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• W1647861626 abstract "Background Research institutions establish scientific cores to provide critical mass for efficient production and concentration for centers of research excellence. The processes carded out in these cores are becoming an important part of the intellectual and technical content of the research. A basic science department or school may operate a number of scientific cores. An example of a scientific core is a laboratory that helps investigators produce transgenic and knockout mice. Institutions are experiencing an increase in external funding for scientific cores. Frequently, this support comes in the form of federal grants (i.e., center, core, investigator-initiated, and program project grants). Research institutions often use this federal support to subsidize the core activities. The institutions may also subsidize the core facilities from institutional funds. Foundations and commercial organizations may also support these scientific cores. This increased funding warrants attention to the amounts charged by institutions for use of the scientific cores. Cases have arisen in which the institution often charges different rates to subsidized and unsubsidized users. However, federal auditors have viewed service center pricing as a source of large disallowances, and auditors of federal grants and contracts under OMB Circular A-133 have questioned whether using these charges is in compliance with the cost principles set forth in OMB Circular A-21 (1) Moreover, government sponsors may have divergent views of how these fees should be developed. Some agencies encourage research institutions to make these core services available to researchers outside the institution, giving rise to questions of program income. In the past, research departments may have accounted for this federal support by budgeting and charging portions of salaries and other expenses of the core facility to the federal award. The remaining costs were charged to the core facility account, and recovered through charge-outs from the core. This practice creates at least two problems: 1. The assignment of a portion of core facility salaries to the subsidizing federal award, rather than to the cost center, creates an effort-reporting dilemma. The portions of salary charged to the multiple sources of funding do not represent effort. It merely stipulates how the total salary is funded. This could create an inconsistency of treatment (either as a direct charge to an award or to a charge-out center) under cost accounting standards. 2. The removal of the subsidized expenses from the cost center typically reduces the rate to be charged for each unit of service. Hence all users, whether they are eligible for the subsidy or not, benefit from the support from the center or core account. The sponsors of the federal grant understandably expect that the members, rather than all users, would receive a break in pricing these services. Devising a method of charging for the services of core facilities and controlling and managing the rates and. charges in a way that is compliant with the institution's cost principles (2) is emerging as an administrative concern for research institutions. Setting Prices In setting prices for core services, questions arise. First is the matter of federal support for the core. Scientific cores are intended to provide shared resources and facilities for research by a number of investigators. Often a federal sponsor will support particular costs of the core, such as the salary of the core director. This frequently occurs through program project grants and core awards in which the director is expected to act as an advisor to those who use the services of the core, in essence as an investigator rather than as an element of core production. How should the institution take into account the support provided by the federal projects and core awards? Should the support be credited to all core users, or only to those who are cited for support on the federal projects or core awards? …" @default.
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• W1647861626 date "2002-01-01" @default.
• W1647861626 modified "2023-09-27" @default.
• W1647861626 title "Pricing the Services of Scientific Cores. Part I: Charging Subsidized and Unsubsidized Users." @default.
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