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1301 PR.04 Applying Facilities and Administrative Rate to Genomic Array Purchases
June 2, 2017
On May 13, 2010, the National Institutes of Health (NIH) announced a change regarding the recovery of Facility & Administrative (F&A) costs when purchasing genomic arrays. Effectively, the NIH limited F&A cost reimbursement on external purchases of genomic array supplies to the first $75,000 in each grant budget year. Any amount in excess of $75,000 in a given budget year will not be assessed F&A costs. NIH applied this policy prospectively to new competitive awards issued subsequent to the NIH Notice. The Notice does not limit the F&A recovery on the analysis of those kits.
To describe the correct accounting for the purchase of genomic kits and the analysis of those kits, so that Yale may comply with NIH NOT-OD-10-097, yet not unduly increase the negative impact of the F&A recovery limit.
Genomic arrays, genotype arrays, microarrays, or bead arrays purchased for high-throughput Genome Analysis
Analysis of Genomic data after sequencing, whether it is performed by an Internal Service Provider or an external vendor.
When purchasing genomic arrays kits and/or the analysis from external vendors, the following applies:
- Ledger Account (LA) 81018-Supplies-Genomic-Arrays (SC177) must be used for the purchase of the kit. Classification of genomic arrays in this LA will enable OSP to monitor and manually adjust/remove F&A costs as appropriate. (Initial charges will be fully burdened upon purchase.)
- If the external vendor is also conducting the analysis of genomic data LA 81031 – Research Services (SC225) must be used for the analysis portion of the invoice.
Typically, an invoice from the external vendor for both the purchase of the kits and the analysis would be split so that the kits are charged to LA 81018-Supplies-Genomic-Arrays (SC225) and the Analysis is charged to LA 81031 – Research Services (SC225)
Analysis performed internally by a Yale Internal Service Provider should be charged to 81031 – Research Services, or other appropriate LA within Services-Research Expense (beginning with 810XX) in the chart of accounts.