Included in the charges of a facility use agreement are all operating costs of the building or space the external customer will be using, as well as the applicable calculated rate for use of any equipment. The F&A rate that is appropriate to the activity must be included in these agreements, typically the OSA rate.
Customers external to the university use Technical Testing Agreements (TTA) and Facility Use Agreements (FUA). An FUA is the appropriate contractual vehicle when an external customer employee is physically present and making use of University of Illinois-owned facilities (space) or a specialized piece of equipment. A TTA is utilized when the external customer is requesting a test be completed by University of Illinois staff on their behalf. In both cases, any test results are proprietary to the external customer.
A grant-based affiliation funded agreement is administered in a Ledger 5 (Grant) Fund. The administration of grant-based affiliation funding must comply with all applicable federal administrative requirements, awarding agency regulations, and university policy.
SPA Award Managment generates and submits invoices for grant-based affiliations. Invoice schedules and amounts must follow the terms of the related affiliation agreement.
Allowability of a warranty will be determined on a case-by-case basis. Equipment warranties on a sponsored project may be allowable if the pieces of equipment were purchased on the same project, the equipment is specifically mentioned in the scope of work and budget/budget justification, and/or other documentation can support the essential nature of the equipment for the project. Allocability should be determined in a manner appropriate for the relative benefit to the project (i.e., usage) and prorated to coincide with the award period.
A computing device is a supply if the acquisition cost is less than the lesser of the capitalization level established by the non-Federal entity for financial statement purposes or $5,000, regardless of the length of it's useful life. The device is not considered equipment for Federal purposes; however, per University policy, the laptop is a controlled item that should be coded as an expense in the 127* account code range and recorded in Banner Fixed Asset for appropriate inventory tracking.