Administrative & Clerical Costs on Non-Federal Sponsored Agreements James F. Ball 19 Sep 1996 15:23 EST

 We have heard several different opinions on this topic from a number
of sources (federal auditors, audit firms, federal agency representatives,
etc.) and are interested to know how other institutions are planning on
treating administrative and clerical costs on non-federal sponsored
projects, in light of the A-21 F.6.b) rule and the May 8, 1996 incorporation
of the four CAS standards into A-21.
 Are you planning to allow for budgeting and charging administrative
and clerical costs, for example, as a direct cost in non-federal sponsored
agreements? What is the general consensus on whether or not this violates
the "like costs in like circumstances" rule in A-21? We would be interested
in hearing from any institution willing to share its approach to this issue.

James F. Ball
Manager, Policies & Procedures
The Ohio State University Research Foundation
614-292-6278 Phone
614-292-4315 Fax
xxxxxx@magnus.acs.ohio-state.edu