When you include cost shared effort in a federal grant budget, are you
silent on the F&A associated with the cost-shared salary and fringes, or do
you show the F&A associated with the cost-shared salary and fringes as cost
share?  It seems to me that if you DON'T charge the F&A associated with
cost-shared salary and fringes, there's a consistency problem.  But if you
DO cost share the associated F&A, your institution has to set aside real
dollars in a companion account to satisfy the allocability requirement (and
where would those dollars come from?).  I have seen both practices
reflected in subcontract budgets from other institutions.

What is your institution's practice?
---
Erik A. Thelen, Ph.D.
Executive Director
Office of Research and Sponsored Programs
Marquette University; P.O. Box  1881; Milwaukee, WI 53201-1881

Email xxxxxx@marquette.edu     Phone 414-288-5327     Fax 414-288-1578
URL   http://www.marquette.edu/orsp

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