The
Office of Animal Resources (OAR) is obligated
to recover the costs associated with the procurement and care
and support of animals. Investigators are billed on a monthly
basis for those expenses. Bills are distributed to the respective
investigators following the month
the costs were incurred. OAR will charge the MOCODE that was supplied to them on the original animal order form. Authorization covers animal purchase, animal housing per diems, and associated service charges. MoCode provided will be charged for all costs unless a change is authorized in writing.
All
expenses attributable the purchase of animals, the direct
care and other support are re-charged to investigators as
per diem or direct bill expenses. Per diem costs are computed
based upon direct costs for caring for animals (personnel
time, supplies, food and bedding, etc.) that can be directly
tracked to the care of those animals. Other costs for support
(general facility cleaning, cage washing and administrative
costs) are divided among the cost centers and are also part
of the computed per diem. Per diem rates are reviewed regularly
to determine their accuracy and will be adjusted annually
if warranted. It is the goal of OAR to give 12 months notice before altering per diem charges.
Determination of per diem charges is in accordance with OMB Circular
A-21, which provides guidelines to federal grant recipients
on how direct and indirect costs should be determined. Further, OAR uses the
NCRR’s “Cost Analysis
and Rate Setting Manual for Animal Research Facilities”
to determine the best practices for determining per diem
rates.
Veterinary
care, health monitoring and regulatory activities are not
part of per diem. The University of Missouri, Office
of Research, subsidizes these activities. |
