Activities in Sponsored Programs Between MAU's/Collaborations
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.
Contact UA Cost Analysis