COST ACCOUNTING THE TEXAS A&M UNIVERSITY SYSTEM STANDARDS BOARD DISCLOSURE STATEMENT ... · 2017-01-09 · the texas a&m university system cost accounting standards board disclosure

THE TEXAS A&M UNIVERSITY SYSTEM

COST ACCOUNTINGSTANDARDS BOARD

DISCLOSURE STATEMENT

(CASB DS-2)

Effective Date: September 1, 1997Revised: Match 1, 2004

Second Revision: June 1, 2008Third Revision August 31, 2016

COST ACCOUNTING STANDARDS BOARD

DISCLOSURE STATEMENT INDEX

REOUED BY PUBLIC LAW 1OO679 (FORM APPROVED 0MB NUMBER

PflQO

GENERAL INSTRUCTIONS (I)

COVER SHEET AND CERTIFICATION C-i

PART I - General Information I-i

PART II - Direct Costs 11-1

PART III - Indirect Cost Ill-I

PART IV - Depreciation and Use Allowances V-i

PART V - Other Costs and Credits V-i

PART VI - Deferred Compensation and Insurance Costs VI-1

PART VII- Central system or Group Expenses Vu-i

FORM CASB DS-2 (REV 1O/9z1)

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT

REQUIRED BY PUBLIC LAW 100-679 GENERAL INSTRUCTIONSEDUCATIONAL INSTITUTIONS

1. This Disclosure Statement has been designed to meet therequirements of Public Law 100-679. antI persons completing it are to describethe educational institution and its cost accounting practices. For completeregulations, instructions and timing requirements concerning submission of theDisclosure Statement, refer to Section 9903.202 of Chapter 99 of Title 48 CFR (48CFR 9903).

2. Part I of the Statement provides general information concerning eachreporting unit (e.g., segments, bLisiness units, and central system or group(intermediate administration offices). Parts II through VI pertain to the types ofcosts generally incurred by the segment or business unit directly performingunder Federally sponsored agreements (e.g., contracts, grants and cooperativeagreements). Part VII pertains to the types of costs that are generally incurred bya central or group office and are allocated to one or more segments performingunder Federally sponsored agreements.

3. Each segment or business unit required to disclose its costaccoLinting practices should complete the Cover Sheet, the Certification, andParts I through VI.

4. Each central or group office required to disclose its cost accountingpractices for measuring, assigning and allocating its costs to segmentsperforming tinder Federally sponsored agreements should complete the CoverSheet, the Certification, Part I and Part VII of the Disclosure Statement. Where acentral or group office incurs the types of cost covered by Parts IV, V and VI andthe cost amounts allocated to segnients performing under Federally sponsoredagreements are material, such office(s) should complete Parts IV, V, or Vt for suchmaterial elements of cost. While a central or group office may have more than onereporting unit submitting Disclosure Statements, only one Statement needs to besubmitted to cover the central or group office operations.

5. The Statement must be signed by an authorized signatory of thereporting unit.

6. The Disclosure Statement should be answered by marking theappropriate line or inserting the applicable letter code which describes thesegment’s (reporting unit’s) cost accounting practices.

7. A number of questions in this Statement may need narrative answersrequiring more space than is provided. In such instances, the reporting unitshould use the attached continuation sheet provided. The continuation sheetmay be reproduced locally as needed. The number of the question involvedshould be indicated and the same coding required to answer the questions in theStatement should be used in presenting the answer on the continuation sheet.Continuation sheets should be inserted at the end of the pertinent Part oi theStatement. On each continuation sheet, the reporting unit should enter the nextsequential page number for that Part and, on the last continuation sheet used,the words “End of Part” should be inserted after the last entry

FORM CASB DS-2 (REV 10/94) (I)

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT

REQUIRED BY PUBLIC LAW 100-679 GENERAL INSTRUCTIONS

EDUCATIONAL INSTITUTIONS

8. Where the cost accounting practice being disclosed is clearly set torth in

the institution’s existing written accounting policies anti procedures. such

documents may be cited on a continuation sheet and incorporated by reference.

In such cases, the reporting unit should provide the date of issuance and effective

date for each accounting policy and/or procedures document cited. Alternatively,

copies of the relevant parts of such documents may be attached as appendices to

the pertinent Disclosure Statement Part. Such continuation

sheets anti appendices should be labeled and cross-referenced wth the

applicable Disclosure Statement item number. Any supplementary comments

needed to fully describe the cost accounting practice being disclosed should

also he provided.9. Disclosure Statements must be amended when disclosed practices are

changed to comply with a new CAS or when practices are changed with or

without agreement of the Government (Also see 48 CFR 9903.202-3).

10. Amendments shall be submitted to the same offices to which

submission would have to be made were an original DisclosLire Statement being

filed.11. Each amendment should be accompanied by an amended cover sheet

(indicating revision number and effective date of the change) and a signed

certification. For all resubmissions, on each page. insert “Revision Number

and Effective Date

_____“in

the Item Description block: and, insert

“Revised” under each Item Number amended. Resubmitted Disclosure

Statements must be accompanied by similar notations identifying the items

which have been changed.

FORM CASB DS-2 (REV 10/94) (ii)

COST ACCOUNTING STANDARDS BOARD THE TEXAS A&M UNIVERSITY SYSTEM

DISCLOSURE STATEMENT (TAMUS)

REQUIRED BY PUBLIC LAW 100-679 COVER SHEET AND CERTIFICATION

______EDUCATIONAL

INSTITUTIONS

(a) Name Texas A&M University System *

(b) Street Adclress Office of Budgets and Accounting301 Tarrow Street, 3 Floor

(c) City, State and ZIP Code College Station. TX 77840-7896

0.2Reporting Unit is: (Mark one.)

A.

_____

Independently Administered Public InstitutionB.

_____

Independently Administered Nonprofit InstitutionC. X Administered as Part of a Public SystemD.

______

Administered as Part of a Nonprofit SystemE.

_____

Other (Specify)

_____________________________________

0.3Official to Contact Concerning this Statement:

(a) Name and TitleMs. Teresa Bass, Comptroller

(b) Phone Number (include area code and extension)(979) 458-6080

0.4Statement Type and Effective Date:

A. (Mark type of sLibmission. If a revision, enter number)

Original StatementX Amended Statement: Revision No. 3

B. Effective Date of this Statement: (Specify) August 31. 2016

Statement Submitted To (Provide office name, location and telephonenumber, include area code and extension):

A. Cognizant Federal Agency: C 0 St A II 0 c a t i 0 n S e iv I ce S

Depariment ofi-lealib and 1-luman Ser ices130 ‘cun St. — Room 732D:iHas, TX 75202 (214)767-36(X)

B. Cognizant Federal Auditor: t)ft’iee of ihe Inspecjl

* See next page

l)enartinen( of I Iealih and I tuman ServicesI 10(1 (oinmeice. RM 4.\5Dallas. 742(214) 767-8414

0.1 Educational Institution

(a)(b)

0.5

FORM CASB DS-2 (REV 10/94) C-i

cosIAccouNIRDtTHE TEXAS A&M UNIVERSITY SYSTEM

DISCLOSURE STATEMENT (TAMUS)

REQUIRED BY PUBLIC LAW 100-679 COVER SHEETAND CERTIFICATION

EDUCATIONALINSTIIUT!ONS

________________________

CERTIFICATION

I certify that to the best of my knowledge and beIie this

Statement, as amended in the case of a Revision, is the complete and accurate

disclosure as of the date of certification shown below by the above-named

organization of its cost accounting practices, as required by the Disclosure

Regulations (48 CFR 9903.202) of the Cost Accounting Standards Board Linder

41 U.S.C.422. 7’)Date of

Jo’n (Print or Type Name)

Executive Director. Budaets and Accountro

(Title)

THE PENALJY FOR MAKING A FALSE STATEMENT IN THIS DISCLOSURE

5 PRESCRIBED IN

18 U.S.C 1001

FORM CASB DS-2 (REV 10/94) C- 2

* Ilie I exas •\&M Research Fotindal ion ( L\ i RI:) and ele\ en membet-s ol TheI exas :\& \I t JIlI\ ersilv S\stem (TAMI. 5) are eo ered in this Disehsure Statement.‘[he nieinhers are as h110\vs:

S’ stem Administrative and General Oftices ( SAGO)Texas A&M tIniversit\ (TAMU)Texas A&M University at Gals estun (TAAIU(i

1 exas AM 1 IU\ ersit\ I lealih Science Center (TAMHS(’)‘I exas A&M Ai,riLife ReseatehTexas A&M AgriLife Extension Ser\ iceTexas A&M Enuineeriiiu Experiment StationTexas A&M Eimineeriim Extension Ser\ icetexas A&M lorest Servicetexas r\&M transportation Institute‘texas A&M Veterinar Medical Diarnostie Lahorator

These memhers and the Texas A&M Research Foundation receive the preponderance otFederally sponsored agreements suhjeet to OtvtB (ode ot Federal Regulations, Part 200awarded to 1 AMI. 5. and are covered by the TAMLS facilities and atlministratie (E&Acost pi-oposal . See Part V LI of this Di selostire Statement br additional iii lormat iou on theoverall i’exas A&M University System.

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART 1 - GENERAL INFORMATION

REQUIRED BY PUBLIC LAW 100-679 THE TEXAS A&M UNIVERSITY SYSTEM

EDUCATIONAL INSTITUTIONS (TAMUS)

ItemNo. Item Description

Pact I1 .1 .0 Description of Your Cost Accounting System for recording expenses charged to

Federally sponsored agreements (e.g.. contracts. grants and cooperative

agreements) (Mark the appropriate line(s) and if more than one is marked.

explain on a continuation sheet.)

A.

_____

Accrual

B. X Modified Accrual Basis 1 /

C.

_____

Cash Basis

_____

Other 1/

1.2.0Integration of Cost Accounting with Financial Accounting. The cost accounting

system is: (Mark one. If B or C is marked, describe on a continuation sheet the

costs which are accumulated on memorandum records.)

A. —— Integrated with financial accounting records (Subsdary costaccounts are all controlled by general ledger control accounts.)

B.

_____

Not integrated with financial accounting records (Cost data areaccumulated on memorandum records.)

C. X Combination of A and B

1 .3.0 Unallowable Costs. Costs that are not reimbursable as allowable costs under

the terms and conditions of Federally sponsored agreements are: (Mark one)

A. X Specifically identified and recorded sepacatey n the formalfinancial accoLinting records. .1/

B.

_____

Identified in separat&y maintained accounting records orwork papers. 1!

C.

_____

Identifiable through use of less formai accounting techniques Thatpermit audit verification. !

Combination of A, B or C 1/

E. Determinable by other means.

J1 Describe on a Continuation Sheet.

FORM CASB DS-2 (REV 10/94) I - 1

COST ACCOUNTING STANDARDS BOARD IDISCLOSURE STATEMENT PART 1 - GENERAL INFORMATION

REQUIRED BY PUBLIC LAW 100-679 THE TEXAS A&M UNIVERSITY SYSTEMEDUCATIONAL INSTITUTIONS (TAMUS)

Ite nNo. Item Descrption

1.3.1 Treatment of Unallowable Costs (Explali on a continuation sheet howunallowable costs and directly associated costs are treated in each allocationbase and indirect expense pool. e.g., when allocating costs to a major fcinctionor activity, when determining indirect cost rates: or, when a central office orgroup office allocates costs to a segment.)

1 .4.0 Cont Accountin Period: 9/1 - 8/31 (Specify the twelve monthperiod used for the accumulation and reporting of costs under Federallysponsored agreements. e.g.. 7/1 to 6/30. If the cost accounting period is otherthan the institutions fiscal year used for financial accounting and reportingpurposes, explain circumstances on a continuation sheet.)

1 .5.0 State Laws or Regulations. Identify on a continuation sheet any State laws orregulations which influence the institutions cost accounting practices, e.g.,State administered pension plans, and any applicable statutory limitations orspecial agreements on allowance of costs.

1/ Describe on a Continuation Sheet.

FORM CASB DS-2 (REV 10/94) I - 2

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I .1 .t I t)cscript ion of ( ost Account iou S stem

I)nccl costs arc charcd to sponsored aeieemcnls on a cash basis. Maleriat year end

expenses are estimated and accrued tor Ihe annual flnancial report but estimated accruals

are not chared In sponsors. (harues are based oii actual cxpendilures.

Indirect costs aic based on the amounts reported in Ilie annual linanciji report. v hich

includes normal year end accruals tbr salaries. waves, accouiils paable. etc.

[ORM CASB I)S-2 (RNV 11)94) 1 -3

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I .2(1 1 t1tCLH’tti(Th .1 ( ‘ost ,\eeount ini with Financial Accounting.(Rex ised)

l)irect costs elnused Ill sponsored ureenients are tul1’ ii’ite!n’atecl in the [ontia] fiincialaccount ii i s t em.

Costs included in [aci lilies and admiiiistrarve t F&\ ) cost pools arc based on costiiturniat iou as repl.)rted in the lNriual accounting system. I-1owc er. adjustmen1s .ind

rcclassul)eations arc made to clistrihute the ilfllnnatiou in the tínaneial staleim’nts until thucost pools required hy (‘ode oF Federal Regulations. Part 200. Also. as indicated in 3.1 .0,interest and sonic ot the costs iii I he enci’al administration and icncral expense pool andthe departmental adininistratio,i pool are nol aecuimulaled 1w the !onnal accounting system.

1 luesc costs are accumulated I hroueh cost tindiuie techniques or other ealculal ions.‘[he al local ion ul’ I idu reel costs and the devctopulL’nt of F&A cost rates are also derivedoutside the flwmal huancual account mc system.

FOR\1 CASB DS-2 (REV N) 94) 1-4

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UiiUm able CONIS must be cliaiecl to specific cx ensc oh eel codes in the account n

sxsleii. Ihe costs recorded in these expense object cdes LWC C\cluded flom direct costs

eIiaied tO sponsored Ligrecillents Allaccounts assigned to tinal lowed pur)ses (i.e.,

aluinin relations md enTertainment t are idenlitieci b\ the iccouiitiim system. Both specitic

expense object codes li una lowable costs and acco iitsissigned to uiial !o able purposes

are excluded 1mm l& A cost pools al located to sponsored agreements.

All lAM US members co cred 1w this I )S—2 Prt ru some post pa ineni reViews to

enstne alIo abiliiv of costs and or yearly reviews to ensure tii)allowable cosis ire nol

charged to sponsored agreements.

1.3(1 nallovable ( osis.

Fc:)RM CASB DS-2 (RI-V 1094) [- 5

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1.3.1 treatineni uI t ‘i illowahic ( osi.

nal low able cosis arc excluded b mi chares lo Federally sp nsmwer agreements. 1)ireci Iv.‘oeiaIeil costs of tiii;illoueil activilies as dclined in L\S 5t)5 will also ac cxcTtidcd lroni

cliarues to I ederal lv spi miis rcd anreemeni s.

As ieqtiiied by ( \S 505. where unallowable costs would normally be part of a regular F&:\cosi allocation base. illc\ vill eiiiiiiii iii ihe base. liii will he accomplished b rcclass:R’inounallowable costs as ‘‘(ii her Iiisi ii Liii )ilaI Activities” and allocaiini., l&A costs to theseaelivities as par ot the normal l’c\ cosi allocation process. l’he eI,issilication of tiiiail(’waheaLlivilies as ( )tlicr Iiisiituiional Acii\ lies is required by seclion A. I .cl. :\ppendix ItI. of( ide ot’ I ederal Rcuulations. Par 20t). lAM US will treat all unallowable costs mu thismanner it the umial towable costs are lie lvpes ol costs thai would be included in the Mouthedtotal Direct Cost (M 11 )C) base specihed in sect on C.2, Appendix Ill, of Code of t”ederaRenultn ions. Part 2(11) An exception to ibis treatment w ill he imade ii ir cost O\ cirtms andother unallowable direel cosis of sponsored agreements. These ci) is will remain in thedireci eosl I)iisC ol lie sponsoretl pr0ccts if they are the types ot costs that would be meludedin the M II X base required by Code of Fedcml Ref ulations. Part 20t).

F)R\l CASI3 DS-2 t Rt\’ It)94) I - 6

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[Ott At tONAl. I\SII ti IONS (1\\Ii 5)

Iteiii I a_in d_—vripi ionRevision Nuinher 3

ikCiI\ Dale: Awust 31. Dl6

I .).0 State I OWS 01 Regulations.tRc sed)

ilic texas :\&Vl Uiiixcrsilv S slew (TAI\IUS) is composed ol even nni ersitics,

eihl slate aeneies. anti a ctimprehensi ye hea hh science center. 1 he State of texas

appropriates hinds to IA M US (or edtieat ion, research. ptibl ic service, and extension work

iii the broad tilds of aericulture and enuincerinr. the 0 nancia records o (lAM I,; S reflect

compliance with applicable state statutes and rewlations. 1 he ( enet’al Appropriations

Act, \ ernuns CR ii Statutes Annotated. I lie I exas (jt)\ ernnient code, the le.xas

hducation t ode. the texas (Onstituti()il. and the Texas ( ‘&unptroller of Public Account’s

nil itis titdelines ii I ahlCtl our cost accouiutnu lnlet ices. mcIudin the equipment

capitalization threshold Adthtionallv. (lie siututicant accoutitinri polices hollowed by all

men]bers of lAM US are in substantial coniornutv x ith the I- inancial .\ceount i n and

Reporting Manual for Higher Ldtication published by the National Association of ( ‘oflege

and I Jiiiversitv l3usiness ( )hfieers (NAC(J13( )) and ( ASH Statemenls.

[he Texas A& M Research toundat ion (TAMRF ) was ony.anized by ani opemtes

exclLisi clv lbr the benefit o ITAMUS members. It is a nonprofit. 501(e) 3 orantation

eliarered under the laws of the State of texas. As an independent Otni—proit I ecipotat OIL

\M Rl has no kno ledne of state la s or reut[ahions that materially atThct ‘tA\ I RI cost

account iIl[ praci ces.

— ENf)f)F PAR F

H)RM CASI3 1)5-2 (REV 1094) 1- 7

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART II - DIRECT COSTS

REQUIRED BY PUBLIC LAW 100-679 f THE TEXAS A&M UNIVERSITY SYSTEM -

EDUCATIONAL INSTITUTIONS (TAMUS)tern

—

No. Item Description

________________________

Instructions for Part II

Institutions should disclose ‘vhdl costs are, or will be, charged directly toFederally sponsoted agreements or similar cost objectives as Direct Costs. It is expectedthat the disclosed cost accounting practices (as defined at 48 CFR 9903.302-i) forclassifying costs either as direct costs or indirect costs will be consistently applied to allcosts incurred by the reporting unit.

2.1.0 Crftnria for Detnrmin(Hpw Cods arc Char ed to Fedenl SonsorndAnnients orSimilnj.çtObpctivos. (For all major categories of cost under each major function oractivity such as, instruction, organized research, other sponsored activities and otherinstitutional activities, describe on a continuation sheet, your criter,a for determinng whencosts incLirred for the same purpose, in like circumstances, are treated either as directcosts only or as indirect costs only with respect to final cost objectives. Particularemphasis should be placed on items of cost that may be treated as either direct or indirectcosts (e.g., Supplies, Materials, Salaries and Wages, Fringe Benefits, etc.) depending uponthe purpose of the activity involved Separate explanations on thecriteria governing each direct cost category identified in this Part II are required. Also, listand explain if there are any deviations from the specified cnteria

9All materials and supplies directly identified with

Federally sponsored agreements or similar cost objectives. (Describe on a continuationsheet the principal classes of materials which are charged as direct materials andsupplies.)

Method of ChnrQi.g Dtrnct Mntririals and Sulins. (tvlark the appropriate line(s) and if2.3.0 more than one is marked, explain on a continuation sheet.)

Direct Purchases for Projects are Charged to Projects at:I 2.3.1 A. Actual Invoiced Costs

B. X Actual Invoiced Costs Net of Discounts TakenY. Other(s) 1/

Z. Not Applicable

2.3.2 Inventory Requisitions from Central or Common, Institution-owned Inventory. (Identifythe inventory valuation method used to charge projects).A. First In, First OutB. — Last In, First OutC. X Average Costs jID. Predetermined Costs 1/Y.

______

Other(s) 1/Z. Not Applicable

jescribe on a Continuation Sheet.

FORM CASB DS-2 (REV ‘10/94) II - 1

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART II - DIRECT COSTS

REQUIRED BY PUBLIC LAW 100-679 TEXASA&MUNIVERSIYSYSTEMEDUCATIONAL INSTITUTIONS (TAMCJS)

ItemNo Item Description

2 4.0 Description of Drncl Personal Services. All personal ser’ices directly identified

with Federally sponsored agreements or similar cost objectives (Describe on a

continuation sheet the personal services compensation costs. including

applicable fringe benefits costs, if any, within each major institutional function or

activity that are charged as direct personal services.)

2.5.0 Method ot Chargin Direct Salaries and Wages. (Mark the appropriate line(s) for

each Direct Personal Services Category to identify the method(s) used to charge

direct salary and wage costs to Federally sponsored agreements or similar cost

objectives. If more than one line is marked in a column. fully describe on a

continuation sheet, the applicable methods used.)

Direct Personal Services CateQorvFaculty ft Students Other 1/(1) (2) (3) (4)

A. Payroll Distribution Method

______

X X

(Individual time card/actualhours and rates)

B. Plan-Confirmation (Budgeted.planned or assigned workactivity, updated to reflectsignificant changes)

C. After-the-fact Activity Records X X X

(Percent Distribution ofemployee activity)

D. Multiple Confirmation Records(Employee Reports preparedeach academic term, toaccount for employee sactivities direct and indirectcharges are certified separately.)

Y. Other(s) 1/


FORM CASB DS-2 (REV 10/94) II -2

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART II - DIREC F COSTS



2.5.1 Salary and Wage Cost Distribution Systems.

Within each major function ot activity, are the methods marked in Item 2.5.0 usedby all employees compensated by the reporting unit? (If “NO, describe on acontinuation sheet, the types of employees not included and describe themethods used to identify and distribute their salary and wage costs to direct andindirect cost objectives.)

X YesNo

Salary and Wage Cost Accumulation System.(Within each major function or activity, describe, on a continuation sheet, thespecific accounting records or memorandum records used to accumulate andrecord the share of the total salary and wage costs attributable to eachemployees direct (Federally sponsored projects, non-sponsored projects orsimilar cost objectives) and indirect activities. Indicate how the salary and wagecost distributions are reconciled with the payroll data recorded in the institutionsfinancial accounting records.)

Descnution of Direct Frrnn Benefits- All fringe benefits that areattributable to direct saaries and wages and are charged drectly to Federallysponsored agreements or similar cost objectives. (Describe on a continuationsheet i!i of the different types of fringe benefits which are classified and chargedas direct costs, e.g., actual or accrued costs of vacation, holidays, sick leave,sabbatical leave, premium pay. socal security, pension plans, post-retirementbenefits other than pensions, health insurance, training, tciition, tuitionremission, etc.)

Method of Charging Direct Frnge Benefits. (Describe on a continuation sheet,how each type of fringe benefit cost identified in tem 2.6.0. is measured,assigned and allocated (for definitions, See 9903.302-1); first, to the majorfunctions (e.g., instruction, research); and, then to individual projects or directcost objectives within each function.)

Description of Other Dimc Costs. All other items of cost directly identified withFederally sponsored agreement3 or similar cost objectives. (List on acontinuation sheet the principal classes of other costs which are chargeddirectly, e.g., travel, consultants, services, subgrants, subcontracts, malpracticeinsurance, etc.)

2.5.2

26.0

2.6.1

2.7.0

FORM CASB DS-2 (REV 10/94) II - 3

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART Il-DIRECT COSTS


_____


ItemNo. Itcm Description

28.0 Cost Tmnsfers. When Federally sponsored agreements or similar cost objectives

are crechted for cost transfers to other projects grants or contracts, is the credit

amount for direct personal services, materials, other direct charges and applicable

indirect costs always based on the same amount(s) or rate(s) (e.g., direct labor

rate, indirect costs) originally used to charge or allocate costs to the project

(Consider transactions where the original charge and the credit occur in different

cost accounting periods). (Mark one, 1 “No”, explain on a continuation sheet how

the credit differs from original charge.)

X YesNo

2.9.0 Interorcianizational Transfers. This item is directed only to those materials,

supplies and services which are, or will be transferred to you from other

segments of the educational institution. (Mark the appropriate line(s) in each

column to indicate the basis used by you as transferee to charge the cost or price

of interorganizational transfers or materials, supplies, and services to Federally

sponsored agreements or similar cost objectives. If more than one line is marked

in a column, explain on a continuation sheet.)

Mnnr n Suoolies Services(1) (2) (3)_

A. At full cost excludng indirect

_______ _______ _______

costs attributaole to group orcentrai office expenses.

B. At full costs including indirectcosts attributabe to group orcentral office expenses.

C. At established cataiog or marketpr;ce or prices based on adequatecompetition.

Y. Other(s) / X X X

Z. Intecorganizatonal transfers arenot applicable

1/ Describe on a Continuation Sheet

FORM CASB DS-2 (REV 1 0/9) H - 4

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Amul 31, 2(1 I it

2.1 .(.) (‘ritetia flr I )etcriu ii ng L low Costs Are (‘harged lo Federally SpoiisorcclAwcciucnt Or Sitiiilar (ost ( )blc.cti\ t’5.

lAM US follows the pro iS1(ifls of S1ihl)irt I iii (ode of Ie(leiil Regulations. Part 20() indclcTiuiiHin the treatment of COsts as dneet or indirect (F&A). (‘osts that can he identitiedspecifically a particular sponsored proiect, an instrticiioiiiil actiitv. or aiiy otherinstiwttonal activity. or that can he directly assiened to such iicii\ tics relatively caal\ itha hih decree of accuracy are treated as direct costs. Costs that ne nictnTed 11)1 common orUnit ohieet n es and, thereftwe. cannot he ident i lied reach ly and specifically with a particular

spoiisiwctl aeiccmcill. instructional acIiitv. oi any other nistitcitional activity are treatedas I&.\ costs. lMUS’ I’&A costs are consistent with the definitions of specific 11&A costcatecories in section I’ of Code oflcdeiaI Reculations. Part 2(R).

lAMUS also ftlows the cuidelines in section 200.413 of (‘ode of Federal Rewhi! ions. Part200 which speeiIi the iuwmal treatment of certain costs commonly incurred by academicdepartments and organited iesearch units.

Ever’ efirt is macic to elassi Iv costs mc nncd fbr the same purpose, in like circumstances.consistently as either direct or IcA costs. Sect ion 7 of System Reutilation 15.01 .01 . CostSharine. of Sponsored Agreements speci ticaliv addresses this isscie to help accompbsf thisohjcctic.

Within academic departments mid oreanizeci rcscaich units, major cost catecones are treated ashallow’s:

• Salaries and frmnce benefits of fbculty. professional staff (e.g.. research associates).technicians, and students associated with effort on research prc eels, instructionalactivities and other chrect cost ohjecth es, are treated as direct costs. Tuition remissionspro\ tded to graduate students tbr work on research projects and teaching acd lies is alsotreated as a aireet cost. Salaries and f’nnce beneflts of faculty and protc:ona staffassociated with admniisnatie aeiiities are treated as I-&A costs.

• Salaries and frince henelit of administrative and clerical stall’ are normaik treated asF&A costs. as required by section 200.413 oi Code of Federai Regulations. Part 2tItt.l-Iowever, in iccorchmncc with supplcinentar uichince on ibis subject issued by theFederal Office of Management and Budgets COMB). these costs arc treated as dirc:ecosis when the nature of the work performed under a particular project req uires anexlensi\ e amoutit of administrative or clerical support and the costs meet the generalcriteria lbr direct chargmn in the 0MB Uni harm Guidance (i.e.. Can bc identified

with time project). These situations are couscIered ‘unlike circumstances’under CAS 502. FAMUS has established specific policies on this subject in section 7of 5’ stem ReguLitioim 150 .01 which parallel the supplementary 0MB guidance.

FORNI CASB 1)5-2 (REV 10 0-) Il -5

( US ACt 1)1 i\ I INC S I ANt) \RI)S Ii I \Vl)

1)15(1 (151 RI SI VII\ILN I(UN lINt \H(i\ Silt [I

Riot IRI VI) in PtFOLIC l\W tnu_671 j j\\5 \,,C\t (‘!\ I J ‘ SYSIi=\t

I 1)1 ( I It )N,\l. IN- I 11 It ‘S

lirni V

Itetii ILsIij5 un

2.1 .1) f riteria for I )eteimininu How Costs Are Chained To lederally Sponsored

\ur’’ni’nl or Sirn lar (ost Ohecti es ( Coni limed).

• I he ehaines br laboraintv supplies (en., cllenuels. niasswate. etc.). in •trucnila

supplies, mu miils, aninial care and other specialized services. travel contractual ser ices.

lonu diNtal ice telephone loll charges and I he other Items. enumei ated in DS—2 ansu ers

22.1) and 2.7.( I. ident, hible to research, instruct on, or other direct cost objeeti\ es are

treated as direct costs.

• Special repair and maintenance reqtiests in olving internal auildmg operations aitcl

edlttipmenl u hich are ideiitihable to research projects, nsIrtictotial acti ilies or other

dircel cost objectives. aix’ treated as direct costs based on a work order system. Rent and

thertiici Jit costs oi ott—campus facilities nsed to conduct research or other direct cost

objectives are also treated as chreci ci st.

• The costs of otilce supplies, postage, local (basic) telephone costs, and memberships are

trealed as 1\ cosls. except under the conditions specitied in section 7 of TAM I S

S\ stem Regulation 15.1.11 .1)1, which JAIUS considers unlike circutustances’ under

C\S 502.

‘\s indicated abo e. T’\M pc’ nenuits direct charues ihr admi nisimib e and clerical

salaries, of ice supplies. postage kic1l telephone expenses, and memberships oni under

exceptional encuiusLnces consistent with the 0 M B U iii t’o r m (1 ui dance and

supplemental ucnclanee issued by 0\IB. In impleinentin these policies. TAMUS relies on the

jndgntem of principal tnvcstgatorS and Other i’esponsihie officials todetermine whether these

circumstances exist tor a narticular precI. and rctttires that proposed direci charnes liar these

costs be hilly usiitied to spoilsoring agencies in grant appi icLitic)ilS and contract proposals. If

I he spoiisorii ai.tencv accents I he cost as part of the dii-eci proposa. ‘t;d’ci t .e.. does nut

icahlv disapprove the item in die award or other notticaf ion to the mcmcier of T\\IUS

1 lien the member of TAMUS will consider the cost an aPPropriate dircef ccst ot the project

‘olw ersely. if tile sponsoring agency specifically disapproves the cost. the i’AM[S member

ill reh in the sponsurin agency’s judgment that I ic cost did not meet the criteria liar direct

charrtmg and xviii treat the ccist as an F& \ cost, unless crcwusrance. arise at a later date ihat

.1 tist jfi direct cliarninu ot the costs.

To assure consistent treitment ot costs bct ccii sponsored tigreefuenis and non—sponsored

icn\ ii ies. ‘Direci Charge I :clutvaients ( DUL’s) are used to assign an appropriate amount of

departmental neneral fund expenses directly to insiruc ion and 01 liei’ non—sponsored direct cost

objectives. DUE’s are mathematical formulas which estimate the portion of general fund

expenses that shoukl be assgned drcct iv to non—stonsorcu acIi\ ittes, and the portIon that

should be included in the l)cpartmemal Administration F&.\ cost pooi. (See ctescnpuol’ oftlie

accumulation ot l)epar[mental ;\dmiiiistration expenseS in :uisu cr3.1 .0.). the use of

lORM (ASB 1)5-2 (RI\ 10)4) II -ô

(t)SI \C((M NIIN(i XI •\NI)ARI)S I30\RDDIS(IOSI.Rl SIAII MINI (()NHNI\II()N SULF I

RIUL RI J)t3 II HI If I \\\ II)t)6 H \AS \M I \I\tRXH X’XIIMI1](\II()N;\1, INSFI It’ IONS

ItduI t_I11 Itj-I It ‘flNo.

2.1 .0 ( ‘i tei’ia 1u I )eterm ni i I low ( osts Are ( ‘haried To Iedera1Jv Sponsored

,\rc’cmcnt or imi tar Cost ( )b Jcct i\es ( (‘onti nued ).

[X.l:’s is a long established accountin convention at academic institutions thai is dcsn.medto help achieve cOflSisIeilt treatment ot costs as teqLilred b (‘ode ol Federal Retuilitions, Pail2)))) and CAS 51)2. and at the ame inie reconh/c I he cnerall’ accepted iccotinI in practicesot the institutions.

lAWN! (‘..\SB [)S-2 (RI:V 1094) 11 - 7

t OS I \t C 01 N Nt Si \Ni).\RI)S Btl\Ri)

1)15(1 ()Si RI SI \ii \ll Ni

_____________________

RI tji IRI I) BY ii Bi it I \\\ iti-() lilt YIN \S A\l t NIV[ RSIYV SN S 1151

1:1)1 ( \ liON NI INS it INN I ANti st

IcII1-

tciii cIet’i’tpI un

2.2.() I)eseript ion of l)ireet Materiuls.

Hiepritieptiother cli reel cost oh1 cci \ t.s joel ude:

Reseitich supplies ( c.., bc-iket’ and iLsL, batteries. askes. eflY\ mes

lon—eap1iiized nedieai. seh.niific. and I I’nlritoI’\ et]uLpInenl (ciucals

iii Sc5

Piri s ir flinch ticry and ccIipIl1ei ii

liri. itiieh. itIlfI iturserv StIf)pIle.S

( t)fllptlici’ sri -. and stipples

( ulflputer soil wareUtiliiies

23.2 n\ enlor hom ( ‘eflhi’ul or Common. instilul ion—O\\ncd ln\-cntorv

HR lilVefliorN ea)u 1101) method used is the a\-earc—cosC mci md. A erne—cost is

c017)pClted b\ c:\ the loini cost ui the inventory available h the total umls. ‘1 his ,i\ c

a weiRllIccI—a\ erae unit cost that isar’pJ icci to the units n he end hit: inventor. ‘he

uvcriitie—cost iuciliod tends tO Ie ci out the ci lects of cosi increases and decreases because

the cost Ihi’ I!ie endint in entcwv calculated under die nd hod is ii ucuced by all he prices

pad doom the year and 1w the hec nnin iu cJflor\ puce.

IORM CASB DS2 (REV 10 94) 11 - 8

)SI \((()I NlING SF \NI)AR I)S R( \IU 31)15(1 (351 RI sI’\n\H \i (\Il\1\HUN Sill I I

RI ç)L IRL I) BY PIBI I(’ 1.A\\ Il)()—t7) TIlE uN \S A&\l I NJ\ [RSII ‘ 5 SIii ( VI I( )N\[ \Sl I It It )\S A\1I :5)

ItiiiN I icli LI.SLfij)) IC Cli

1.1(1 Description of 1)ireet l.’rsonnel Ser ices.

PcrsLiiincl ser\ ices clian’ed d I ccliv In spoilsl ired research aiemcnts me) ode Ihe salaryand i ialcd henefts tor I he tollowin chissi beat ioiis of empioees:

I acuttLxtcnsion laculIv equi\ alent( iradtialc r’L’aich assistantPusi —ci dora) research associaleResearch scient sI

Research eiwineerIc;caich associate

lcscaic1i support stall (Co.. nicimsi:,. scienliic insIrLiflient makers. f’arin equipment

Jci’alOrS)

tech wi an

U ide niciualc s( udeill w orkcr

[lie direct ciaroes include salaries or waocs and bin e benelits. In the case of oraduatcresearch assislatils, direct charpes iuav also include 1 ut on remissions. Salaries or waoc’sand h-i nec hcnelit of adnuin traI nc and cerical staff are chared ) reel N only under theconditions described in answei- 2.1 .t). [‘or a coniplct descripttoii of frinL’e beneflts. pleasesee answer 2.b.O.

f()R\1 CASB 1)5-2 (REV 1094) 11 — 9

t ‘ N \( t ( )I liNt I I ).\R ) W) \Rl)

I)I( it)lRt I\H \(‘t)NIINL\IIt)NSIII I

RI UI IRIl) BY ‘I HI It L\W Wfl-(7) [lI[ 1 IXS.\&M I NIV[RSI1Y SVSIE\i

EI)I(\IIUN\I INIIItIIUNS (l\YItSI

Iiii Iii1i

‘IN1 ‘q uiiihei

IIIIii )IiL Sjieiiiiei I.

2.5.t) \1ell d ()I(’I t)i rccl Sa1tries atid \\lL.

(Rc\lscI)

\Ii’i—IIi—Itet aeiiiIv icuiIs arc uscd or hill—time and monthiR paid Faculty. stafl. and

student employees. Ike RI\ic d I department Uses a t3udcIed or planned work act i IIV It)

charc eXpeflscs I flit uI lv. I lcflVC\c1, aFter-I he-tact act i Vitv sheets are used to ‘en R act i\I Iv

liar cIliarts ehareccl to sponsored proccIs.

Indi dual time sheds are used or hourly stahand sludcnl etnpio des.

10R1V1 Ci\S13 DS—2 (REV O )4) 11 — It)

I A(( ( )IJN INC SI ANI)ARDS 130\RDI)I’( ().l LI si i \il”i (ON11N1\i ION Sill I_I

RIOt IRII) HV t’II31I(’ LAW IflO—67) Till tL\AS A&M NIVIRSIIV SVSJEM11)1 ( \ I J(F\ \[. lNSiI II IONS (lAMtJS

lim- -

N I tiii dNiIpiRev,sitii \ umher 3

LHciiv Due:\uIiu.i 31 2(116

2.5.2 Sular\ and Waue ( ost Aecitmulat ion System.

ii i ic an esl imale pn u ided by mont hlv employees, responsible peisonnel record the])]aiiiicc.l dotiihtition ot each elnph)vcc’s salary on a piivroH distribution lorm. I he pa rolldisi rihut ion flwius are used to puce the moni hlv pa roil and al locate the salary costs tosponsoi’ecl acreeinents A11eiihe—lact activ;tv reports, as described in Code of lederalReculat ions. Part 2(It).43( I. ale used to determine the actual distrbut on ot emplovecal;iries. Should the actual level of’ effort differ from the cslimatecl tlistrihi.ilion. a salaryadjustment is initialed and retlected in the salary charces to sponsored agreements. Asum lar Pi’Ocess applies to hourly employees, except that time sheets inslead ol activitylepoits, are used.

I he salaiy distribution system idenli lies the salaries directly charged to sponsoredaciecinent s as well as the salaries I •\M t A contributes to s2oiiored acreements as costsharing. [AM t.S’ polie cs on cost shaung are in System Reculal ion 1 5.01 (15.

lt)RM C\Sl3 [)S-2 (REV 10 94) II - 11

ct s I .\( It it \ [1N S I \N D\RDS B .\ RI)

1)15(1 tHRI SFAnMI NItItJAIIN Slit H

RI (,ThIRI I) BY IIBI.If \\\ lnn—(7’) it ii N \S A.T\1 I NIVI.RSI IV 55 STR\l

[1)11 \ I tiN \l 15.51111 [105.5

tent Item (teNeripi nit

No. Re stun N tuitber

EtIcCtt\C I)ttc’: Ati:ust 31.

2.t.tt Description of’ Direct fringe t3enetlt (osts.

(Bj’’ seil)Certain classes of employees do not oct full Ir ioe bene1ts. (jradutte research ass 1ams

Ire prtr\ ided health lIstIlanee, basic i te instnanee. \\ ciIkCrS compensation insulanee.

ttnemplovitieiit coinpensat ion insurance. ( )AXl and Medicare matching contribution.

U Ildert!latftlate student w orkers receive workers coinpensat o insurance, and

tttietitplo mew compensation itiscmnuice. t tidcntraclutle student workers ha c the option to

reeet\ C OAS1 and Medicare iuatchmo contnbtition.

All Jiinue heneht-, are a ailable for emploees classilied as regttiar (also called fu—t due).

A reoufar employee is one who works 2t) hours or more a v eek, and is employed in a

posit ion budl!et ed Ir a definite period during the year ot at least 4 1 2 months or l’or a

semester o I’ more than fotir months. cxci udino students hold jilt! t ixit otis for which student

stat its is a refwreiuent [or emaloynient . In eases where underoracluate students are

employed for 30 hours or more a week, and einp]oved in a position budgeted Ihr a definite

period ilcititi the vent’ of more I ian 91) days. they will become ci if bie w frmne deneIis.

In addition, in cases where employees of any type have orked an average of’ 30 bouts per

week or more over the past nian ear. such employees v. ill become elgible for L’inge

benefits for the next plan year if such emnnlovees are still employed during the coming plan

year.

InsuranceIlie St at L of I exa:. annuat lv sets a rate to eo er a port Ion ol medical. disab lily and term

ii fu insurance for employees. Ntis premium is snared with the employees vho pay the

remainder otliteir insurance ptemittm.

texas law pro ides [or orker’s compeIisa on insurance for all i’AN’iUS empio ecs This

nian is set L—insu!ed b’ TAM US.

IllflPLtt!id13As prescrilee b Fexis law. enmiovees of TA\ILS at’e uo’ ered by uncninlo mciii

conipetisit on titsitr in c. Arex oving fund br tinein iovmenl coilliJensat toil flSat’tnci! ts

maintained to pro ide i’eimbursemem to the State of Texas for benefits paid to former

TAM IfS eiyinlovees, where such ejinbuisement i5 :L’tw’ed by law

Retirement‘the Slile of lexas ias lomt cow rthutorv rttircinenl p1 ins i’ot’ full—time f.ienit\ and sw ‘f

(excludes Si cident Osit ion;). The nrmarv plan n \ ien I. \M t S empOvees plitie pae is

a del’ bi’t neasmon plan dniini tered b\ he feucher ReiJremett S stem of’ ‘lexas.

‘l’his is a shared COSt. mud pie employer. nuhlc tetiretnent system go emed by the State of

1 exas for teachet’s and emnlo\ ees of educal on;iI i5tj tutiotis.

the Slatu nas also established an Opt totial Retirement Pmnram fo;’ I nsiwi ions ot hioher

ethical ton. Pail elpal len in lhe )ptoii’ Retrcment Pici rant is in len of part IcIpat on In

thc I IL It Rct i LlilLflt S\ YL Ii It i I\ I ) c tO I cu s LIJt tin si 11 nc fuJi I I.

lt)RM C SI3 DS-2 tRF V 10 9i) 11 - 12

ft tS \( ft )t ‘s INC ST ANI) \RDS BOARDI)tSI t 151 RI S F\ H \fl\ I ( ON liNt .\ I ION Still I

RI (.11 ‘IRE]) BY II HI If I. \W It)t-(7) HE L\\S \&Mt NIVIRsI IV SN’S Ii\iII)t1( \ IIO’.,\I RSSII1tIit()NS (I’\NitS)

BentItetti (Iecrtpt nittNo.

tstoti N uinhctIIii,ctie D;iw \u.tt’.t 3 2t)I(

2X,t) [)escript on of’ Direct Fringe Benefit ( osts ( ( ()nti ‘mcd ).Rc’vtsecf)

letirenenI (colil tittied

tdnuitistraIive posiIittn. [he ()ptional Retirentetit Pi’i’am pros ides 11w more employeect)titn)I tt’ ci investii)ent optic)ns. It is a defined contr hutien ret it’cnienl PiL9ttn.

Sonic empht)\ ces of’ the ‘I’exas Agri Ii fe Extension Ser\ ice are enrolled in the Federal ( ‘ivilSer ice Ret irenient System and hae related federal nsuranee ci 1vera’e. 1 his retirementp’g’am and insurance coveraue is available only to Texas Ann I ,it Extension employeesettiploved hetbre I )S4 with federal appoint nients in the acne. This is a shared costpionmm with the federal ( )ttice of’ Personnel \‘l anancinent.

SociiiLkctttiiyitntL I. cciic,its’i’his late is set br employers and employees bY the Federal go ernment. I Iowe Cr, some

Texas Ann I i IC I ‘stension employees with federal Ci ii Ser ice appointments are enrol ledin the Civil Ser tee Retirement System in lieu of Social Seeunt’ . OnR certain ‘l’exas:\ni’m File I \tensioit employees employed before I 0X4 Participate iH this prom-li.

Paid leaveLea e costs ( mmmi I. sick. hol iclav, etc.) are included in the normal eharnes ICr salaries orvanes.

[,n)llnc\ ity PayI oiluevit\ pay is a beneflt avalab!e to renular employees wio have heei w’;th lAMES tortwo years or mncn’c Ac cording to Texas state law, it is otilv a imfab!e br emio ees whoare not eminaned in academic instruction.

cJAssessments ranne from .08% to I •39% based on previous ears’ experience. Eachmember determncs the rate to e 11w thier nstitutiouanencv health science center. Anappropriate djust inent for O\ er and under recox cmv is macIc in future years,

F.)R\l C’r\SlI [)S (RE\7 1004) U I

C ‘051 \t Ct )I N INC S I ANI)AR ) K( )ARI)

1)1St It )SL RI S I II MI IC UN I INI UN SHE

RIf)t’IRI I)I3 II HII( t \\\ lIKI67) [HI II\\S \\II I\[RSII SsII\I

I:I)[(\I ION\I, It’SIl l1 I IoNS (lAMLIS

It:iiiN

I tL’Iii 1IL’’tHFi

2.6.1 Method of (iiargint I) reel Innue I enelts.

I riioe hncIii cIs are dLnI olwd lo cach cmpkiyec. 1 lie aniount cliaI’Lc’d to each

sponsored areciuiciul is pfl)f’)e)lI otial 0 lIte pei’celt1a!e ol cilor or I tine dc’vtec] to ihe

:poiistiiecl agreen)ei)I lv thu employee.

I’t)k\i CASB [)S-2 (RE\’ 1O°)4)

COS A(’f UI \ I\( SI •\NI)ARDS 130.ARI)osi RI SI A MI N•F (ON I Ni ION STIFF I

RI ç)( IRI I) KY I’IIiII( lAW Ino—7’ 11H II\AS AM UNIVIRSIfY S’ sIl M11)1 VI IONAI. INSlI I I I IONS I IAMI r5

hum

__________

Iiuii (luUij1tiflhi

N uiiiherF I1.uii c I )ilu

\ii::usi 31, I

2.7.1) Description oF Other Direct Costs.

1)1 her Iems 0r cosl directly ident i ted ‘iIIi I cdcra lv poiisored agreemenTs or similar costohicet i\es nay Inc lucle:

( i )flt flicI tiil Scl\iccs (ci.!., soil analysis, cvclot wit CI\ ices. photociapheo. ‘ icleo tapingscl\ icc)

I iavelRent aitci olhei Lici I Iv costs ol oli—eampLis Lieu it leS

)tlier prot’essiona I services (e.g.. architect nra) anti eitgnleerilk services)Repwduct kill services

Service citarkes Lw the pi-ovini groundsManitcuance and repairs pninarilv maclliner\ and equipment)long disiancc lelephone expenses

Sub recipient ( osts

FORM C\SB DS-2 (RFV It) 04) 11 -

t()I \t t)I \ I I\t I \\I).\IU)S 130\RD

t)I OSI RI S ii \1t I(oN I INI \I ION Slit I

RIOt IRH) RN II RI ft AW Iflt)—(7) HIt it NAS A&M NI\ I RSI1V S’ Sit SI

11)1 ( \1ION\t. INSIIltII(\S (I.\\II 5)

NtOO (Ic (lIjt

2..)) I11io.FtF!LUI1i/U(T))iiII I IlflsIeFS.

vlttst tikiut aioi tsta Irnters )i1\OI\ C til5i\\ iids under pned iueenic.nts. 1 he

suliaw rds ui-c uwurded liv a IAI I S member eo ercd by this I )isjosure Statement to

ttROI her I AM tJS iueittber lint coveted by Ill iS 1 )tselusttie Statetiiciit br services rejui red by

the IiR)jCeI the costs ot the subawarci usual Iv include direct costs mod appl ieahle indirect

costs. In sonic cases, the hauNt ers are lit itt ed to di rcet costs or stanctaid rate NeloLdu be

charges.

— I i\1 ) t)I P\R1 —

10kM CASB 1)5-2 (REV 1094) II - 16

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART III INDIRECT COSTS



Instructions for Part III

Institutions should disclose how the segment’s total indirect costs are identifiedand accumulated in specific indirect cost categories and allocated to applicableindirect cost pools and service centers within each major function or activity, howservice center costs are accumulated and “billed” to users, and the specificindirect cost pools and allocation bases used to calculate the indirect cost ratesthat are used to allocate accumulated indirect costs to Federally sponsoredagreements or similar final cost objectives. A continuation sheet should be usedwherever additional space is required or when a response requires furtherexplanation to ensure clarity and understanding.

The following Allocation Base Codes are provided for use in connection withItems 3.1.0 and 3.3.0.

A. Direct Charge or AllocationB. Total ExpendituresC. Modified Total Cost BasisD. Modified Total Direct Cost BasisE. Salaries and WagesF. Salaries, Wages and Fringe BenefitsC. Number of Employees (head count)H. Number of Employees (full-time equivalent basis)I. Number of Students (head count)J. Number of Students (full-time equivalent basis)K. Student Hours — classroom and work performedL. Square FootageM. UsageN. Unit of Product0. Total ProductionP. More than one base (Separate Cost Groupings) JY. Other(s) 1/Z. Category or Pool not applicable

1/ List on a continuation sheet, the category and subgrouping(s) of expenseand the allocation base(s) used.

FORM CASB DS-2 (REV 10/94) Ill — 1

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART Ill - INDIRECT COSTS




31.0 Indirect Cost Categories — Accumulation and Allocation. This item is directed at

the identification, accumulation and allocation of all indirect costs of the

institution (Under the column heading, ‘Accumulation Method insert “Yes” or

“No” to indicate if the cost elements included in each indirect cost category are

identified, recorded and accumulated in the institution’s formal accounting

system. If “No,” describe on a continuation sheet, how the cost elements included

in the indirect cost category are identified and accumulated. Under the column

heading “Allocation Base,” enter one of the allocation base codes A through P, Y,

or Z, to indicate the basis used for allocatiiig the accumulated costs of each

indirect cost category to other applicable indirect cost categories indirect cost

pools, other institutional activities, specialized service facilities and other service

centers. Under the column heading “Allocation Sequence,” insert 1, 2, or 3 next to

each of the first three indirect cost categories to indicate the sequence of the

allocation process. If cross-allocation techniques are used, insert “CA.’ If an

indirect cost category listed in this section is not used, insert “NA.”)

Indirect Cost CategoryAccumulation Allocation Allocation

Method Base Code Seguence I

(a) Depreciation/InterestBuilding _YES L

Equipment YES L

Capital rnprovements to Land 1/ YES P

Interest 1! NO L

th) Operation and Maintenance L 2

(c) General Administration and General YES C 3

Expense

(U) DepartmentalAdministration NO

______

(e) Sponsored Projects Administration YES D

(f) Library YES P

(g) Student Administration and Services YES Y

(li) Other /


FORM CASB DS-2 (REV 10i94’i Ill - 2

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART III - INDIRECT COSTS



3.2.0 eryqiroj Service centers are departments or frinctonal units which perform specitic technical oridnrinistiative erviccs primauly for the benefit of oilier units within i rcportnq unit Service Centersinclude recharge centers and the specialized service facilities” defined in the 0MB UniformGuidance. The codes identified below should be inserted on the appropriate line for each servicecenter listed. The column numbers correspond to the paragraphs listed below thai provide the codes.Explain on a Continuation Sheet if any of the services are charged to users on a basis other than usageof the services. Enter “Z” in CoILlrnn 1, if not applicable.)

(1) (2) (3) (4) (5) (6)

(a) Scientific Computer Operations C A C B A YComputing & information Services (C1S)

(b) Business Data Processing C A C R A YALSO Computing & information Services (CIS)

(C) Animal Care Facilities A A c.. _I_Laboratory Animal Resources & Research ILARR)

(d) Other Service Centers with AnnualOperating Budgets exceeding$1000000 or thai generatesignificant charges to Federallysponsored agreements eitheras a direct or indirect cost. (Specifybelow; use a Continuation Sheet.if necessary I

SEE CONTINUATION SHEET

(1) CaIr’qory_Cohn: Use cUrie “A” if the service center costs are billed only as direct costs offinal cost objectives: code “B” if billed only to indirect cost categories or indirect cost pools:code “C’ if b:lled to both direct and indirect cost objectives

(2) B’rdcn Cohn: Code “A” -- center receives an allocation of all applicable indirect costs: Code“B” -- partial allocation of indirect costs; Code “C” -- no allocation of indirect costs.

(3) itiingptn Code: Cede “A”-- billing rates are based on historical costs: Code “B” --ratesare based on proecded costs Coce “C” --rates are based on a combination of historical andprojected costs Code “D” -- billings are based on the actual costs of the b:lling period: Code

-- other (explain on a Continuaton Sheet).

(4 UeerCha.gpsCodre Cede “A” --all users are charged at the same billing rates: Code “B” --

some users are charged at different nteu than other users (explain on a Cont.nuation Sheetl.

(5) Aclsesenuns Code: Code “A” -- billngs (revenues) are comparee to actualcosts (expendituresl at least annually: Code “B” -- btlings are compared o actual costs essfrequently than anrualty.

(6) Varonce Code: Code ‘A” -- Annual variances between billed and actual costs are prorated tousers (as credits or charoesl Code “B” -- variances are carried forward as adustmems tobilling rate of future periods. Code C --annual variances am chirged or credted to indirectcouts: Code Y’ --other (explain on a Continuation Sheet).

FORM CASB DS-2 (REV 10/94) III - 3

COST ACCOUNflNG STANDARDS BOARDPART IH - INDIRECT COSTS



ItemNo. Item Descrintion

330 Inclirect Cost Pools and Allocation Bases

(Identify all of the indirect cost pools established for the accumulation of indirect

costs, exciciding service centers, and the allocation bases used to distribLite

accumulated indirect costs to Federally sponsored agreements or similar cost

objectives within each major function or activity. For all applicable indirect cost

pools, enter the applicable Allocation Base Code A through P. Y, or Z. to indicate

the basis used for allocating accumulated pool costs to Federally sponsored

agreements or similar cost objectives.)

AllocationIndirect Cost Pools Base Code

A. Instruction

X On-Campus D

X Oft-Campus D

_______Other

1/

B. Organized Research

X On-Campus D

X Off-Campus D

Other 1,

C. Other Sponsored Activities

X On-Campus D

X Off-Campus D

_____Other

If

D. Other Institutional Activities 1/

3.4.0 Comøosition of lnd!rect Cost Poo:s. (For each poo identified under Items 3.1.0

and 3.2.0, descube on a continuation sheet the major oiganizational coniponents,

subgroupings of expenses, and elements of cost included.)


FORM CASB DS-2 (REV 0/94) III -4

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART III - INDIRECT COSTS



3.5.0 Comtjosition of Allocation Bases. (For each allocation base code used in Items3.1 0 and 3.3.0. describe on a continuation sheet the makeup of the base. Forexample, if a modified total direct cost base is used, specify which of the elementsof direct cost identified in Part II, Direct Costs, that are included, e.g. materials,salaries and wages, fringe benefits, travel costs, and excluded, e.g., subcontractcosts over first 525.000. Where applicable, explain if service centers are included orexcluded. Specify the benefiting functions and activities included. If any costobjectives are excluded from the allocation base, such cost objectives and thealternate allocation method used should be identified. If an indirect cost allocationis based on Cost Analysis Stcidies, identify the study. and fully describe the studymethods and techniques applied, the composition of the specific allocation baseused. and the frequency of each recurring study.

3.6.0 Allocation of Indirect Costs to Proranis That Pay Less Than Full Indirect Costs.Are appropriate direct costs of all programs and activities included in the indirectcost allocation bases, regardless of whether allocable indirect costs are fullyreimbcirsed by the sponsoring organizations?

A. X Yes

B.

___

Nol/


FORM CASB DS-2 (REV 10/94) Ill —5

(‘051 ACt (N \ I INC S I ANI)\t:l)S I3OARD

I)lS(It)StlU sL\[FMI I0t\t \tt(JNSHEI1

RI (?ttRII) t3V t’ttt It t \\ t(i(I—(7’) Itfi ILNAS \&M UNIV!RSITV S S fl!

11)1 (\IR)N\I tNSIIIIl!t)NS

Item I_Ill (l._i’iI1i LOU

No. I \uiiitst -‘

IIIctie I)LIte: \ti ust 3!, 2100

1. I (1 Intl irec t ( ost (atettorics — :\ccUIYtuIJtit)n and Allocat ion. -

tI’te\ISL-cI)

* the: ;\ll responses to Part Ill ot tillS I)isclosure Statement are br I \MlS’ F&;\ cost

p hposal covent base \ ear endiiiu, Augu t 3 1, t) 13.

I. .\(tt Mt LI :\I I( )N

If hit on oil

I he acqtusit on costs ol buildings. elluipnleilt, and land impmvcmcnts are recorded in the

brutal accounting svsleni. I his information 15 used to calculate depreciaton.

I ii crest

I he mtcrct expense in this cost pool is interest on debt associated with buhclins

equipment, and capital improx einents as delined in Code of’ F ederat Regulations. Part

0t )44t) Interest on otitstandi,ie consi rtiction and improvement related debt is reaonted in

the n,iitutions formal account nt records. I lJ\\c\ c’. otilv a portion of this amount iS

included in the l-&A cost calculation. A report listing all building and imjwo\ emeut

construct on proects completed since Jtnv I, 1 0X2 is obtained from the faciltt ics planning

department The 1ort ton of’ each construct ion project that is financed by bond proceeds is

idetiti led antI accumulated. Interest costs associated with the bond issues are allocated to

mdi \idual construction pmec1 5 in propoi’ton If) their share of the bond 2roccuds. ‘[‘hs

anlotint of itt eres expense is mc! ucled in I he F&A cost aloeat iou. 1 he amount of an)

hdeial fUnds tised to finance a portion tit the bui dim! is exc tided fr m the caieu!atio

iltis iccunitihN ion is not manIained in the inSt iititiOfl S lormal accou11lni records.

GcitcmiAdimstrnCon and (enerU Expense

All general administration anti r’enerai expense 01 F1\JFS rite ident tied in the formal

accountnut records. Ibis cost vioi also includes state ccnti a service costs at located to

T\ ) I [S b the state of -[ cxas. l’l]s is done throtiuh the sIaIe— ide cost at ioe.ttion plan

developed b\ the state and a nm ed b. I-It IS.

Dennrtmental AdmlnistratLon

l)epat’tmentat administration expenses are onv partially identified by the accounts ng system.

This cost pooi consists of the administrut a e costs ot deans’ oflices: costs assocated with the

IA )RM ( ASI3 [)S— (REV 10 94) Hi — (1

( ( )Xl A( ( H \ INC, ST AN F \RDS [3OARDt)F(t ist_’RI SF.\[lMtN.t C t)\IINV\IION Stilt

RI 01 IRIt) BY Pt BIl(’ I. \\V IC)tC-(7) I If ([NAS A&t I NIVERSI IV SYSTEM1)1 (A I ION \t INSlI Ft lIONS (tAM t!S)

ItcmI ciii CIcSL._tipC tillNo.

Ri_i SKill N llliiI)Ll IEl tecC e Ddie SLpCelnhct I

3. .() Indirect Cost (‘aid wies — ;\c’cttii]uiatitCfl and Allocation t .‘onl inued ).tRe ised)

c12i).dlli i(Iit))llFYC ((ttiiThcd)

adiniiiistrativc work ot department heads, tacLmltv anti olhcr prtessionai research andacademic stat l and other depailmental support services. ‘I he costs of deans’ of’flces arcdciii i fled be the account urn system. Ihe costs associated with admunistratl\ e activities ol

depaitment heads. kictiiiv and other professional academic stall are covered by the standardallowance of 3.6% of’ mod fled total direct costs speci lied in the ON I R Uni harm Gwdance.

Ilic icnnn iii ne depart mental suppon costs include the salaries and li’mmtge benefits ot’adiuinisiranve and clerical stall (excltidin direct charues tdr administrative and clericalsi.m’ ices lulder the conditions dlmsctu sed in answer 2.1 .1)). departmentw htisi ‘ess mailuu!crs.iii flee supplies. postage. travel associated w ithi admintstrimti\ e activities, etc. This port ion otdcpartniental administration c’.penses is accumulated throti’li an analysis ol departmentopeflit fll accounts and the application ot “i)ircct Charue I gun alents” ( i)CE’s) .As discussedin 2.1 .0. DC’E ‘s are mathematical flarmulas which cst mate the port ion ol department opeiatmntaccount c that should be assiuned directly to instruct ion and otheL’ non—sponsored directcost objeetm es and the poion that should be mneitided in the dcpar uncut a administration costpool.

Al I Other lnc wet Cost Catenones

Ihe remainmne, indirect cost eate.tones are identified in the tbnual accounti irn system. Asnoted in answer 1.2.0. aJust illc!lts and reciassi licalions irt’ made to the mlormation in thetmnancial statements to de\cloD the cost pools reciuired by Code 01 Federal Regulations, Part200.

II. U L()CA I1()N I3ASI (01)1

QcljliLU!mlUjirovemenI 5

l)epreeiation on lanti inLprovementc is allocated based on tile dandard method described JH

the ( )M 13 Uniform (iuidlancc. which uses a eomhiflation of full—time uçui alent studentand cmnplo’yee data and salary data in i mUiti—Stel) i!i0catiOH process.

FORM (ASB DS—2 (RI-V 1094) III 7

(US I \(t t iI I I”c( ,I \NI) \RDS BO.\Rfl

I)ISci utRI SIA[[\II NI(I 0N SHLH

RI ()IIl<I I) I II IR I( I\\ IflU-(7 11W II \ S A&\t RNIVERSI IN SYsi\I

I 1)1 ( •\ It )“.\t I\” II I I It t\’ \\

I (Clii IC’Cll[il (((Ii

No.looll N 1iIliIiCl

I I).ift NitLIfl1(_ I. 2(1(12

3. I .() I nd i eel ( ost (‘ateories \cctlmuhlt 10(1 and i\] locatiOn ( C’oniinuecl ).Re sd)

I ihi-ii-

IIlwar\ costs are lliicatcd based on the standard method described in the ( R113 Umfbrin

iuidance. w hieli uses a eoiiihmalion ol ftiJl—timc—ecjui alenl student ailc emnlovee data and

salary data in a multi—step allocat ion process.

St udent Adminisi ration and Scr ices

1 he St tident \dn iinistral on and Ser ices i ndiieet cost pool is aH)cat ed entirely to the

instruction Itinclion in aeci idance vith the standard aocation base in Appendix Ill (‘ode cit

I edcral Reniilatioiis, I ait t (0.

I ORN’l CASI3 DS- (REV 0 94) III —

()S I \((UI NI IN( S I \\D.\RI)S BOARD01Sf 1 051 RI SI , ii i (0Nj UA ION 5111±1

I(t)I IRlI)B’ Ii BIB I \\\ Itti)60 III! II \\S \&\It \I\IkSII SNsIt\lI 1)1 ( \I ION.\t. INS II It I IONS (J\\II SI

killI Ic_li

Rc isnii 2Sepieiiiher I . 2(11(7

3.2(1 SC’t\tCC Cetiters.

I)) ( )tlier service ec_ntc_rs with annual operaltim bttdcts cNcccdlll 1 OOt).(((I() or that cnerLitcirtiiIc;iiit eI1iii’cs to edc_-raitv SI]OItsclrcd ayieciitciits cOtter is a direct or indirect eItare.

Name CScr tce(’ettler (1) (2) (3i (4) (5) (()C’vclolron ( )peraliotis A A C H A

I lLtitspclrIaIioti (‘enter C A C’ A A Y(‘enlrex C A A Y1-itcililics MainIcttincc C A C A A(Aistoclial Set-vices C A C A A YRepair& tvtatnlenLince C A C A A1Int’etsity littlilics Svstetu C A C A A Y

Items that need turther explanation 1ir 32.))

(on tputitic & In tc)rmLit ion Services t Cl S ).

hits ser\ ice ccnler perfbrms both scient lie computer operations LmcI bw;ittess dataprocess tie.

—I H Users are cltari’ed di !‘ret1I rates as fol lo s:

IAMUS members and tederal customers are chareed a sttbsidized rate which isthe lowest i-ate.

2. Non— JAM US members Ltttd Au.xi;iarv euslomers arc charcd a lou recover rate.Non—i ANI US customers at-c external customers which are not members of IhcTexas A&M University System. Non—iAMUS customers include hut are notlimited In: \ssocatoii of Former Students. 121 MLIa foundation and odiermidepencletit ori_mnizations. Auxt iiarv customers ncucle bLit are not m:ted Ic

residence hal Is. athletics and ibod services.3. (_.ontmac( or subscript ion tales are special H calculatcu fixed tales and arc chargee

whenever the result of ftc charees is Rit orable to both the customer and Iheservice center.

I edcral prourams are chat-eed the iott esl rates Howe er, the level ol Federalcxnenditures s low t lisitwicaiN•. the (‘IS academic research rates were reviewedannuaLv av the Dallas Reeionai Ulfice of the Department of I lealh and HutmitiServices Aiwr the 1 991 i-ate proposal 1-H IS determined that the 1eel of Federalc\pctidilLtres itLld cLopped In a point where it was flO longer necessary to ret lew (iSrates on a recular basts.

FORM CASH 1)5—2 (RF\’ It) 94) lii — 9

1)5 \t (01 N I IN( S ANI).\IU)5 BOARD

t)I5( (0 RI StAll \tt N I(t)N11NUAIION Sill II

RI 1)1 REl ) ItV Pt ‘HI If’ I )fl_(7o) -l HI 1 I N.\S .\&\i I NI\ERStI ‘ SYS 1151

I Ut ( \lI()N:\iINSltItfI0\S

Ikm

NI 0_il ktiipI

Re ‘l111 2

SeI1ienhI1r I

3.2.11 er\ tee (enters ((‘ontinued).

[ . horatcu-\ Annual Rcs urees mid Reseucli ( LA RR).

—Il 5 inc users arc ci uned at dii lerent riIes than t kr users. lndtistriLf USers Life

el1ai!cd a ]iiiliei rate in order 10 FCCL)\ er lull eosls. tedL’iil isers are ehare.ed the

lowest rale at all tunes.

liii . Ser\ ice center operates at a delictI every year. I AR R is heavily suhstd tzeci and

does 111)1 charuc tar the lull cost ot its services. Iliereklre. deIcits are atisorhed liv

lexas A&M niversitv.

( ‘velotron ( peiil k’iis.

4H Sonk users are eliiraecl at cliileiciil ales tItan other users. Industrial users are

eliarued a hinher rate in order to recover full costs. Federal tisers are eharrcd the

lowest i-ate at all times.

\H Service (‘enters.

ÔY Per ‘I’ \M 1 System Re!ulat ion 21 01 .05. ser ice centers are allowed to retain a

worLiiu. cati ta I iiiid halancc eqtnalent to 90 das ol ser ice center expenitues.

)iiee the 90 .lax limit is reached, all variances between hilled and actuai costs are

carried foiw aid to billin rate of future periods.

Lt)RNI (‘\Sl3 DS—2 (RE\1 l094) Ill — it)

( )SI \( (1)1 N INC ST AN. D \Rt)S FR )ARflt)lSt C )StRI St \ [I \II NI ( \ I l\t. I ION. StIFF!

RI ç)t IRt I) BY PIBII( I. \\V lU—6) I II. ii_\\S A&\l I. NIVI.kSt I V SYS[E!I I)I(\IION\I INStIlL !ION.S tt’\1JS)

I 1cmltLI1I (ICSL ij’mi immnNo

Revismom I Nunmbcr 3Hkclmvc WI: Auust 31, 2W6

3 -It) ( ‘omposi lion of’ I od it’eet Cost Pools.( Revised)

I his cost pool is composed o I depm’eciat ion o n bui ldins_ equipment. and landiniismvcinenls computed in accordance with (‘ode ol’ Federal Regulalions. Pai’t 200.43(i.See Pail IV for additional inloi’matioii on deprucialion.

In I ei’est

‘I his eosl P01 Consists 01’ interest on debt associated with bin ldinr!s. eLjuipinenl and canitalinlprm m\ eineut computed in accordance with Code ot’ Federal Regulations. Part 200.449.

Upcrii Jon:; and Mamienance (OM)

The ( )& \ I cosl pool consists of expenses incurred for I he administration. stipei’vision.operation, maintenance. ion, and protect ion ot’ the iistilul ion’s physical rmwu , Iiincludes ut I lit es. ma mienance of’ nn Idmes. i’cpan’s and normal uhei’at ions of buildings.cai’e of’ crounds, cusiodial services. en n’onmenial safety, and campus seeurit, It alsoincludes its allocable share et Inime benefit costs, depreciation flikl interest eoIs.

Geni.n’M ration and GencrLxpensejjG&A,)

Ilie ( &A cost pool consists of’ expenses fw the .c1’cra; executive and aemnismnhi\ eol’liees and other expenses of a ¶.eneral ch;imcier which do not relate solely to any majort’unction of’ the nstitt[tion. ‘this cost poo1 at ‘J’A\i]S encompasses member’s t’unct ionssuch as: pavi’oi 1: business offices: human i’esources: and internal audit, In addition, a\ andy of’ other eentr’d adimnistratne functions such as expenses in the offices of theChancellor. Deputy Chancellors. \“ice Chaneet]ors. Presiderit. Provost, and AgencDirectors are included in this cost pool. This expense category also includes its allocableshai’e of fringe benefits, operat;on and maintenance expeilse, depreciation, and interestcosts,

p;u’tmentaL\dmimstration(D.\)

Ihe lX\ cost pool cot’isists of expenses for InC admhlnslral a e and support services thatbenefit common or joint aepartmental activities or obecti es in the academic (leans’offlees, academic departments and divisions, and oft:amzed i’csearch units. DA expensesalso include an appropriate share of frnigc aenef;:s, ia’ neral administration aid uener,iiexpenses, operation and maIntenance expenses. deprceial ‘on. and interest cost .. Seeaiisw er 3.1 tI fimr adct;iona infhrmation on the compOsition of’ D.\ expenses.

IORM CASB DS2 fRFV 1094) 111 - 11

(‘( )5l .\( t ‘) )I N I NH Si AN.t) \RDS BC )AR[)

01St ))StRESI NFl Nil Nt( ()\lINi\tlON 511tH

RI ()tIRt I) tiN iu [CI IC’ I \\\ IUu—n74) liii II \\s .\&\1 t’\l\’IRSl IN’ SN Stt\t

t.t)t’(\llHNi\L INSI [ti IONS t

kern Iteni dCL’i’li)i Oil

0, Re\ I ssi N uinbur 3t’tftcti’e I )W’ Au’u’a 3.

3.44) (onipositiiin C) I Indirect (ost Pools ( ( ontintied.

(Rex )NCJ)

SjjspPi:ojcct i\dntiiiistation

ponsoi’ed pnieet ;ichniiustt’atioii i’eplesenl’. scl)ai’ate Oi’liiiZatiotis vithin the ;tslttitioii

hal have been established to adnnnistcr isitred iiut’ements. t nardless ol’ the ]liidinu

sotin.e. ihe prim irv elements in this pool ;ire the Cost S associated \V lb the nihees of u”ait

and contract iceount nm and urant and contract services. Ibis caieeory also includes an

allocable share ot Innuc benehts. uenei’al adiuinistration and uenerat expenses. 0k ratioil

and maintenance expenses. depi’eeiat ion, and interest costs.

1 b:’arv (‘0.1’;

this pooi consists of the cost of openit ing the urn \ersit ‘s libraries. including the cost of

books and tibrar natc’i’ials pui’cliased tot the library, less any items ot librai’ income thai

qLiaIitV as applicable credits, ‘l’his cateu,oi’v also includus an appropriate share ot’ frinue

bench Is. izctiei’al admi nist ‘at ion and ueneral exoenses. operiti ion and maintenance expenses.

depreciation, and mterest costs.

Student Adminutrat ion and Stun ces

I he sitident adniinist rat ion ;iiid services cost pooi consists of’ e’(penses for the

administration of student aflairs and br services to students, including expenses of’ such

aeti\ it IL’S as dean of students, admissoiis. reuist rar. st ucenb counsel in and plaeenmen

scr ices, stcident ad\ iso’s, and a norlion of the costs ot’ the executive direeor of uraduate

st uclents and the associate provost for tindLrgraCuIie pi’ograms. I !iis cost pool also

incJtides an apni’opriatc share of frinue bencb:ts. ueneral acim;nist rat on and ucncriil

expenses. I peration and maintenance expenses, depreciation. and interest costs.

l’ORM (‘,\SB I)S- (Ri-V 10 ) III — 12

( ‘( )S \C t t )I N II \( SI AN PAR DX I3OARI)1)1st I (NI RI SI\ll \1I NI (ONlINI’ \Itf)N Sl1iII

RI I IRIl) lt’t P1 IIIl( LA\\ nn-7 1111 II NAS A&M I sl\IRSI IN SNSIE\I11)1 ( Vll( )N\I. I \Sl lit lioNS itt 5

itemN

ltcI1 k’.IIjI

Revi’ioii Nuiiiher 3I aeelRe Date: Atiua 31. 2t11(

35.t) ( utuposilion of A\llocation 3ases.

(j ied)

* N )tc: Aib cition bases mcliide sponsored projects idministei’ed by TAM US as vett i

sponsored projects administered by the ‘I exas A& M Research Fowidal toil ( Rl ).except for the allocation of 51)o1tSored protect ailmi itistnI ton. Sponsored prqIectaclmimst rat ion is al located only to) spoiisorucl agreements administered by ‘I’A I IS.

I )epreciatioii ci I cii klnw.

liItIdljilg (lepIeciatjo[l jS’IIIO_’)ledl on a buildint—by—buildin basis amone the functionspciliamed in each butidi w ( e.g., organized research. inslrictitm, etc.) based on the amount olnet assumable square lee! occupied by each function. lunctional tisage is determined on arOt )n)—bv—I’ooin basis through a space inventory and functional use survey. winch assigns aspec ic percentage of’ cisc to each function pert’ u’med iii eaclt room.

I :qttIpil)ent depreciation is allocated based on the functional cisc s) of’ the building in which Pie

equipnient is located.

I md impro cinent oiepi’ectat ion is allocated based on the stnnc1ti’d met hod.

I at et’ea

htitcrcst costs are allocated on the same basis as denieciat ion on the buddit]es. equipment, andland ifl?ro\eiltcnts to i inca the interest i’ekttes.

OpcratRmdM:uicwmcc

)pcration and Maintenance expenses are allocated based on square lootage. Ihe specFcallocation methodology for i)cse expenses is the same as deprecii:cion. excea that campus—wice square flmotage. rather than bui id:ng—bv—buiid; iltt square iiotarc is used to allocate ,hecxpeiHcs.

(ieici’aLAdinintitn9agd_General E\p’’N

(icneml !\dnhinistral ion and (ienerai F \ pcncs ni’e illocaI cd bused on Mock bed Total Costs.Mock tied lotal Costs cOnsst ot salaries and wages. fringe benebis, materials and suppltc.services, travel, and subawai’ds up to the fii’st 525.t)(tt) of each subuward (regardless 01 tileperiod covered b the suhawant). The Ibllow ing cost elements are exciutdcci from the Modifiedtotal Costs base: cqcnpment that meets TAMUS’ c.ipta1izIlon threshold, other

FORt CASB DS-2 (RF\’ 1t)94) ill —

C 151 A(f ()iN ltN( StANI) \RI)S ttOAkl)

DISCLI)Sikl. S1.\ll-MlN1 Ol lNt’AiION Sill El

RI )ilREt) Wi P11-ti If I -\\\ jflu—(7’) IIIEII \ \S A&M tH\IVFRSHN SN STEM11)1 C \tii)\\L l\S]il:lk)NS I -\\tt s

lLc’il I I k_1I lc-.riiiiRc sii Nt tuuher 3

1: Itcfl\ Due; .\ugust 31,

3.5.11 Composition ol Allocation Bases ( ( ontiiiued ).(Rex ised I

ctpiIal expenditures. ci ii e for Itililuil ieinisionN,. space renial costs. scholarships and

Iei1oships. and the poilioti of each stibiward in excess of’ S25.t ft )0.

iUSIfntiOflISes

1)epiirtineitfal \dministrat ion expenses are allocaTed based on Modified Total [)itccl Costs

(M I IX) wInch consist of the same cost elements as the Modibeci ‘lotal Costs base used to

allocate General \dministrat ion and ( enera I F:x penses. As stipulated in Appendix 1W of Code

of I edera I Rei.n lutions. Part 200. the adnintsttaiive expenses ul the dean’s o:tee of each

collete and school arc allocated to the academic deparmeiits and other organ1iat;o9a unh:s

ahin that collei.c or school. (‘he idmiiuctiaii e expenses of each denatiment plus the

deparlincnt’s share of the dean’s tifike cosls, are allocated o the direct functions w ililiti that

department.

Snonsored Projects Adminisirntou is atineated based on the ‘ii [DC ot’ the sponsored pmccts

\vithln each major I unel in of the insi tutlOl). r1IDC for ihs purnose consists ot the same cost

elements as the allocation base Ibr General Administrat;oa and General Lxpeiises and

Depailmcnt.P Adjnuitstratltiti.

I frarv costs arc allocated based on the slandai d met hod in Appendix 111 (‘ode ol Federal

Reulations. Pail 20t).

Student Admimstmtfon and Ser ices

[he Studem Adminisfraion and Se;’ icC5 cost pool is allocated enttrciv to the ;nsH’uctioil

function in accordance w ith the standard base in Appendix Ill Federal Regtilatons. Par 200.

Final D istri hut on B;

‘I he fina distribution base ( c. the base used to allocate the ;tccumti!ated F&A costs of each

in; ‘0” .uncfoi to s onsored am’ccinent wahiti that function) is also MTDC and consists 01’ lie

same cost elements as the base for ;illocatini the edim mstral ye eos pools noted above.

- F\D OF PART

lOR\’1 CASI3 t)S2 (REV 10 94) 1(1 — 14

COST ACCOUNTING STANDARDS BOARD PART IV -

DISCLOSURE STATEMENT DEPRECIATION AND USE ALLOWANCESREQUIRED BY PUBLIC LAW 100-679 THE TEXAS A&M UNIVERSITY SYSTEM

EDUCATIONAL INSTITUTIONS (TAMUS)ItemNo. Item Description

Part IVDepreciation Charged to Federally Sponsored Agreements or Similar CostObjectives. (For each asset category listed below enter a code from A through C inColumn (1) describing the method of depreciation, a code from A through D inColumn (2) describing the basis for determining useful life; a code from A throughC in Column (3) describing how depreciation methods or use allowances areapplied to property units, and Code A or B in Column (4) indicating whether or notthe estimated residual value is deducted from the total cost of depreciable assets.Enter Code Y in each column of an asset category where another or more than onemethod applies. Enter Code Z in Column (1) only, if an asset category is notapplicable.)

4.1.0

iLcpicryDepreciation Useful Property Residual

Mnthod Life Unit* Vnue(1) (2) (3) (4)

(a) Land Improvements A c A(hi Btnldings A c A(ci Building Improvements A c Atd) Leasehold Improvements A C An) Equipment A c A(0 Furniture and Fixtures A C A(g) Automobiles and Trucks A C(Ii) Tools C A(I) Enter Code Y on this line

if other asset categoriesare used and enumerateon a continLiation sheeteach such asset category(Otherwise enter Code Z.)

______ _____

A

______

A

_______________ ____________

Ft

see continuation aagecolumn t2j--Uselul Life Code

A. Replacement ExperienceB. Term of LeaseC. 3st.maied servce lifeD. As prescrbed for use

,1iowance by Office ofManagemen: and BudgetUniform Guidance

Y. Other or more than onemethod 1!

Column (4)--Residual Value

A. Residual vriue is dedLictedB: Residual value is not deducted

Y. Other or more :ian one metod if

çnj1--Depreciation Method Code

A. Straight LineB: Expensed at AcqusitionC. Use AfowanceY. Other or more than one method 1

Cotuiin ()--Properiy Unit Code

A. Individual unts are accounted for separatelyB. Apped to groups of assets with simar

rervice ivesC. Appied to qroups of sets with varying

service livesY Other or mon than one method 1.1/ Dnscr be on a Continuaton Sheet

FORM CASB DS-2 (REV 10/94) IV - 1

Asset Valuations arid Useful Lives. Are the asset valuations and useful lives used

in your indirect cost proposal consistent with those used in the institution’s

Financial statements7 (Mark one

A. X Yesl/B.

____Nol!

Fully Depreciated Assets. Is a usage charge for fully depreciated assets charged

to Federally sponsored agreements or similar cost objectives9 (Mark one. II yes,

describe the basis for the charge on a continuation sheet.)

A. YesB. X No

Trnntrnen4 of Gains and Losses on Disposition of Depreciable Property. Gains and

losses are (Mark the appropriate line(s’i and if more than one is marked, explain

on a continuation sheet.)

A. - Excluded from determination of sponsored agreement costs

B.

_____

Credited or charged currently to the same pools to which the

depreciation of the assets was originally charged

C. X Taken into consideration in the depreciation cost basis of the new

items, where trade-in is involved

Y.

_____

Other(s) j/Z.

_____

Not applicable

Critena for Capitalization. (Enter (a) the minimum dollar amount of expenditures

which are capitalized for acqcnsition, addition, alteration, donation and

improvement of capital assets, and (b) the minimum number of expected life years

of assets which are capitalized. If mote than one dollar amount or number applies,

show the information for the majority of your capitalized assets. arid enumerate on

a continuation sheet the dollar amounts and/or number of years for each category or

subcategory of assets involved which differs from those for the majority of assets.)

A. Minimum Dolar Amount $5,000

8. Mnimuni Life Years over 1

Group or Mass Purcis. Are group or mass purchases (Initial complement) of

similar items, which individually are less than the capitalization amount indicated

above, capitalized? (Mark one.)

A.

___

Yesl/B. X No

COST ACCOUNTING STANDARDS BOARD PART IV -

DISCLOSURE STATEMENT DEPRECIATION AND USE ALLOWANCES



[ternNo tern Description

4.1.1

4.2.0

4.3.0

4.4.0

4.5.0


FORM CASB DS-2 (REV 10/94) -2

(()SI \t(UI \ IIN( - ANI)ARI)S BoARDL)IS( I OSI RI STAll Nil NI

RI ç)I IRI I) H’ I’IIII( I.\\V H)U—(7c) ii.cs ,\Ni tNl’vIRSIl’’ 5’ SI EM11)1 i( \ I( )N •\t l\’S lilt lioNs \\H S

ITCI11-

I L-TI itS.Tij)I

-H’T

iYeTie I )ik: 5pIeu[ur 2(fl)

4.1 .1 !\SSel \‘u1uutins and 1. seliol I ives.(Rex isd)

/\ssei \aIuIi Ions used in t he F&\ cosi proposal are coilsisient with ihose used in the[inuncial sLilemeiiis.

FOR\1 C\S13 1)S-2 (Rh\’1 lt)94) IV-3

((SI \(C(1 \ I INC Si \NL) \RI)S I)\RI)

1)IS(1 UStRI SI [F MI N I-

UNI 11511I-T I

RI ç)tfRl I) PIiI3II( \\ I(I(I—(J) 11W II \\ \&M (NI\I:RSIIV NII\l

I-i)I1(AIION,\I INSt I III IONS (IAMUS)

1k-In I iii tI’IIpI InnNo. Rc\ IInI I Nuiiiher .‘

I 1!LLII\ e I:I(: .1111 1. 21)16

4.2.t) 1IIH\ l)epi itki Asscts.

Rc sed)

1 A\IIJ tindeislaitds Ihat Ic nc• t)MI1 Liiflrin Ciualane c ducs noi contain a provision Ioi

charging usc alluwance on lul l’l’ depreccitud equipment luture ‘[‘AMJ l-&A proposals

w ill lot ct)fltaill aiiv cl]ar2CS Ibr use al lowncc on flil l deprecated assets.

K)RNl CASI3 I)S-2 (R[v t)94) IV-4

(OST \C( t )I S I .-\NI)ARI)S BOARD[)IS( It NI RI S II .\II N I (( )N IN! VI ION SI IF] 1

RI t) RI!) BY IL BlIf’ F.\\V Iflfl—(7) Ii .1 IN \S A&M I NI\ ERSI I ‘ SSIE\1[I)L( \ I ION \t. INSfl It IONS I\\I( 5)

l;I1I tLI1I (I Ci’iII

Revisi nii N ii nihi IL I)ite SiileiiiIci 20(12

44.!! (‘ri1eia tor (‘aptIiiton.(Rc iscd)

Fi\\iILS liSts flO ei.IUipflieflI (pit hyalion level ol S5.LiO() as esiahlished 1w Slate Propeily.\ccounhin lou Ptiii)OSCS i)lclIUIl)flCliI ccotinIin and imentcwies.

lLIildinls are capitalized hasetl on a SI t)t),00() threshold. Impro ements arc capitalized if’the represent a mLIj(N’ repair or reliahilit Iioii p1 ccl wluch ilicreases the valtie i’idiortiseltil lile oF the hLiildin!L. lacililies at’C eapilalizedi based on ii S1t0).000 threshold.In Frastructure is capitalized based on a S50t3.t)Ot) threshold. Internal Iv developed sotiware iscapitalized based on a Si .000.t)t)O.UO threshold.

— \1 ) ( )l PARI —

l()R\i CASB 1)5-2 (REV O94) [V-5

COST ACCOUNTING STANDARDS BOARDDISCLOSURE STATEMENT PART V - OTHER COSTS AND CREDITS


EDUCATIONAL INSTITUT1ONS (TAMUS)


Part V

5.1.0 Method of Chamino Leave Costr. Do you charge vacation, sick, holiday and

sabbatical leave costs to sponsored agreements on the cash basis of accountng

(i.e. when the leave is taken or paid), or on the accrual basis of accounting (when

the leave is earned)? (Mark applicable line(s))A. X CashB. X Accrual 1/

5.2.0 Anolicable Credits. This item is directed at the treatment of “applicable credits’ as

defined in Section C of 0MB Code of Federal Regulations, Part 200 and other

incidental receipts (e.g., purchase dhscounts, insurance refunds, library fees and

fines, parking tees. etc.). (Indicate how the principal types of credits and incidental

receipts the institution receives are usually handled.)

A. X The credits/receipts are offset against the specific direct or indirect

costs to which they relate.

B.

_____

The credits/receipts are handled as a general adjustment to the indirect

pool.

C.

______The

credits/receipts are treated as income and are not offset against

costs.

D. Combination of methods 1/

Y.

_____

Other j

_____-

1/ Describe o”i a Continuation Sheet.

FORM CASB DS-2 (REV 10/94) V -

(‘US I A(( )i N 1N(i \Ni)\kI)S Kt )\ki) (ON INLI \ lit )N Sit! I I1)ISCIOSURI S I All Nil N I

____________

Rl.t)[iRi I) [3 it Ht it LAW lt)O—ô7) Fill [LX \S r\&M I Nl\FRSil V SYSI [NiIt)tJ(Ailt)N \i iNSlIIUIR)NS (I\NliSt

I 1tflt

No. Item descriIICiii iiiiil_i 3

[Hcutivc i)ate: \ci:u’t 31. 2016

5. 1 .t) Method ol CIimrin Leave (‘osts(Revised)

Sick leave costs are charued on a cash basis to each salary accounl as lime is taken.I ineitiplc iyinent Compensal 1cm Insurance t t]( ‘I) costs and I ump—Suni payout ol \acation for

terminated cmplovee is chared to the llldi\ idua salary aecotnits based upon a rate, which is

mole si ni]ar to accrual basis . Araie is esitblishcd annually based on each members eXperienceto cover the (I and lump sum ii’ niCtit lot aceutmilated \ neal ion payments Ic) terminatedci flj) I t’ees.

lORNI C’ASB DS-2 (kEN 1Pc)4) V-2

I tCtfl

lLS(1II NuiiIci

e I)tlu Stnicr 2t)fl3

(t )‘I \t( UI “. I IN(, S I \\l).\I’I)S FR) \RI)

It )SI RI S I

RI UI 11<1:1) RY II RI If lAW (KI—(,7)

I 1)1 I IUN\I INSIl It lIONS

( ( )\ I l\I VI ION SHI :1

HR If \AS \&\t I Nl\ [RSll V S’S I I \)

5.2.)) \pphcahk’ ( reds.

(R isd)

Iruc appl)eal)le credits. SUCI) as cliiiids aiid ptiiuI.c d)ScotifllS, are olscI a:ainsl l!ic direci

or 1’&A costs to \\ Inch Ihc relate.

— 1NL) ( )I PARI —

FORNI AS[3 DS-2 (RL\. 1O/)4) V -3

COST ACCOUNTING STANDARDS BOARD PART VI - DEFERRED COMPENSATIONAND INSURANCE COSTSDISCLOSURE STATEMENT

REQUIRED BY PUBLIC LAW 100-679 THE TEXAS A&M UNIVERSITY SYSTEMEDUCATIONAL INSTITUTIONS I (TAMUS)


Instructions for Part VI

This part covers the measurement and assignment of costs for employeepensions. post- retirement benefits other than pensions (including post- retirementhealth benefits) and insurance. Some organizations may incur all of these costs atthe main campus level or for public institutions at the governmental unit level, whileothers may incur them at subordinate organization levels. Still others may incur aportion of these costs at the main campus level and the balance at subordinateorganization levels.

Where the segment (reporting unit) does not directly incur such costs, thesegment should, on a continuation sheet, identify the organizational entity thatincurs and records such costs. When the costs allocated to Federally sponsoredagreements are material, and the reporting unit does not have access to theinformation needed to complete an item, the reporting unit should require that enlityto complete the applicable portions of this Part VI. (See item 4, page (i), GeneralInstructions)

6.1.0 Pension Plans.

6.1.1 Defined-Contribution Pension Plans. Identify the types and number of pensionplans whose costs are charged to Federally sponsored agreements. (Markapplicable line(s) and enter number of plans.)

Type of Pin Number of Plans

A. X Institution employees participate in 1State/Local Government RetirementP Ian(s)

B.

_____

Institution uses TIAA/CREF plan orother defined contribution plan thatis managed by an organization notaffiliated with the institution

C.

_____

Institution has its own Defined-Contribution Plan(s) 1/

6.1.2 Defined-Benefit Pension Plan. (For each defined-benefit plan (other than plansthat are part of a State or Local government pension plan) describe on acontinuation sheet the actuarial cost method, the asset valuation method, thecriteria for changing actuarial assumptions and computations. the amortizabonperiods for prior service costs, the amortization periods for actuarial gans andlosses, and the funding policy.)

1/ Describe on a Continuous Sheet.

FORM CASB DS-2 (REV 10/94) V-1

COST ACCOUNTING STANDARDS BOARD PART VI-DEFERRED COMPENSATION

DISCLOSURE STATEMENT AND INSURANCE COSTS I


_____


ItemNo item Description

6.2.0 Post- Retirement Benefits Other Then Pensions (includin post- retirement health

care benefits) (PRBs). (Identify on a continuation sheet all PRB plans whose costs

are charged to Federally sponsored agreements. For each plan listed, state the

Plan name and indicate the approximate number and type of employees coveted

by each plan.)Z. [X] Not Applicable

6.2.1 Determination of Annual PRB Costs. (On a continuation sheet, indicate whether

PRB costs charged to Federally sponsored agreements are determined on the

cash or accrual basis of accounting. If costs are accrued, describe the accounting

practices usec. including actuarial cost method. the asset valuation method, the

criteria for changing actuarial assumptions and computations. the amortization

periods for prior service costs, the amortization periods for actuarial gains and

losses, and the funding policy.)

6.3.0 Self-Insurance Prorams (Emoloyne Grouij Insurance). Costs of the self-insurance

programs are charged to Federally sponsored agreements or similar cost objectives:

(Mark one.)A.

_____

When accrued (hook accrual only)B. X When contributions are made to a nonforfeitable fund

C.

_____

When contributions are made to a forfeitable fund

D.

_____

When the benefits are paid to an employeeF.

_____

When amounts are paid to an employee welfare plan

Y.

_____

Other or more than one method 1/Z.

_____

Not Applicable

6.4.0 SeIf-Inscirance Prorams (Worker’s Compensation, Liability and Casualty’

Insurance.)

6.4.1 Worker’s Compensation and Liability. Costs of such self-insurance programs are

charged to Federally sponsored agreements or simiar cost ohectives: (Mark

one.)A.

_____

When c!airns are paid or Losses are incurred

B.

_____

When provisions for reserves are recorded based on the present value

of the liabilityC.

_____

When provisions for reserves are recorded based on the full or

undiscounted value, as contrasted with present value, of the liability

D. X When funds are set aside or contributions are made to a fund JjY.

_____

Other or more than one method 1/Z.

_____

Not Applicable

1/ Describe on a Continuous Sheet.

FORM CASB DS-2 (REV 10/94) Vl-2

COST ACCOUNTING STANDARDS BOARD PART VI-DEFERRED COMPENSATIONDISCLOSURE STATEMENT AND INSURANCE COSTS

REQUIRED BY PUBLIC LAW 100-67D THE TEXAS A&M UNIVERSITY SYSTEMEDUCATIONAL INSTITUTIONS (TAMUS)

ItemNo Item Description

6.4.2 Casualty Insurance. Costs of such self-insurance programs are charged toFederally sponsored agreements or similar cost objectives: (Mark one.)

A.

_____

When losses are incurred (no provision for reserves)

B.

_____

When provisions for reserves are recorded based on replacementCosts

C.

______

When provisions for reserves are recorded based on reproductioncosts new less observed depreciation (market value) excluding thevalue of land and other indestructibles.

D. X Losses are charged to fund balance with no charge to contracts andgrants (no provision for reserves)

Y.

_____

Other or more than one method 1

Z.

_____

Not Applicable

1/ Describe on a Continuous Sheet

FORM CASB DS-2 (REV 10/94) VI -3

(t )Si Mt ( )i ‘N I Nt I AN! )ARI)S I3( )ARI)

1)15(1 051 RI SlAT! M!:Ni tt)NII\1.VF!0N SI!! I I

RI çI Ilk! I) BY II ItIlt LA\\ itB)—67) 11W 1 I:XAS A5I UNIV[RSI I ‘ SYSI [NI

I_I)! (\ I ION.\l INS lilt I IONS

lteiiiN

I to decitp1 on

I \\ orkLl s ( ‘0111 pensat ion and I iabil it

‘I lie repnsc to ô.1. I iiplies olil\ to wtwkers eieItsaIIotl insurance. not liahilil\

I’AMUX also sell—insures fir tiibtliiv hut no osls are chaned 10 sponsored agreet1tct1Is

directly or udireci lv.

— INl) (H” PAW! -

FOW\l CASB DS-2 (RLV IC))4) VI -4

COST ACCOUNTING STANDARDS BOARD PART VII- CENTRAL SYSTEM ORDISCLOSURE STATEMENT GROUP EXPENSES



DISCLOSURE BY CENTRAL SYSTEM OFFICE. OR GROUP (INTERMEDIATEADMINISTRATION) OFFICE, AS APPLICABLE.

Instructions for Part VII

This part should be completed by the central system office or a groupoffice of an educational system when that office is responsible for administeringtwo or more segments, where it allocates ts costs to such segments and where atleast one of the segments is required to file Parts I through VI of the DisclosureStatement.

The reporting unit (central system or group office) should disclose howcosts of services provided by the reporting unit are, or will be, accumulated andallocated to applicable segments of the institution. For a central system office,disclosure should cover the entire institution. For a group office, disclosureshould cover all of the subordinate organizations administered by that groupoffice.

Organizational Structure.7.1.0

On a continuation sheet, list all segments of the university or university system,including hospitals. Federally Funded Research and Development Centers(FFRDC’s). Government-owned Contractor-operated (GOCO) facilities, and lower-tier group offices serviced by the reporting unit

Cost Accumulation nd Allocation.7.2.0

On a continuation sheet, provide a description of:A. The services provided to segments of the university or university system

(including hospitals. FFRDC’s. GOCO facilities, etc.), in brief.B. How the costs of the services are identified and accumulated.C. The basis used to allocate the accumulated costs to the benefiting

segnients.D. Any costs that are transferred from a segment the central system office

or the intermediate adrninstrative oice. and which are reallocated toanother segment(s). If none, so state.

E. Any fixed management fees that are charged to a segment(s) ii lieu of aprorata or allocation basis and the basis of such ch.rges. If none, so state.

1/ Describe on a Continuous Sheet

FORM CASB DS-2 (REV 10/94 VII - 1

(US I \((t)I \IiN(j SlANt) \RDS B()AR[)

DISCI UStRI S IA [[MEN I(UN I Nt A It )N Slit El

RI QI ‘IIU I) i1’ It BI.l(’ I \W IItfl_67) lU. 0 \AS Al LHNIVIRSI IN SNStEM

EDt (A I ION \L INS1I It lIONS IAMtS)

Iicm ltcin ct.sciipi ii

Nn.sioii !N tunis. r

tkcn.L I).tk: Attust3l, 2016

7.1 .0 ( )riianiiaiional triietuve.

Re I.CLI)

I of I Nc seinienIs ol the fe A&M t Inversily Svsleiu are as tot ltws

i.Jni ersifles

I exas A& lvi Um\ erSiIV *

texas A&M Ilnix ersilv at (iatvestoii *

Prairie View A&M Liiix ersjI’

I aiietuii State Universitylexis j\.rv1 tnt niltiomi I nix ersitv

1 exas rNI Unix ersilv — C’oininuiee

‘texas A& NI ntversil - (‘orpus Christ i

‘lexas A&M tJniversttv — Kinusville

Texas .‘\ NI I nix ersil - ‘I exarkana

West texas .\&M Unix eisI

I extis A&M L1ntx ersity — (‘eniral ‘lexas

‘lexas A&f’xi tJntversitv Sait Antonio

A gel ie ic S

System Adnunistral ix e and ( ieneral Ohie SA(;( ))‘

I exas A&NI .\ril,ife Researeh’

I exas A&M Aeri Li t’e Lxtension Serx ice

texas A&M 1: nii neert ni 1xperi ment Stat ion

Texas ,\&N I 1 iunieei’iini ixtension Serx ice *

Jexas \%.M transportation Institute

‘texas A&M Lorest Service ‘

l’exas A&fx I Veterinary N I edieaI [)tanost ic I aaordlorv

Health Science (enters

‘tue Texas A&N1 Unix trsilv System I 1ea1i Science (enter (TAVIIlSt’Y

* \ote: 1 hese eleven memher. aioni with the Texas ,\&‘xl Research foundation. are included

in one 1& A cost ealt. ttiaLon rate and are cox erect N\ tins I)ieost:re Statement.

lORNI (ASH 1)5-2 (R[ V 10:94) Vu - 2

(( )S \( (fl NI1NC SI .\N.D.A.RDS i10\kD01St 1 )St RI S [A H MI N I (( )\ I Nt A I It IN St iTt

IU 01 IIU I) BY l’tItI If RA.Vv i)flñ7) IH[ FLN\s ,A..’.N1 [ \I\’l RSL t S SIl\t.01 1 \ I ION \I INStIl UlIONS (1 \\lt 5)

ItemItem eiIpi onNo.

Re omoim N umberEfleetmve 0mw: .1 mR I 2(116

7.2.t) Cost Accurnu hit ion ..tnd A I locaL ion.sed)

\ I ‘Ike services FO\ ideci to segments of the um ersity or um eritv s stern ( incIudiiihospitals. btRl)t”s. (0C’C facilities. dc). in brief.

FIie central system office hw lAM US is called the System :\dminisliii i\ c and C iencrai)fliees (SA( i( )). The ser. ices arovided to inembet’s ot IAMUS l)y SA(1O include the

toIIovint.:

,\cadetnic \ fliiirst)itRl of Regents(.icncral .\dnniistrai ion ( c.i’ liancelior, I)eputv Chancellor. \• ice (‘liaticellorsC icncral Counsellinaticial Account inn Mananernenl Information S r ( FA\IIS Operations)litvroi IBitcinels and \ccouniinnI I itinan ResourcesInternal Audit1 reitsurv ServicesAt retail Opetii tins

Facilities Planiutin. & _‘onstt’uctioitIii itt i]iii It ii P. Cslt It teesRi sb \ I atianernentS stern Cnmmtinieat it)flS

B) I low the costs el the services are identi bed and Iccumulatee,

The utrect costs of these ser’ ices arc iclent i fed and accuniifated throunh our liTmal

account nn sVsI urn.

) Hie basis used to a locate the accumulated costs to the ]eueft an eniucnts.

Sonic S\( ( ) off ces ate ser ice centers and assess based on esiabhct! ser ice centerrates. With the exception at aircraft operations. the charges by these service centers are.ncludec i l&A adrninstrative cost pools. Flie S. \GO offices thai do not bill forservices are tHocated as part of G&-\ expends. The cost of air travel rom an’cralloperal IOnS milU be a direct charge w hen associated w’itIi a specific pJect or otherdirect cost oheuL e.

I()RM CASB 1)52 (RFV I t)94 VII -3

1 )I A( Ct )I N I ING ‘ I AN D.\RI)S Hf ).\ RI)

I)IS(ISt’RI SI \H \J)NI( \IRLAIIt)N 511111

RI (,))IRlI) I1’t I’) III IC’ lt)t)—i lIlt Il’\S \l\1 I Ni\I kSI i S sII\I

II)I(’\IIt)’’AI I5IIII II’ (I.\\II’S)

IiiittcIii (tCN_t?)iiitiii

Rc iiiii Nuinhr

I I LCt I \ ‘ I) It ‘. Sc’pti’iiibct I 701)7

7.2.1) ( osl AeetlmulaIioIi anti Allocation ( ( ‘oniinucd ).

Rc ivtl)

Ixainpies ol S/\(() departitienis tlmt arc Ireated as service eeitIer:

Facilities Planiitii, & ( onstruet on

Internal \uditRisk 1\laIi.tL!elUeiit

I rcasitr Sel’\it.i.5y\ ircra 0 t )perai ions( )Iiice of IeL.hnoloRv & ‘INmerelalI/iltion

I)) :\nv costs Ihat are Ininslerreil Fritin a seninenl In the eenlral s\ sleill itkiee 01’ the

intermediate ahui ii stiat l\ e ott ice, and wiuch are real localed to another seunent (5). II

none, so slate.

No costs are Iranskrz’ed irotu a seenicn to SA( () and then ‘ealioealed anotier

seemcnt( s).

F) Any hxcci maniic’ement tees that are elamed to a sculk’itI(,) in aeu ot a amrta or

allocation hasis and he [sisis ot suet ehan,es. 11 none. so state.

Ihere aft’ no seemerits ot SAGO Ihat eharte tixed manat.enient flcs

— FN1) (‘)l’ PART —

I:()R\1 (‘ASH DS-2 tR[’.\ 10/94) VII - 4

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COST ACCOUNTING THE TEXAS A&M UNIVERSITY SYSTEM STANDARDS BOARD DISCLOSURE STATEMENT ... · 2017-01-09 · the texas a&m university system cost accounting standards board disclosure