At the SJSU Research Foundation
COST ANALYSIS AND RATE DEVELOPMENT
Cost Allocation and Rate Development (CARD) Consulting Services are now available to
help you successfully navigate complex indirect cost compliance requirements for your
institution’s infrastructure. A newly established program of the San Jose
State University Research Foundation, CARD provides expert and affordable consulting
services to calculate rates for Facilities and Administration (F&A) and fringe
benefits, as well as recharge centers and other areas of cost.
CARD Consulting Services is headed by Executive Director Louis Guin, Ph.D.,
leveraging his 30 years of industry experience in the preparation of indirect cost
proposals and the negotiation of federal rates for universities, medical centers and
other research institutions. His specialized knowledge of best practices in meeting
federal compliance guidelines (OMB Circular A-21; A-110, Cost Accounting Standards,
DS-2, A-133), plus agency terms and conditions, will help you:
- Select indirect cost methodologies optimal for your organization.
- Ensure compliance with changing state & federal regulations.
- Clearly identify your true infrastructure costs.
- Maximize your institution’s cost recovery.
Calculating indirect costs can be a complex, burdensome activity. CARD Consulting
Services makes it easier by conducting rigorous analyses and modeling your cost
recovery options. The results provide an important strategic management tool to
support your research enterprise.
F&A Cost Proposal Services
- Determine which functions qualify as direct versus indirect costs
- Conduct space functional use surveys, utilizing the methods and definitions
established by the federal government
- Establish on- and off-site rates to accurately allocate facility costs
- Differentiate lower cost, off-site activities
- Review cost allocation methods and prepare cost allocation plans
- Identify optimal methodologies to maximize F&A recovery
- Document F&A cost rates, long and short-form
- Prepare disclosure statements and reviews
- Negotiate F&A cost rates with federal agencies, including DHHS and ONR
Core Facilities/Recharge Center Services
- Calculate billing rates for specialized service facilities such as animal
research facilities, service centers, and ship rates
- Develop, implement and review charging methodologies that comply with federal
- Optimize recharge rate structures
- Establish equitable cost allocation processes for operating costs
Fringe Benefit Rate Services
- Maximize fringe benefit cost recovery by identifying optimal methodologies
- Perform fringe benefit rate calculations
Internal Training and Workshops
- Advise administrators, faculty and staff on various cost and rate development
- Provide guidance on cost and space data collection
- Make recommendations for meeting compliance and regulatory requirements
- Provide training on other related topics as requested
With the right indirect rate structures, your organization can:
- Understand the true cost of doing business, resulting in more meaningful
- Maximize reimbursements from government and other agencies for allowable
- Recover the full cost of services when developing recharge activities.