Salary and Wage Schedule - Purdue University



Recharge Center Training Handouts Salary and Wage Schedulesample salary and wage schedule (showing labor hours per unit and rates per hour for each staff member)Labor CostsABCDEFGHNamePosition CodeFTE this Activity10/11 Full Time SalaryFringe Benefit Rate*Cash Pay this Activity (C*D)Fringe Benefit $ this Activity (E*F)Total S&W + FB This Activity (F+G)Staff Member A8627S12 0.50 $19,000 55.87%9,5005,30814,808Technician0060A12 0.25 $26,000 31.43%6,5002,0438,543Director 0006F12 0.10 $60,000 33.39%6,0002,0038,003Totals22,0009,35431,354Productive Labor HoursIJKLMNONameHours Available to this ActivityVacationSick LeaveHolidaysOther Non-prod. hrs (e.g. admin, trng)Total Productive Hours N=[I -(J+K+L+M)]Rate per Productive HourStaff Member A 1,040 40 40 44 567 349 42.43Technician 520 30 30 22 177 261 32.71Director 104 9 9 4 10 72 111.78 Total 682 Reconciliation of HoursService# services per year# hrs/unit of service Staff Member A# Tech hrs/unit of service# Director hrs/unit of serviceTotal Labor Hours/YearLabor Cost per Unit (rounded)(Rates in O * hrs)Total Labor Cost per ServicePolyclonal Antibody--Rabbits 28 5.503.000.30246365.0010,220.00Additional Samples--Rabbits 25 0.750.750.304590.002,250.00Additional Injections--Rabbits 25 0.500.500.303371.001,775.00Polyclonal Antibody--Mice 13 5.253.750.20120368.004,784.00Additional Samples--Mice 10 0.750.750.301891.00910.00Euthanize Animals 59 0.100.100.403552.003,068.00Ascites Serum Production1 3.504.000.308313.00313.00ELISA5 10.006.750.2085667.003,335.00Technical Assistance86 0.300.500.208651.004,386.00CELLMAX Bioreactor Fixed Costs1 1.75 1.750.34165.00165.00 Antibody Collection1 0.75 0.50.3282.0082.00 Glucose Assay1 0.30 0.60.3166.0066.00 Totals682 31,354 Supplies & Expenses ScheduleEXAMPLE Sample S & E Schedule(showing material quantities per unit and rates for each service)Cost per UnitService# services per yearChemicalsSupplies (syringes, gloves, etc.)Cell CulturesTotal S & E Cost per UnitAnnual S & E Cost per ServicePolyclonal Antibody--Rabbits 28 16.0085.0021.00122.003,416.00Additional Samples--Rabbits 25 20.0085.0021.00126.003,150.00Additional Injections--Rabbits 25 21.5090.0018.00129.503,237.50Polyclonal Antibody—Mice 13 15.0085.0021.00121.001,573.00Additional Samples—Mice 10 8.5050.000.0058.50585.00Euthanize Animals 59 12.0010.000.0022.001,298.00Ascites Serum Production1 35.0040.0030.00105.00105.00ELISA5 50.0067.5032.00149.50747.50Technical Assistance86 0.000.000.000.000.00CELLMAX Bioreactor Fixed Costs1 0.000.000.000.000.00 Antibody Collection1 7.507.500.0015.0015.00 Glucose Assay1 16.509.5019.0045.0045.00 Totals14,172.00Break Even Rate Per UnitEXAMPLESubsidy ExampleSUBSIDY PER UNIT1.Total Costs (TC) $ 120,000 Units 1,000 Subsidy per unit $ 10 Internal Rate$110/unit billed to customer's account$10/unit billed to subsidizing accountExternal Rate$120/unitTotal External Rate, includes F&A (54%) $184.80/unit If 650 units are for internal customers that are subsidized650 $ 10.00 Total subsidy = $ 6,500.00 LUMP SUM SUBSIDY2.Total Costs (TC) $ 120,000 Units 1,000 Subsidy $ 10,000 28575-15621000Must make some assessment who your customers are and who you want to offer a subsidy28575-23495000If all of your customers should be subsidized, the calculated rate could be based on total costs less the subsidy ($110,000).28575-26289000However, remember you should not subsidize external customers1447802540000What if you have customers that should not be subsidized?Breakdown of units350units to external customers650units to subsidizedinternal customersSubsidy per unit $ 15.38 $10,000/650 unitsSubsidized Internal Rate $ 104.62 $120 - $15.38External Rate 184.80 $120 * 1.54Verification that Rates are set correctly:Internal Income to recharge center $ 68,003 $104.62 * 650Subsidy to recharge center $ 9,997 $15.38 * 650External Income to recharge center $ 42,000 $120 * 350 $ 120,000 F&A Income deposit to 21010000 4099008000 $ 22,680 Depreciation ExampleWhen we are determining whether a recharge is within tolerance, we look at the fund balance of the operating account to make a determination. If a recharge center is not properly using their depreciation recovery account, several issues can occur. Several of these issues are outlined below.Depreciation Recovery Examples:Transfer of depreciation into depreciation recovery account when actual activity in the recharge matches what was expected.Transfer of depreciation into depreciation recovery account when the activity in the recharge is less than what was expected.Transfer of depreciation into depreciation recovery account when activity in the recharge is greater than what was expected.Example #1: Transfer of depreciation into depreciation recovery account when actual activity matches what was expected.Scenario: A department purchases a piece of equipment in a recharge center after transferring funds from the general fund to the recharge center operating fund. Equipment has a purchase cost of $100,000, with a 5-year useful life and no salvage value. Miscellaneous expenses in the recharge are expected $50,000 for the salary of the equipment operator and $10,000 for a maintenance agreement. The numbers of estimated customers is 20 users. Each service that the equipment is used for will take 2 weeks, so the rate is calculated using the number of customers.Calculation of the rate:Salary and Wages: $50,000Maintenance Agreement:$10,000Depreciation Expense:$20,000Total Expenses: $80,000Divided by estimated # of users:/ 20 customersRate:$4,000 per service(Depreciation Expense is calculated by taking the cost of the equipment divided by the useful life. In this case, depreciation expense is equal to the $100,000 piece of equipment divided by the 5 years of useful life, which equals $20,000 of depreciation expense per year.)In the first year, there were truly 20 customers, and expenses matched projected expenses. Therefore, the income that we received was $80,000 and our expenses equaled $80,000. However, one of the expenses was depreciation of $20,000, which is a non-cash expense. This causes our cash expenses to be only $60,000, and cash expenses are the expenses that affect fund balance (since fund balance is a measure of working capital). Our fund balance at the end of the year – if we do not transfer an amount equal to depreciation expense into the depreciation recovery account – will be $20,000 (income of $80,000 less cash expenses of $60,000).Let’s determine if our fund balance of $20,000 is within tolerance. Step 1: Is income greater than $50,000? In this case, the answer is yes – income was $80,000.Step 2: What is our tolerable fund balance zone? Let’s calculate our possible tolerable fund balances:Tolerable fund balance based on 10% of income:$80,000 of income multiplied by 10% = $8,000Tolerable fund balance based on two months of cash expenses:$60,000 total cash expenses ($80,000 total expenses less $20,000 depreciation expense) multiplied by 2 months divided by 12 total months in a year = $10,000Since $10,000 > $8,000, this is our tolerable fund balance for the recharge center. Therefore our fund balance tolerance zone is from -$5,000 to $10,000.Step 3: Is our fund balance within tolerance? Our fund balance is $20,000, so no; it is not within fund balance tolerance zone.How can we correct this? If we transfer cash equal to our depreciation expense for the year into the depreciation recovery account, our fund balance in our operating account will be $0. This is the target balance that we are trying to maintain in our recharge (because in a recharge income should essentially match expenses), and therefore we are now within tolerance. The fund balance of our depreciation recovery fund will be $20,000, and those funds that are meant to be used for future capital equipment purchases are properly set aside and easily identifiable for that purpose.Example #2: Transfer of depreciation into depreciation recovery account when the activity in the recharge is less than what was expected.Scenario: A department purchases a piece of equipment in a recharge center after transferring funds from the general fund to the recharge center operating fund. Equipment has a purchase cost of $100,000, with a 5-year useful life and no salvage value. Miscellaneous expenses in the recharge are expected $50,000 for the salary of the equipment operator and $10,000 for a maintenance agreement. The numbers of estimated customers is 20 users. Each service that the equipment is used for will take 2 weeks, so the rate is calculated using the number of customers.Calculation of the rate:Salary and Wages: $50,000Maintenance Agreement:$10,000Depreciation Expense:$20,000Total Expenses: $80,000Divided by estimated # of users:/ 20 customersRate:$4,000 per service(Depreciation Expense is calculated by taking the cost of the equipment divided by the useful life. In this case, depreciation expense is equal to the $100,000 piece of equipment divided by the 5 years of useful life, which equals $20,000 of depreciation expense per year.)In the first year, there were only 15 customers, but expenses still matched projected expenses. Therefore, the income that we received was only $60,000 ($4,000 per customer * 15 customers) and our expenses equaled $80,000. However, one of the expenses was depreciation of $20,000, which is a non-cash expense. This causes our cash expenses to be only $60,000, and cash expenses are the expenses that affect fund balance (since fund balance is a measure of working capital). Our fund balance at the end of the year – if we do not transfer an amount equal to depreciation expense into the depreciation recovery account – will be $0 (Income of $60,000 less cash expenses of $60,000).Let’s determine if our fund balance of $0 is within tolerance. Step 1: Is income greater than $50,000? In this case, the answer is yes – income was $60,000.Step 2: What is our tolerable fund balance zone? Let’s calculate our possible tolerable fund balances:Tolerable fund balance based on 10% of income:$60,000 of income multiplied by 10% = $6,000Tolerable fund balance based on two months of cash expenses:$60,000 total cash expenses ($80,000 total expenses less $20,000 depreciation expense) multiplied by 2 months divided by 12 total months in a year = $10,000Since $10,000 > $6,000, this is our tolerable fund balance for the recharge center. Therefore our fund balance tolerance zone is from -$5,000 to $10,000.Step 3: Is our fund balance within tolerance? Our fund balance is $0, so yes; it is within fund balance tolerance zone.In this case, we think that because our operating account has a fund balance of $0, which is within the fund balance tolerance zone, that we are okay. However, are we really okay? Even though fund balance is $0, we did not recover any money for depreciation expense, and therefore we will not have those funds to purchase equipment in the future. What happens when we transfer cash equal to depreciation expense into the depreciation recovery? Cash of $20,000 will be moved from the operating account into the depreciation recovery account, causing the operating account to have a fund balance of -$20,000. This fund balance is out of tolerance because it is less than -$5,000. Therefore, when we properly transfer cash equal to depreciation expense into the depreciation recovery account, we get a true picture of whether or not we are actually recovering the costs that we are trying to recover. When we see that fund balance in our operating account is truly -$20,000 rather than $0, we realize that we need to be changing our rate so that we can recover the costs that we need to recover. In this case, the re-calculation of the rate to bring the fund within tolerance (with the same assumptions in the original scenario but with an decrease in number of customers) should look as follows:Calculation of the rate:Salary and Wages: $50,000Maintenance Agreement:$10,000Depreciation Expense:$20,000Total Expenses: $80,000Plus deficit to be recovered: +$20,000Equals costs to be recovered:$100,000Divided by estimated # of users:/ 15 customersNEW Rate:$6,667 per serviceNote: The deficit in the recharge can be recovered over a period of up to three years, in order to not raise the rates too much in any given year. In this case, we could recover only $6,667 ($20,000 deficit divided by three) in year one, making the rate $5,777 per service.Example #3: Transfer of depreciation into depreciation recovery account when activity in the recharge is greater than what was expected.Scenario: A department purchases a piece of equipment in a recharge center after transferring funds from the general fund to the recharge center operating fund. Equipment has a purchase cost of $100,000, with a 5-year useful life and no salvage value. Miscellaneous expenses in the recharge are expected $50,000 for the salary of the equipment operator and $10,000 for a maintenance agreement. The numbers of estimated customers is 20 users. Each service that the equipment is used for will take 2 weeks, so the rate is calculated using the number of customers.Calculation of the rate:Salary and Wages: $50,000Maintenance Agreement:$10,000Depreciation Expense:$20,000Total Expenses: $80,000Divided by estimated # of users:/ 20 customersRate:$4,000 per service(Depreciation Expense is calculated by taking the cost of the equipment divided by the useful life. In this case, depreciation expense is equal to the $100,000 piece of equipment divided by the 5 years of useful life, which equals $20,000 of depreciation expense per year.)In the first year, there were 25 customers instead of 15, but expenses still matched projected expenses. Therefore, the income that we received was $100,000 ($4,000 per customer * 25 customers) and our expenses equaled $80,000. However, one of the expenses was depreciation of $20,000, which is a non-cash expense. This causes our cash expenses to be only $60,000, and cash expenses are the expenses that affect fund balance (since fund balance is a measure of working capital). Our fund balance at the end of the year – if we do not transfer an amount equal to depreciation expense into the depreciation recovery account – will be $40,000 (Income of $100,000 less cash expenses of $60,000).Let’s determine if our fund balance of $40,000 is within tolerance. Step 1: Is income greater than $50,000? In this case, the answer is yes – income was $100,000.Step 2: What is our tolerable fund balance zone? Let’s calculate our possible tolerable fund balances:Tolerable fund balance based on 10% of income:$100,000 of income multiplied by 10% = $10,000Tolerable fund balance based on two months of cash expenses:$60,000 total cash expenses ($80,000 total expenses less $20,000 depreciation expense) multiplied by 2 months divided by 12 total months in a year = $10,000Both tolerable fund balances are $10,000, so this is our tolerable fund balance for the recharge center. Therefore our fund balance tolerance zone is from -$5,000 to $10,000.Step 3: Is our fund balance within tolerance? Our fund balance is $40,000, so no; it is not within fund balance tolerance zone.In this case, we realize that we need to revise our rates because our fund balance is outside of the tolerance zone. However, we need to correctly determine how much of that $40,000 is truly a surplus. If we do not transfer cash equal to depreciation expense into the depreciation recovery account, it looks like we have over recovered by $40,000. Is this truly the case? No, because we recovered some money for depreciation expense that was truly incurred but not reflected in our fund balance, since we did not transfer cash equal to depreciation expense into our depreciation recovery account. When we properly transfer cash equal to depreciation expense into the depreciation recovery account, we get a true picture of how much we have actually over recovered. In this case, we have actually only over recovered by $20,000 (rather than $40,000). In this case, the re-calculation of the rate to bring the fund within tolerance (with the same assumptions in the original scenario but with an increase of number of customers) should look as follows:Calculation of the rate:Salary and Wages: $50,000Maintenance Agreement:$10,000Depreciation Expense:$20,000Total Expenses: $80,000Less surplus over recovery: -$20,000Equals costs to be recovered:$60,000Divided by estimated # of users:/ 25 customersNEW Rate:$2,400 per serviceNote: The surplus in the recharge can be used to lower the rate over a period of up to three years, in order to not lower the rates too much in any given year. In this case, we could lower the rates by only $6,667 ($20,000 surplus divided by three) in year one, making the rate $2,933 per service.Example: Request for Rate ApprovalTo: J. S. Almond, Senior Vice President for Business Services and Assistant TreasurerFrom: Susie Peters, Business Manager, Biological SciencesDate: June 30, 2013Subject: Request for Rate Approval -- Antibody Production ServiceDepartment: Biological SciencesRecharge Center Director: Jonathon ScientistLocation of Recharge Center: LILY 1104Previous Approval Date: July 1, 2008Recharge Center Account Number: 2202xx00 4018003000Rate Effective Date: July 1, 2011Depreciation Recovery: Yes; Depreciation Recovery Account # 2202xx01 4018003000Clients – Internal Customers: Departmental researchers; other University researchers (primarily Cancer Center members)External Customers: Three former Purdue researchers now located at other universities. Accounting Procedures and Controls:Internal Customers: Monthly billing by uploaded intramural invoice voucherExternal Customers: Monthly billing through PSCDControls: Monthly review of fund balance position to assure fund balance remains within tolerance levels.Rates:Rate ScheduleCurrent RatesNon-Subsidized Internal CustomersSubsidized Internal CustomersExternal CustomersServiceRate per Unit(Break-Even)User ChargeSubsidy*Break-Even Rate + IDC @ 52%Polyclonal Antibody--Rabbits500.00250.00250.00760.00Additional Samples--Rabbits178.86178.86-0.00271.87Additional Injections--Rabbits166.02166.020.00252.36Polyclonal Antibody--Mice428.31225.00203.31651.03Additional Samples--Mice123.79123.790.00188.17Euthanize Animals61.2830.0031.2893.14Ascites Serum Production346.13200.00146.13526.11ELISA676.11350.00326.111,027.68Technical Assistance42.2320.0022.2364.19CELLMAX Bioreactor Fixed Costs136.6375.0061.63207.68 Antibody Collection80.3250.0030.32122.09 Glucose Assay91.9145.0046.91139.71Rate ScheduleProposed RatesNon-Subsidized Internal CustomersSubsidized Internal CustomersExternal CustomersServiceRate per Unit(Break-Even)User ChargeSubsidy*Break-Even Rate + IDC @ 54%Polyclonal Antibody--Rabbits421.97225.00196.97641.40Additional Samples--Rabbits178.86178.86-0.00271.87Additional Injections--Rabbits166.02166.020.00252.36Polyclonal Antibody--Mice428.31225.00203.31651.03Additional Samples--Mice123.79123.790.00188.17Euthanize Animals61.2830.0031.2893.14Ascites Serum Production346.13200.00146.13526.11ELISA676.11350.00326.111,027.68Technical Assistance42.2320.0022.2364.19CELLMAX Bioreactor Fixed Costs136.6375.0061.63207.68 Antibody Collection80.3250.0030.32122.09 Glucose Assay91.9145.0046.91139.71Example: Request for Rate Approval (con’t)Explanation: The Biological Sciences Antibody Production Service serves the research needs of the department, other University departments and selected external researchers. Proposed recharge rates are outlined above. Rates are based on recovery of total costs and include labor, fringe benefits, S&E and depreciation of capital equipment. The department intends to subsidize selected internal customers from 21010000 4018003000.The Biological Sciences Antibody Production Service has accumulated a fund balance significantly above the upper tolerance limit (we have over recovered $8,000 at this time). The attached rate request takes the over recovery into account and adjusts the rates downward. Fund balance should be within tolerance within one year of the adoption of the new rates.We do not plan to make a practice of serving external customers. Dr. Sherman made a commitment to continue services to those departing faculty, and this request will allow the department to fulfill that commitment.Approval recommended: ___________________________________Louise Sherman, Department Head___________________________________Harry Morrison, Dean___________________________________Kim Hoebel, Assistant ComptrollerApproved:___________________________________Chris Martin, Senior Director of Business Managers Approved Copy Distribution:Susie Peters, Business Manager , Biological SciencesExample: Statement of Income and Expense WorksheetSalary and Wage Schedulesample salary and wage schedule (showing labor hours per unit and rates per hour for each staff member)Labor CostsABCDEFGHNamePosition CodeFTE this Activity10/11 Full Time SalaryFringe Benefit Rate*Cash Pay this Activity (C*D)Fringe Benefit $ this Activity (E*F)Total S&W + FB This Activity (F+G)Staff Member A8627S12 0.50 $19,000 55.87%9,5005,30814,808Technician0060A12 0.25 $26,000 31.43%6,5002,0438,543Director 0006F12 0.10 $60,000 33.39%6,0002,0038,003Totals22,0009,35431,354Productive Labor HoursIJKLMNONameHours Available to this ActivityVacationSick LeaveHolidaysOther Non-prod. hrs (e.g. admin, trng)Total Productive Hours N=[I -(J+K+L+M)]Rate per Productive HourStaff Member A 1,040 40 40 44 567 349 42.43Technician 520 30 30 22 177 261 32.71Director 104 9 9 4 10 72 111.78 Total 682 Reconciliation of HoursService# services per year# hrs/unit of service Staff Member A# Tech hrs/unit of service# Director hrs/unit of serviceTotal Labor Hours/YearLabor Cost per Unit (rounded)(Rates in O * hrs)Total Labor Cost per ServicePolyclonal Antibody--Rabbits 28 5.503.000.30246365.0010,220.00Additional Samples--Rabbits 25 0.750.750.304590.002,250.00Additional Injections--Rabbits 25 0.500.500.303371.001,775.00Polyclonal Antibody--Mice 13 5.253.750.20120368.004,784.00Additional Samples--Mice 10 0.750.750.301891.00910.00Euthanize Animals 59 0.100.100.403552.003,068.00Ascites Serum Production1 3.504.000.308313.00313.00ELISA5 10.006.750.2085667.003,335.00Technical Assistance86 0.300.500.208651.004,386.00CELLMAX Bioreactor Fixed Costs1 1.75 1.750.34165.00165.00 Antibody Collection1 0.75 0.50.3282.0082.00 Glucose Assay1 0.30 0.60.3166.0066.00 Totals682 31,354 Supplies & Expenses ScheduleEXAMPLE Sample S & E Schedule(showing material quantities per unit and rates for each service)Cost per UnitService# services per yearChemicalsSupplies (syringes, gloves, etc.)Cell CulturesTotal S & E Cost per UnitAnnual S & E Cost per ServicePolyclonal Antibody--Rabbits 28 16.0085.0021.00122.003,416.00Additional Samples--Rabbits 25 20.0085.0021.00126.003,150.00Additional Injections--Rabbits 25 21.5090.0018.00129.503,237.50Polyclonal Antibody—Mice 13 15.0085.0021.00121.001,573.00Additional Samples—Mice 10 8.5050.000.0058.50585.00Euthanize Animals 59 12.0010.000.0022.001,298.00Ascites Serum Production1 35.0040.0030.00105.00105.00ELISA5 50.0067.5032.00149.50747.50Technical Assistance86 0.000.000.000.000.00CELLMAX Bioreactor Fixed Costs1 0.000.000.000.000.00 Antibody Collection1 7.507.500.0015.0015.00 Glucose Assay1 16.509.5019.0045.0045.00 Totals14,172.00Depreciation ScheduleEXAMPLESample Depreciation Schedule(showing allocation of depreciation expense per unit of service)Schedule of Allocation *Service# services per year# Tech hours per unit of antibody serviceTechnician's Total Labor HoursDepreciation Cost per UnitAnnual Depreciation Cost per ServicePolyclonal Antibody--Rabbits 28 3.0084.0022.60632.77Additional Samples--Rabbits 25 0.000.000.000.00Additional Injections--Rabbits 25 0.000.000.000.00Polyclonal Antibody—Mice 13 3.7548.7528.25367.23Additional Samples—Mice 10 0.000.000.000.00Euthanize Animals 59 0.000.000.000.00Ascites Serum Production1 0.000.000.000.00ELISA5 0.000.000.000.00Technical Assistance86 0.000.000.000.00CELLMAX Bioreactor Fixed Costs1 0.000.000.000.00 Antibody Collection1 0.000.000.000.00 Glucose Assay1 0.000.000.000.00 Totals132.751,000.00* This center has one depreciable piece of capital equipment, used only by the technician, and only for the two antibody production services Therefore, the annual depreciation of $1,000 is allocated to antibody services on the basis of the technician's labor hoursBreak Even Rate Per UnitEXAMPLESample Rate per Unit Schedule (showing allocation of annual costs to build the per rate unit)Rates To Be ChargedEXAMPLESample Rate Schedule(showing internal and external customer rates per unit)Rate ScheduleNon-Subsidized Internal Customers Subsidized Internal Customers*External Customers**Service# services per yearRate per Unit (Break-Even)User ChargeSubsidy*Break-Even Rate + IDC @ 54%Polyclonal Antibody--Rabbits 28 421.97225.00196.97649.83Additional Samples--Rabbits 25 178.86178.86-0.00275.44Additional Injections--Rabbits 25 166.02166.020.00255.67Polyclonal Antibody--Mice 13 428.31225.00203.31659.60Additional Samples--Mice 10 123.79123.790.00190.64Euthanize Animals 59 61.2830.0031.2894.37Ascites Serum Production1 346.13200.00146.13533.04ELISA5 676.11350.00326.111041.21Technical Assistance86 42.2320.0022.2365.03CELLMAX Bioreactor Fixed Costs1 136.6375.0061.63210.41 Antibody Collection1 80.3250.0030.32123.69 Glucose Assay1 91.9145.0046.91141.54 Totals * With each sale, subsidy amounts are billed (debited) to the subsidizing account using G/L account 523110, and credited to the recharge center account using G/L account 433080. ** With each sale to external customers, the recovered indirect cost portion of the sale is credited to 21010000 4099008000, using G/L account 445010. This portion is not deposited to the recharge center account.Document Used to Capture billing InformationExamplePOLYCLONAL ANTIBODY PRODUCTIONAntibody Production Core FacilityPurdue University Cancer CenterDavid J XXXX, DirectorVoice: 765.494.XXXXFAX: 765.494.XXXXClient Name (print):__________________________ Dept:_____________________________Bldg:__________________________Room:_____________Phone:_________________________Expiration date:__________________Account:__________________________________________Cancer Center Member #:_________Subsidy (%):____Cancer Center Account #:_____________Antigen and Concentration Proc:Animal Arrival:____________Cancer Center Animal ID # _______Start Date:____________Animal:_____________________Per Diem Start:____________R97-32 euth date: _______________Standard Procedures:Mice/per soluble antigen2 mice, 60 days, 4 injections, 1 bleeding @ $266.00………………_______Rabbits/per soluble antigen1 rabbit, 60 days, 4 injections, 1 pre-immune bleedingand 1 immune bleeding @ $451.00……………………………….._______Mice (Breeding colony Purchase)Number:______@ $5.24 ……..……………………….._______Mice (number)____*Days____ = Mouse Days____ Cost/Day $.20………….…………….._______Bleeds (number)_____ Dates:_________________________@ $33.00 ea………….……_______Addl Injections (#)_____ Dates:_________________________@ $15.00 ea…………….…_______Rabbits (number)____*Days____ = Rabbit Days____ Cost/Day $1.68………….…………...._______Bleeds (number)_____ Dates:_________________________@ $33.00 ea………….……_______Addl Injections (#)_____ Dates:_________________________@ $31.00 ea…………….…_______Other________________________________________________________ ………………………._______Supplies:Needles (number)_____$ .06…………………………………………………………._______Test Tubes (number)_____$ .27…………………………………………………………._______Syringes (number)_____$ .08……………………..……………….…………………._______C Freund’s_____$1.27/ml..……………………………………………………._______Inc Freund’s_____$ .96/ml..……………………………………………………._______Tech Time_____$20.00/hr…………………………………………………….._______Other________________________________________________……………_______TOTAL COST _______Cancer Center Member Subsidy _______Your TOTAL _______I understand the service to be provided and agree to the conditions and prices described.__________Signature______________________________Date__________________Client SignatureDateFAQ - Recharge Center Policy and Procedures Can Gift or Unrestricted Voluntary Support Funds be used to fund the initial purchase of equipment used in recharge center operations? If so, how will these transactions be recorded? As long as the gift account does not restrict the use of the funds, gift accounts and unrestricted voluntary support accounts can be used to fund equipment for use in a recharge center. As with general fund sources, a transfer G/L account will be used to “transfer” funds from the gift account and into the recharge center account. The equipment will then be purchased from the recharge center account. How are funds accumulated in the depreciation recovery account to be expended? The depreciation recovery account is to be treated as a “holding account” for the accumulation of depreciation on equipment purchased and recovered through recharge operations. This accumulation is not to be expended from the depreciation recovery account itself, but is to be transferred to the final account that will expend the funds for the purpose designated by the department head. Can I depreciate the University portion of equipment that has been cost shared on a grant or contract? No. Single account cost sharing is the appropriate mechanism to record any equipment costs that the University is providing in support of a grant or contract. When we agree to share in project costs, we forego our right to recover depreciation on that equipment. Can I recover depreciation expense related to equipment that was donated to the University? Yes. Per OMB Circular A-21, institutions can recover the costs of donated equipment where cost is defined as “fair market value”. For our administration of this type of recovery, the process will be as follows: Donated equipment is identified on the Gift In Kind Report Capitalized amounts are associated with an acquisition account, therefore the recharge center account needs to be included on the Gift In Kind Report Depreciation will be calculated based upon the fair market value indicated on the Gift In Kind Report, in conjunction with the appropriate useful life of the asset Equipment donated by the federal government cannot be recovered Salary and Wage Subsidies Revisited: As far as subsidies related to salaries and wages are considered, the recharge center procedure document addresses the concept of “fully costing” the activity. Best practice is to record all costs in the recharge center and subsidize from the funding source using G/L accounts 433080 and 523110. However, there are some instances where a department wants to record part of the cost of the activity in a departmental account. Within the rate request documentation, the Costing Office would like to see the full costs of the activity. If, for business reasons, there is a need to record part of the activity’s cost in a different account that information should be identified in the documentation. This will assist the Costing Office in segregating these expenses for the development of the cost study. How do we deal with situations where a good or service has been provided, and the business office wasn’t aware of the situation until a check has been given to them to deposit? In these situations, it is appropriate to treat the income as a reduction in expense as we have generally done in the past, with communication to the individual regarding appropriate policy and procedures related to charging for goods or services. One additional comment: A depreciation factor for equipment purchased after July 1, 1998 may be included in specific centers. “Purchased after July 1, 1998”, indicates the date of the initial purchase of the equipment. Subsequent repurchases occurring on July 1, 1998 or later of items with an initial acquisition date prior to July 1, 1998 are not eligible for recovery.Salary and Wage Schedule Example #1Sample Salary & Wage Schedule (showing a combined hourly labor rate)Labor CostsABCDEFGHNamePosition CodeFTE Devoted to this Activity09/10 Full Time SalaryFringe Benefit Rate*Cash Pay this Activity (C*D)Fringe Benefit $ this Activity (E*F)Total S&W + FB This Activity (F+G)Staff Member A8627S12 0.50 $19,000 55.87% $9,500 $5,308 $14,808 Technician0060A12 0.25 $26,000 31.43% $6,500 $2,043 $8,543 Director 0006F12 0.10 $60,000 33.39% $6,000 $2,003 $8,003 Totals $22,000 $9,354 $31,354 Hourly Rate=H/N $31,354 = $45.99 682Productive Labor HoursIJKLMNNameHours Available to this ActivityVacationSick LeaveHolidaysOther Non-prod. Hrs (e.g. administration, training)Total Productive Hours N=[I -(J+K+L+M)]Staff Member A 1,040 40 40 44 567 349 Technician 520 30 30 22 177 261 Director 104 9 9 4 10 72 682 Reconciliation of HoursService# services/yr# hours per unitTotal Hours per YearPolyclonal Antibody--Rabbits 28 10.00280.00Additional Samples--Rabbits 25 1.5037.50Additional Injections--Rabbits 25 1.0025.00Polyclonal Antibody—Mice 13 10.00130.00Additional Samples—Mice 10 1.5015.00Euthanize Animals 59 0.2514.75Ascites Serum Production1 8.008.00ELISA5 16.0080.00Technical Assistance86 1.0086.00CELLMAX Bioreactor Fixed Costs1 3.75 3.75 Antibody Collection1 1.00 1.00 Glucose Assay1 1.00 682 Salary and Wage Schedule Example #2sample salary and wage schedule (showing labor hours per unit and rates per hour for each staff member)Labor CostsABCDEFGHNamePosition CodeFTE this Activity09/10 Full Time SalaryFringe Benefit Rate*Cash Pay this Activity (C*D)Fringe Benefit $ this Activity (E*F)Total S&W + FB This Activity (F+G)Staff Member A8627S12 0.50 $19,000 55.87%9,5005,30814,808Technician0060A12 0.25 $26,000 31.43%6,5002,0438,543Director 0006F12 0.10 $60,000 33.39%6,0002,0038,003Totals22,0009,35431,354Productive Labor HoursIJKLMNONameHours Available to this ActivityVacationSick LeaveHolidaysOther Non-prod. hrs (e.g. admin, trng)Total Productive Hours N=[I -(J+K+L+M)]Rate per Productive HourStaff Member A 1,040 40 40 44 567 349 42.43Technician 520 30 30 22 177 261 32.71Director 104 9 9 4 10 72 111.78 Total 682 Reconciliation of HoursService# services per year# hrs/unit of service Staff Member A# Tech hrs/unit of service# Director hrs/unit of serviceTotal Labor Hours/YearLabor Cost per Unit (rounded)(Rates in O * hrs)Total Labor Cost per ServicePolyclonal Antibody--Rabbits 28 5.503.000.30246365.0010,220.00Additional Samples--Rabbits 25 0.750.750.304590.002,250.00Additional Injections--Rabbits 25 0.500.500.303371.001,775.00Polyclonal Antibody—Mice 13 5.253.750.20120368.004,784.00Additional Samples—Mice 10 0.750.750.301891.00910.00Euthanize Animals 59 0.100.100.403552.003,068.00Ascites Serum Production1 3.504.000.308313.00313.00ELISA5 10.006.750.2085667.003,335.00Technical Assistance86 0.300.500.208651.004,386.00CELLMAX Bioreactor Fixed Costs1 1.75 1.750.304165.00165.00 Antibody Collection1 0.75 0.500.30282.0082.00 Glucose Assay1 0.30 0.600.30166.0066.00 Totals682 31,354 ................
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