Cost Accounting

Cost Accounting and Rate Setting

Since May of 2000, UNMC has utilized the NCRR Cost Analysis and Rate Setting Manual for Animal Research Facilities as a blue print to capture allowable costs and assist in setting per diem and service charge rates.  A cost-accounting report and analysis is produced on a yearly basis.  UNMC does not recover the full costs of providing animal care through per diem and service charges.  The VCR Office provides a yearly subsidy to cover any allowable expenses not recovered through per diem and service charges.

Comparative Medicine currently utilizes 7 different animal research housing/support sites to support UNMC research involving the use of animals.  They are as follows; DRC I, DRC II, Wittson Hall, Eppley Science Hall, 4230 Building, Lied Transplant Center, all located at the main campus and a facility at the College of Dentistry located in Lincoln, NE.  

New per diem and service charge rates go into effect on July 1st of each fiscal year following the collection and analysis of data from the previous year.  The VCR office attempts to limit any yearly per diem or service rate increase to 4% or less.  For planning purposes, investigators should factor in a minimum annual increase of at least 4%. 

Comparative Medicine conducts an annual per diem survey of it’s Board of Regents peer institutions to compare rates and to ensure UNMC remains competitive.  UNMC’s peer institutions are; The Ohio State University, The University of Colorado Health Science Center, The University of Iowa, The  University of Illinois – Chicago, The University of Kansas Medical Center, The University of Kentucky, The University of Minnesota – Twin Cities, The University of Oklahoma Health Science Center and the University of Tennessee – Memphis.

Current Board of Regents Peer Institution Survey