Changes in Costing Procedures for Animal Research Facilities
The Office of Management and Budget (OMB) and the Department of Health
and Human Services management and budget staff-in consultation with the
National Institutes of Health (NIH)--have taken a significant step
toward equity in charging procedures for laboratory and animal based
research. Heretofore the fees for animal services charged to federal
grants and contracts were to consist of both direct costs and the
allocable share of indirect costs (also know as Facilities and
Administrative [F&A] costs) of the service. The new policy recognizes
that animal research has become more complex and animal facilities are,
in reality, extensions of scientists' research space. The new
methodology will allow a certain portion of the facility (physical
plant) costs of animal research facilities to be included in the
institution's F&A rates. To be included are the facility costs of
procedure rooms, operating and recovery rooms, isolation rooms,
quarantine rooms directly related to research protocols, as well as
rooms that house animals involved in research that are not generally
removed from the facility for conducting research.
Now that these policy changes have been put in place, the Committee on
Revision of the NIH Cost Accounting and Rate Setting Manual for Animal
Research Facilities will complete its work on revision of the Manual.
This Committee, working under the auspices of the Comparative Medicine
Program, National Center for Research Resources, NIH will incorporate
guidance on implementation of the new methodology and other improved
cost accounting procedures in the Manual. The revised Manual is
expected to be released early in 2000. Its release will be announced on
CompMed.
Charles McPherson
Chair, NIH Committee on Animal Cost Manual Revision
|