Università di Roma “Tor Vergata” University of Rome Tor Vergata UTV towards Full Cost Reporting Model Francesca Dominici: European Research Office Ljubljana 19-20 November 2009 Università di Roma “Tor Vergata”

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it The University of Rome “Tor Vergata” is located in the South-eastern suburb of Rome The buildings are located in a 640-hectares campus A theatre has been restructured by UTV and Local Institutions Accommodation for about 220 students On going projects: Investment by the Municipality, new infrastructures (Rectorate, Law and Science Faculty, Botanic Garden, the City and Museum of Sport)

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it The University offers six schools: Law Sciences Engineering Humanities Economics Medicine 4

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it The University in figures 43.244 Students’ population 1.474 Professors and Researchers (staff) 962 Personnel of the Administration (staff) 61 Undergraduate degree courses (3-years) 55 Graduate degree courses (2-years) 5 One cycle Degrees (Medicines, Dentistry, Building Engineering and Architecture and Law) 5

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it UTV towards FULL COST - In the past EU FPs UTV in Additional Cost - In FP7 no cost models, only Full Cost Full Cost requires: ANALYTICAL CALCULATION METHODOLOGY OF ACTUAL INDIRECT COSTS TO BE CERTIFIED BY EC 6 6

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it GRADUAL PROCESS TO FC UTV HAS OPTED FOR STFR before an analytical calculation methodology of actual indirect costs will be implemented The methodology implies: the identification of the expenses items with respect to their destination: principle of accrual 7 7

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it UTV CRITICAL POINTS with the methodology : 1) Problematic situations arising in using a corporate computerized tool based on financial accounting with consequent difficulties as regards the principle of accrual and in the identification of the expenses with respect of their destination 8 8

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it UTV CRITICAL POINTS with the methodology : 2) the complexity of UTV internal organization: Central Administration/28 Departments UTV will opt for a simplified method OR for a more complex method? 9 9

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it UTV CRITICAL POINTS with the methodology : 3) “minor” critical point: difficulty in collecting data from the different administrative offices involved (working group) 10 10

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it UTV CRITICAL POINTS with the methodology: 4) the difficulty to identify separately the costs for the research activity excluding those related to teaching and assistance. Excluding also not elegible costs according to EC rules 11 11

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it HOW UTV IS PROCEEDING for the identification of a calculation method of OH: The main reference: Model Grant Agreement Annex VII E: EC requirements for the certification of the calculation methodology 12 12

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it Indications reported in Annex VII E of the GA: Indirect Costs should include only the costs which provide support to the whole organization; To exclude costs expressively referred to activity identified as “no research activity”; To maintain separate common costs as far as possible, otherwise using objective drivers to assign the costs to the different activities; The total costs shared and assigned should comply with the data registered in the accounting; To exclude not elegible costs; If a beneficiary opts for a simplified calculation method of OH it will be possible to identify the percentage of the general research costs for the whole legal entity without identifying different rates for different departments; Free choice of the drivers. 13 13

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it AT NATIONAL LEVEL: ADJUSTMENT OF RULES ALSO for the Programmes funded by the Ministry of University and Research (MIUR) Introduction of analytical calculation method of general expenses based upon effective/real costs incurred and assigned as pro-rata according to a equal and corrected method duly justified (no more forfait) Law references: Ministry Decree 2 January 2008 MIUR; Ministry Decree n. 593 2000 MIUR; Legislative Decree 297 1999 (support the research and technological development and the mobility of the researchers EC Communication 2006/C 323/01) 14 14

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it AT NATIONAL LEVEL: ADJUSTMENT OF RULES The percentage of indirect costs will be determined by the total Indirect Costs for research and development activities on the total cost for personnel according to the data registered in the last approved consolidated financial statement 15 15

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it WHAT UTV intends to do: Identification of a calculation method of the percentage of general expenses of the whole organization in particular referred to the research activity: N/D N= all the general expenses D= research staff costs 16 16

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it WHAT UTV intends to do: The method followed is based on the financial accounting and possibly also on the principle of accrual: - consolidated financial statement Accounting amounts effectively paid Calculated rate to be updated yearly 17 17

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it WHAT UTV intends to do: N: General expenses (no directly connected to a specific research project) Premises operation (es. security, electricity, maintenance; organizational operation (es. social charges, rent); Services (es. postal charges, transport) 18 18

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it WHAT UTV intends to do: D: Research staff costs and other personnel involved to the project No distinction between research/teaching activities, as impossible, so all the related costs are considered: Careful approach! Permanent and Temporary Staff 19

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it WHAT UTV intends to do: Rate: (N/D)% Not eligible items according to EC rules will be excluded Main examples: VAT and IRAP! 20

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it WHAT UTV is doing: external auditor recruited by a public procurement for the certification; Internal Working Group coordinated by our office “Ufficio Ricerca Europea” to collect and elaborate data; 21

International Relations Office relazioni.internazionali@uniroma2.it Università degli Studi di Roma “Tor Vergata” www.uniroma2.it International Relations Office relazioni.internazionali@uniroma2.it Head Mobility/Placement European Research Office Interuniversity Cooperation Agreements Fellowships 22

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it SCHOOL OF ECONOMICS Via Columbia 2 www.economia.uniroma2.it

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it SCHOOL OF ENGINEERING Via del Politecnico 1 www.ing.uniroma2.it

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it SCHOOL OF MEDICINE and University Hospital of Tor Vergata Via Montpellier 1 www.med.uniroma2.it

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it SCHOOL OF HUMANITIES Via Columbia 1 www.lettere.uniroma2.it

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it SCHOOL OF SCIENCES Via della Ricerca Scientifica 1 www.scienze.uniroma2.it

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it SCHOOL OF LAW Via Orazio Raimondo 18 www.juris.uniroma2.it

Università degli Studi di Roma “Tor Vergata” www.uniroma2.it Thanks for the attention! Francesca Dominici: European Research Office Tel. 0039 06.72592226 fax: 0039.06.7236605 e-mail: dominici@uniroma2.it 29