2013-14 Operating & Capital Budget Plan - Cornell University ...

The New Budget Model26research centers (after user fees, sponsoredincome, and F&A recovery offsets). Thesecosts are distributed by the proportionateshare of Modified Total Direct Cost (MTDC)sponsored research expenditures in each unit.This includes expenses on all externallyfunded organized research accounts, includingrestricted gift accounts designated for facultyresearch support, but does not include expenditureson externally sponsored non-researchaccounts, expenditures of federal or state appropriations,or work study expenditures inSubfund Federal Financial Aid (FEDFIN). Researchexpenditures also include Mandatoryand Voluntary Committed cost share activity.Costs for supplementation of graduatestipends and health insurance for externaltraining grants and fellowships meeting thefirst Graduate School criterion above (3.a.iv.1)will also be distributed by the proportionateshare of MTDC sponsored research expendituresin each unit.d. Undergraduate costs such as Admissions andFinancial Aid, Athletics, Campus Life, etc aredistributed by the proportionate share of undergraduatetuition (and financial aid) anddistributed to each academic unit.e. Student costs such as Student and AcademicServices, Center for Teaching and Learning,University Health Services, etc. These costsare distributed by the proportionate share ofall students enrolled (undergraduate, professional,and graduate) in each academic unit.The undergraduate portion of these costs isdistributed proportionally to the undergraduatetuition distribution and not undergraduateenrollment. Central Career Services costs willbe distributed by the proportionate share ofall students enrolled in each academic unitexcluding professional students in the professionalschools (i.e. students enrolled in J.D.,LL.M., M.B.A., and D.V.M. degrees).f. Graduate School operations are distributed bythe proportionate share of all graduate andprofessional enrollments in each academicunit excluding professional students in theprofessional schools (i.e. students enrolled inJ.D., LL.M., M.B.A., and D.V.M. degrees). Stipendand health insurance costs for University andDiversity Fellowships provided by the GraduateSchool are distributed by the proportionateshare of all Ph.D. and D.M.A. enrollments ineach academic unit.g. Mixed costs that cannot readily be assigned tojust one of the cost drivers such as IT, finance,communication, payroll, etc. are distributedbased on the three primary drivers of cost:proportionate share of all students plus facultyand staff.h. Library costs are distributed based on the proportionateshare of all students plus facultyand non-faculty academics, including academicresearch and teaching staff, postdocs,and academic temps. Colleges and Schoolswill be encouraged to partner with the Libraryin fundraising and make additional investmentsin the Library.i. It may be appropriate to charge only a portionof the full rate for staff located off campus orfor research located off campus.j. Allocated Costs bills attributed to centralunits will be added to the cost of those centralunits and distributed out to academic and enterpriseunits, based on the metric used for thatparticular support unit (e.g. distribute Library’sAllocated Costs bill based on the proportionateshare of all students + faculty/academic staff.k. Alumni Affairs costs will be paid by centralresources. Development costs will be distributedto the center and units based on a five yearrolling average of cash gifts received, excludingdeferred and in-kind gifts and restricted giftsreceived for sponsored research.6. Facilities and Administrative RecoveryF&A charges recovered on sponsored awards willprimarily be distributed to the unit expending theresearch dollars, and central research costs willbe distributed using Allocated Costs as describedin item 5.