Does anyone have a good list of characteristics for how to identify
"separately budgeted and accounted for" under the A-21 definition of
Organized Research?  For example, does the research funding have to have a
separate account and be for only one specific project?  We have recently
reviewed our accounts to ensure that the A-21 designation of Organized
Research, Instruction, or Other Sponsored is accurate.  For a few accounts,
we have encountered a mild difference of opinion as to what it means to be
separately budgeted and accounted for versus falling under Departmental
Research and being classified as Instruction.

All institutions address this differently especially with regard to
Agricultural Experiment Station appropriations and major funding to
establish research centers.  Also, I have found that
the definition one way or
the other has an impact on our reporting of expenditures to the National
Science Foundation.  However, the account
attributes must be accurate and consistently applied for purposes of the
indirect cost study.  Does anyone report Departmental Research as OR in the
NSF report of expenditures?  Does anyone manually gather data for certain
accounts that affect the NSF report but are not included for purposes of
their indirect cost study?  Either way, can you explain your rationale?
Any suggestions are appreciated.  Thanks.

Martha Taylor
Auburn University
xxxxxx@auburn.edu

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