Hello Research Administrators:

I some questions concerning the allocation of costs and would appreciate any
input you may have on the subject.

OMB Circular A-21, C 4 d (3) states the following:

(3) Direct cost allocation principles. If a cost benefits two or more
projects or activities in proportions that can be determined without undue
effort or cost, the cost should be allocated to the projects based on the
proportional benefit. If a cost benefits two or more projects or activities
in proportions that cannot be determined because of the interrelationship of
the work involved, then, notwithstanding subsection b, the costs may be
allocated or transferred to benefited projects on any reasonable basis,
consistent with subsections d.(1) and (2).

How do we determine if two or more projects are interrelated ?

Are projects with similar (or identical) titles interrelated ?

Can the PI simply deem two projects to be interrelated ?

Are two projects interrelated when they are listed as "Current and Pending
Support" for each other in the proposals submitted to the federal sponsor ?

Are there other criteria that determine whether two projects are
interrelated ?

Thank you in advance.

Sue Logan

Sue Logan, CPA, CRA
Assistant Director, Contracts and Grants
Division of Research and Graduate Studies
Florida Atlantic University
3731 FAU Boulevard, RD7
Boca Raton, FL  33431
561) 297-2606  phone
561) 297-2319  fax
xxxxxx@fau.edu

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