As a University Affiliated Research Center (UARC), APL was established to provide or
maintain essential engineering, research, and/or development capabilities through a
long-term, strategic relationship with DoD. APL has core competencies identified
that must be provided in support of its mission to support DoD.
APL must adhere to specific requirements in the way that we conduct our business
activities
These requirements are detailed in a UARC Management Plan which ensures that we
remain consistent with public policy
Accounting, Estimating, Property and Purchasing Differences
APL is audited by DCAA as a commercial entity and is held to different standards
than the university. These audits allow
APL to maintain its business system approvals (accounting, estimating, property, and
purchasing).
In order to maintain the aforementioned business system approvals, APL requires JHU
and other subcontractors to provide
more detailed budget justifications and back up than is customary at a university.
Our sponsors, DCAA and contracts
clauses require this level of detailed information. This information is used to
conduct a cost/price analysis as well as
technical evaluations.
DCAA auditors sit on-site at APL and can come to us at any time and request
information.
APL operates under Commercial Cost Principles (per FAR 31.2) and is not subject to
the Uniform Guidance (UG) Cost
Principles (Subpart E). Instead of a Negotiated Indirect Costs Rate Agreement
(NICRA), APL utilizes its current Forward
Pricing Rates (FPR) to develop proposals. It's important for JHU to be aware of this
distinction when contracting under
federal awards (or associated subawards/subcontracts) to help ensure that the
appropriate terms and conditions are
aligned with APL's requirements Additionally, all support provided by APL to JHU
requires the submission of a proposal
prepared in compliance with APL's Corporate Policy & Procedure.
Additional APL Information
What is APL's tax status?
APL's tax status, under the Internal Revenue Code, is 501(c)(a).