UTV towards Full Cost Reporting Model

University of Rome Tor Vergata

UTV towards Full Cost Reporting Model

Francesca Dominici:European Research Office

Ljubljana 19-20 November 2009

Università di Roma “Tor Vergata”

3

The University of Rome “Tor Vergata” is located in the South-eastern suburb of Rome

The buildings are located in a 640-hectares campus

A theatre has been restructured by UTV and Local Institutions

Accommodation for about 220 students

On going projects: Investment by the Municipality, new infrastructures (Rectorate, Law and Science Faculty,

Botanic Garden, the City and Museum of Sport)

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it

4

Università degli Studi di Roma “Tor Vergata”

www.uniroma2.it

The University offers six schools:

LawSciencesEngineeringHumanitiesEconomicsMedicine

5


www.uniroma2.it

The University in figures

43.244 Students’ population

1.474 Professors and Researchers (staff)

962 Personnel of the Administration (staff)

61 Undergraduate degree courses (3-years)

55 Graduate degree courses (2-years)

5 One cycle Degrees (Medicines, Dentistry, Building Engineering and Architecture and

Law)

6

UTV towards FULL COST

- In the past EU FPs UTV in Additional Cost- In FP7 no cost models, only Full Cost

Full Cost requires:

ANALYTICAL CALCULATION METHODOLOGY OF ACTUAL INDIRECT COSTS TO BE CERTIFIED BY EC


7

- GRADUAL PROCESS TO FC- UTV HAS OPTED FOR STFR before an analytical calculation methodology of actual indirect costs will be implementedThe methodology implies:the identification of the expenses items with respect to their destination: principle of accrual


8

UTV CRITICAL POINTS with the methodology :

1) Problematic situations arising in using a corporate computerized tool based on financial accounting with consequent difficulties as regards the principle of accrual and in the identification of the expenses with respect of their destination


9


2) the complexity of UTV internal organization: Central Administration/28 Departments

UTV will opt for a simplified method

OR for a more complex method?


10


3) “minor” critical point: difficulty in collecting data from the different administrative offices involved (working group)


11

UTV CRITICAL POINTS with the methodology:

4) the difficulty to identify separately the costs for the research activity excluding those related to teaching and assistance. Excluding also not elegible costs according to EC rules


12

HOW UTV IS PROCEEDING for the identification of a calculation method of OH:

The main reference:Model Grant Agreement Annex VII E:EC requirements for the certification of the calculation methodology


13

Indications reported in Annex VII E of the GA:

-Indirect Costs should include only the costs which provide support to the whole organization;-To exclude costs expressively referred to activity identified as “no research activity”;-To maintain separate common costs as far as possible, otherwise using objective drivers to assign the costs to the different activities;-The total costs shared and assigned should comply with the data registered in the accounting;-To exclude not elegible costs;-If a beneficiary opts for a simplified calculation method of OH it will be possible to identify the percentage of the general research costs for the whole legal entity without identifying different rates for different departments;-Free choice of the drivers.


14

AT NATIONAL LEVEL:ADJUSTMENT OF RULES

ALSO for the Programmes funded by the Ministry of University and Research (MIUR) Introduction of analytical calculation method of general expenses based upon effective/real costs incurred and assigned as pro-rata according to a equal and corrected method duly justified (no more forfait)Law references: Ministry Decree 2 January 2008 MIUR; Ministry Decree n. 593 2000 MIUR; Legislative Decree 297 1999 (support the research and technological development and the mobility of the researchers EC Communication 2006/C 323/01)


15

AT NATIONAL LEVEL:ADJUSTMENT OF RULES

The percentage of indirect costs will be determined by the total Indirect Costs for research and development

activities on the total cost for personnel according to the data registered in the last approved

consolidated financial statement


16

WHAT UTV intends to do:

Identification of a calculation method of the percentage of general expenses of the

whole organization in particular referred to the research activity:

N/DN= all the general expensesD= research staff costs


17


The method followed is based on the financial accounting and possibly also

on the principle of accrual:- consolidated financial statement- Accounting amounts effectively paid- Calculated rate to be updated yearly


18


N: General expenses (no directly connected to a specific research project)- Premises operation (es. security, electricity, maintenance;- organizational operation (es. social charges, rent);- Services (es. postal charges, transport)


WHAT UTV intends to do:D: Research staff costs and other personnel involved to the project

No distinction between research/teaching activities, as impossible, so all the related costs are considered: Careful approach!Permanent and Temporary Staff



Rate: (N/D)%

Not eligible items according to EC rules will be excluded

Main examples: VAT and IRAP!


WHAT UTV is doing:• external auditor recruited by a public procurement for the certification;•Internal Working Group coordinated by our office “Ufficio Ricerca Europea” to collect and elaborate data;


22

International Relations Office

[email protected]

Head

Mobility/PlacementEuropean

Research Office

InteruniversityCooperationAgreements

Fellowships


www.uniroma2.it

23

SCHOOL OF ECONOMICSVia Columbia 2www.economia.uniroma2.it


www.uniroma2.it

24

SCHOOL OF ENGINEERINGVia del Politecnico 1www.ing.uniroma2.it


www.uniroma2.it

25

SCHOOL OF MEDICINE and University Hospital of Tor VergataVia Montpellier 1 www.med.uniroma2.it


www.uniroma2.it

26

SCHOOL OF HUMANITIESVia Columbia 1www.lettere.uniroma2.it


www.uniroma2.it

27

SCHOOL OF SCIENCESVia della Ricerca Scientifica 1www.scienze.uniroma2.it


www.uniroma2.it

28

SCHOOL OF LAWVia Orazio Raimondo 18www.juris.uniroma2.it


www.uniroma2.it

29


www.uniroma2.it

Thanks for the attention!

Francesca Dominici:European Research OfficeTel. 0039 06.72592226fax: 0039.06.7236605e-mail: [email protected]

UTV towards Full Cost Reporting Model

Documents

Transcript of UTV towards Full Cost Reporting Model