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Plant Fund and F&A Analysis

This area performs all accounting functions related to the Plant Fund. The Plant Fund is the part of the general ledger used to record long lived assets, replace property, retire debt and record the cost of assets. A more specific list of the area's activities is as follows:

  • Capitalization of capital construction projects;
  • Calculate Facilities and Administrative (F&A) Cost Rates. The F&A rate proposal is the process that the university uses to calculate real and necessary indirect costs incurred which are not readily identified with specific projects or activities. Sponsored Program indirect costs are reimbursed by the Federal Government and other agencies via a negotiated F&A rate;
  • Calculate Cost Allocation Rates (aka. GAR & GIR). The rates are used to allocate indirect costs related to auxiliary activities to university internal and external activities;
  • Perform all functions related to the crossover of university financial information to the State Accounting System (CORE);
  • Reconcile and distribute pooled Treasury investment income;
  • Maintain all allocations applicable to the university in the university financial system;
  • Compile and maintain all capital asset information in Fixed Asset Tracking System, PSAM, for the university;
  • Compile and maintain space information in WebSpace System for the university.



Pooled Investment Earnings (PIE)

Capital Assets:
Department Contacts:
​Nara Shagdar, Senior Director
​Brett Yamashita, Plant Fund & Cost Accounting Manager
Berta McGee, Lead Accountant
David Butler, Accountant/WebSpace
​Jae Woo Jung, Plant Fund Accountant
​Bruce Pfieffer, Accounting Technician
​Pei-keng Foong, Sponsored Project Financial Reporting Analyst
​Grant Garceau, Business Analyst

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