Base Codes are established as a means to exclude different categories of cost so that Facilities & Administrative (F&A) costs are systematically recovered only on the direct cost basis appropriate for each funding mechanism and per sponsor terms. The base code, in combination with an indirect cost recovery rate, is how the research system recovers appropriate indirect costs.
UCSF has dedicated Base Code P for use with California Institute of Regenerative Medicine (CIRM) proposals and awards. This base code historically excluded equipment, tuition and fee remission, the amount of subawards in excess of $25,000, and the total cost of any subaward to another UC. However, CIRM recently made changes to their exclusion policy for indirect cost recovery that were not being captured under our current systematic recovery process. The updated policy added the exclusion of research patient care costs, as well as the total cost of each service contract and consultant agreement in excess of $25,000 annually.
CGA worked with key business partners on campus to identify the best way to address this without adding undue burden on departmental research administrators. The following changes have been made to Base Code P to accommodate these updates into our recovery process.
All costs posted under the following accounts will now be excluded from F&A recovery under Base Code P. Please note the included restrictions when dealing with consultant agreements and service contracts.
- 57820 – Patient care (existing account)
- 55103 - CIRM>$25k consult/svc cont
- This new account is used for CIRM awards only
- When applicable, only use to post all consultant agreements and service contracts charges in excess of $25,000 (annually)
This update was made effective July 15. If you have any questions, please contact [email protected].