,403,985
Projected NCAR Cost Pool Recovery 46,053,324
Prior Year Variance (163,592) (122,694) (122,694) 0 (163,592) 0 Projected NCAR Cost Pool Expenditures 46,100,288
Total NCAR ICP 46,529,570 34,897,177 32,790,544 3,771,859 46,100,288 429,282 Projected FYE Variance (46,964)

University Corporation for Atmospheric Research
UCAR Office of Programs/Education and Outreach
FY2008 ICP as of June 30, 2008
Expenditures
MTDC
Projected
Straight-line Projected Year End Estimated Nine Months Year Projected
FY2008 Budget at Year to Date Year to Date Year End (Over)/Under Base at Original to Year End
Budget Nine Months Expenditures Encumbrances Expenditures Budget Expenditures Estimate Date MTDC
JOSS 280,587 210,440 171,239 109,348 280,587 0 JOSS 7,073,408 5,305,056 4,311,976 6,224,883
UNIDATA 113,304 84,978 82,757 30,547 113,304 0 UNIDATA 3,113,855 2,335,391 2,159,750 3,117,872
VSP 210,592 157,944 142,469 68,123 210,592 0 VSP 6,657,379 4,993,034 4,552,454 6,572,042
NSDL 38,590 28,943 23,956 0 38,590 0 NSDL 1,490,145 1,117,609 1,121,131 1,618,495
COMET 146,459 109,844 75,703 70,756 146,459 0 COMET 4,428,248 3,321,186 2,557,943 3,692,714
DLS 36,372 27,279 41,625 4,746 36,372 0 DPC 628,026 471,020 557,872 805,359
COSMIC 68,833 51,625 40,610 28,223 68,833 0 COSMIC 1,983,569 1,487,677 1,211,654 1,749,175
GLOBE 98,082 73,562 33,381 64,701 98,082 0 GLOBE 2,963,405 2,222,554 1,611,055 2,325,762
Education & Outreach 124,112 93,084 95,554 28,558 124,112 0 Education & Outreach 1,104,732 828,549 812,750 1,173,308
UOP Director 35,139 26,354 37,445 54,057
29,477,906 22,108,430 18,934,031 27,333,667
Division Total 1,116,931 837,698 707,295 405,001 1,116,931 0
UOP/E&O Indirect Cost Rate:
FYE
UOP/E&O Director 547,969 410,977 340,111 187,858 527,969 20,000 Budgeted Projected
UOP/E&O Bid and Proposal 0 0 0 0 0 0 Indirect Cost Pool:
UOP/E&O Graphics Subsidy 0 0 0 0 0 0 Applicable to All Sites 6,164,514 4,623,386
On-Site - Add Com & Facil 2,319,355 2,262,411
8,483,869 6,885,797
Subtotal 547,969 410,977 340,111 187,858 527,969 20,000 Total Modified Direct Cost Base:
All Sites 29,477,908 27,333,667
Communications Allocation 572,697 429,523 392,763 0 529,194 43,503 On-Site 20,078,803 18,170,254
Facilities Allocation 1,746,658 1,309,994 1,287,023 0 1,719,289 27,369 Off-Site 9,399,105 9,163,413
G&A Allocation 4,486,460 3,364,845 2,902,579 0 4,184,425 302,035
Indirect Cost Rates:
Off-Site Rate 20.9% 16.9%
Total ICP Before Variance 8,470,715 6,353,036 5,629,770 592,859 8,077,807 392,908 Add Occupancy for On-Site Rate 11.6% 12.5%
On-Site Rate 32.5% 29.4%
Prior Year Variance 13,154 9,866 9,866 0 13,154 0
Total UOP/E&O ICP 8,483,869 6,362,902 5,639,636 592,859 8,090,962 392,908
Projected Variance Calculation:
Budgeted Indirect Cost Rate On Site 32.5%
Projected On Site Base 18,170,254
Projected On Site Cost Recovery 5,905,333
Budgeted Off Site Rate 20.9%
Projected Off Site Base 9,163,413
Projected Off Site Cost Recovery 1,915,153
Projected UOP Cost Pool Recovery 7,820,486
Projected UOP Cost Pool Expenditures 8,090,962
Projected FYE Variance (270,477)

NCAR Total MTDC Spending
80,000,000
70,000,000
60,000,000
June
MTDC
$61.1M
FY08 MTDC
Projection
$86.4M
50,000,000
40,000,000
30,000,000
FY 2006
FY 2007
FY 2008
Projection
20,000,000
10,000,000
0
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep

30,000,000
25,000,000
UOP/E&O Total MTDC Spending
June
MTDC
$18.9M
FY08 MTDC
Projection
$27.3M
20,000,000
15,000,000
10,000,000
FY06
FY07
FY08
Projection
5,000,000
0
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep