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”
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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)
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
The University offers six schools:
Law
Sciences
Engineering
Humanities
Economics
Medicine
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Università degli Studi di Roma “Tor Vergata”
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)
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
-
GRADUAL PROCESS TO FC
UTV HAS OPTED FOR STFR before
an analytical calculation methodology
of actual indirect costs will be
implemented
The methodology implies:
the identification of the expenses items with
respect to their destination: principle of
accrual
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
UTV CRITICAL POINTS with the
methodology :
2) the complexity of UTV internal
organization: Central Administration/28
Departments
UTV will opt for a simplified method
OR for a more complex method?
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
UTV CRITICAL POINTS with the
methodology :
3) “minor” critical point: difficulty in
collecting data from the different
administrative offices involved (working
group)
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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.
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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)
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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/D
N= all the general expenses
D= research staff costs
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
WHAT UTV intends to do:
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
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
WHAT UTV intends to do:
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)
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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
Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
WHAT UTV intends to do:
Rate: (N/D)%
Not eligible items according to EC
rules will be excluded
Main examples: VAT and IRAP!
Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
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;
Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
International Relations Office
[email protected]
Head
Mobility/Placement
European
Research Office
Interuniversity
Cooperation
Agreements
Fellowships
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
SCHOOL OF ECONOMICS
Via Columbia 2
www.economia.uniroma2.it
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
SCHOOL OF ENGINEERING
Via del Politecnico 1
www.ing.uniroma2.it
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
SCHOOL OF MEDICINE and University Hospital of Tor Vergata
Via Montpellier 1
www.med.uniroma2.it
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
SCHOOL OF HUMANITIES
Via Columbia 1
www.lettere.uniroma2.it
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
SCHOOL OF SCIENCES
Via della Ricerca Scientifica 1
www.scienze.uniroma2.it
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
SCHOOL OF LAW
Via Orazio Raimondo 18
www.juris.uniroma2.it
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Università degli Studi di Roma “Tor Vergata”
www.uniroma2.it
Thanks for the attention!
Francesca Dominici:
European Research Office
Tel. 0039 06.72592226
fax: 0039.06.7236605
e-mail: [email protected]
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