Cross MAU Activity

Some proposed projects involve more than one Major Administrative Unit (MAU).  The University of Alaska has three MAU's:  UAA, UAF and UAS.  An MAU cannot be a subaward in another MAU's proposal. The University of Alaska is considered one organization with a single accounting system and, therefore, does not have an internal subaward mechanism. If one MAU (the prime) writes a proposal which includes activity that will be conducted by one or more of the other UA MAUs (for example, UAS submits a proposal which includes work that will be completed by UAA & UAS), the work completed by UAF, UAA, and UAS IS NOT treated as a subrecipient. UA is one institution. All costs incurred should be included in the prime MAU's proposal budget. It is helpful for the various activities to be clearly identified with each specific MAU. The proposal budget should combine all line items for the MAU's involved with separate MTDC lines for each MAU's F&A Recovery. A separate budget spreadsheet for each MAU and a combined budget should be included to show the breakdown of work and funds requested.

In general, the F&A cost rate for the primary MAU should be used for the whole proposal unless the activity at other locations is material. However, the funding agency may require multiple rates for the proposed project regardless of materiality to the project. Agency guidelines and requirements are the primary consideration in deciding if it is appropriate to use multiple rates. In addition, if the activity at the primary campus is 90% or more of the total project then the activity at other locations is probably not material to the project and doesn't warrant the use of multiple rates.  The Prime MAU should use their F&A rate for the entire proposal.

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