Mary Laura -

The following excerpt can be found in its' entirety at:

http://www.whitehouse.gov/OMB/circulars/a021/a021.html

F&A costs shall be distributed to applicable sponsored agreements and other
benefiting activities within each major function (see Section B.1) on the
basis of modified total direct costs, consisting of all salaries and wages,
fringe benefits, materials and supplies, services, travel, and subgrants and
subcontracts up to the first $25,000 of each subgrant or subcontract
(regardless of the period covered by the subgrant or
subcontract).  Equipment, capital expenditures, charges for patient care and
tuition remission, rental costs, scholarships, and fellowships as well as
the portion of each subgrant and subcontract in excess of $25,000 shall be
excluded from modified total direct costs...

-----Original Message-----
From: Research Administration List [mailto:xxxxxx@hrinet.org]On Behalf Of
Mary Farnham
Sent: Monday, December 04, 2000 3:21 PM
To: xxxxxx@HRINET.ORG
Subject: subcontracts

Dear Resadmers,
Can anyone tell me where in A-21 (I think) I can find reference to charging
F&A
on only the first $25K of all subcontracts.  Our situation is that we are
putting together a budget for a Cooperative Agreement and submitting a three
year budget.  The awards will be made annually and called "supplements".  We
are
required to submit a new budget for each year.  In the past, we have been
able
to charge F&A on each subcontract for each award year.  Something tells me
that
is not the way we're supposed to handle this situation.  Therefore, I'm
looking
for the appropriate reference in A-21 or any other words of wisdom that may
be
out there.
As always, thanks!
Mary Laura Farnham

Mary Laura Farnham, Director
Office of Sponsored Programs & Research
University of Nebraska at Omaha
6001 Dodge Street
Omaha, Nebraska 68182-0210
(402) 554-2286 (voice)
(402) 554-3698 (fax)
xxxxxx@unomaha.edu
http://www.unomaha.edu/~wwwspr/osp.html

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