At VCU, we have "pooled" F&A rates (not the actual person-by-person actual
costs), calculated and approved (with roll-forward) by our cognizant
auditor.  We charge the approved rate for each period (7/1 - 6/30) in the
period the S&W is earned.  Absolutely correct under A-21, and never a peep
from other sponsors who do not require A-21 standards.  We do our best to
budget correctly when the proposal goes in, but often do not get the new
pooled rate figure until April or May, so we are not always on
target.  However, changes are not greatly different; this year they
actually went down a little.

Chuck

At 03:32 PM 5/29/2003 -0400, you wrote:
>Is there a "best practices" standard for charging fringe benefits to
>sponsored projects?    Our practice in the past has been to charge sponsors
>for fringe benefits using the rates that were in effect at the time the
>budget was developed, which results in a multitude of FB rates in use at any
>given time.  A much simpler practice would be to use the rates in effect at
>the time that the salary expense is incurred.      I'd be glad to post the
>results of this quick survey to the list -- what method does your
>institution use for charging fringe benefits to grants?
>
>
>
>Frances Vinal Farnsworth
>Coordinator of Sponsored Research
>Munford House
>Middlebury College
>Middlebury, VT 05753
>
>Tel:  802-443-5889
>Fax:  802-443-2081
>Email:  xxxxxx@middlebury.edu
>Web:  http://www.middlebury.edu/~grants/
>
>
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Herbert B. Chermside, CRA
Director, Sponsored Programs Administration
Virginia Commonwealth University
PO BOX 980568
Richmond, VA  23298-0568
Express Delivery Only:
 Biotech One, Suite 113
 Virginia Biotechnology Research Park
 800 East Leigh Street
 Richmond, VA 23219
Voice:  804-828-6772
Fax     804-828-2521
OFFICE e-mail   xxxxxx@VCU.EDU
Personal e-mail xxxxxx@vcu.edu
http://www.research.vcu.edu/ospa.htm

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 subscription information and a web-searchable archive, are available
 via our web site at http://www.hrinet.org (click on "Listserv Lists")
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