Re: allowable cost? Hawk, Patricia 18 May 2004 17:40 EST
Chuck, I share your opinion about the use of the F&A recovery also. Once the funds are collected from the Federal government, it becomes the recovery and then becomes institutional funds, not federal funds. I believe John's referring to the fact that you have to "keep track" of lobbying expenses as an unallowable cost for F&A rate proposal purposes. It has to be separately identified in the F&A rate proposal and go into the "other institutional activity"--where the rest of the unallowable activities go. It's unallowable in terms of it being unallowable for reimbursement as either a direct or an indirect cost--the Federal government recognizes that colleges and universities do this, but it has to be identified and then "taken out of the equation." Also, I believe the percentage of F&A recovery on research resources only applies to those institutions shown in Exhibit B of OMB Circular A-21. Pat Patricia A. Hawk Training Specialist, Research Accounting Oregon State University 306 Kerr Administration Bldg. Corvallis, OR 97331 (phone) 541-737-5422 (fax) 541-737-2069 -----Original Message----- From: Research Administration List [mailto:xxxxxx@HRINET.ORG] On Behalf Of Herbert B. Chermside Sent: Tuesday, May 18, 2004 1:19 PM To: xxxxxx@HRINET.ORG Subject: Re: [RESADM-L] allowable cost? I beg to disagree. Lori was speaking of F&A recovery, not costs going into the F&A pools! F&A RECOVERY is just paying you back for what you spent. I'll admit that there is a commitment to spend 5% of F&A recovery on research resources, but that still does not make it "federal funds". Of course if these institutional funds are spent for lobbying, they must not get into the F&A base! Chuck At 03:58 PM 5/18/2004, you wrote: >No. A-21 applies to F & A expenditures as well. It would be disallowed >as part of your F & A base. > >John Finn >Compliance Office >Office of Sponsored Programs >Univ. of North Carolina - Wilmington >601 South College Road >Wilmington, NC 28403-5973 >xxxxxx@uncw.edu >V. 910-962-7562 >F. 910-962-4011 > > >-----Original Message----- >From: Research Administration List [mailto:xxxxxx@HRINET.ORG]On Behalf >Of Lori Messer >Sent: Tuesday, May 18, 2004 3:53 PM >To: xxxxxx@HRINET.ORG >Subject: [RESADM-L] allowable cost? > > >Good Afternoon, > >Can one use recovered F & A costs to pay a consultant who will be doing >what could be defined as lobbying activities? > >Thank you, > >Lori Messer, MPA, CRA >Director >Research & Sponsored Programs >Wake Forest University >P.O. Box 7528 Reynolda Station >Winston-Salem, NC 27109 >(336) 758-5888 >(336) 758-1959 fax > > >====================================================================== > Instructions on how to use the RESADM-L Mailing List, including > subscription information and a web-searchable archive, are available > via our web site at http://www.hrinet.org (click on "Listserv Lists") >====================================================================== > > >====================================================================== > Instructions on how to use the RESADM-L Mailing List, including > subscription information and a web-searchable archive, are available > via our web site at http://www.hrinet.org (click on "Listserv Lists") >====================================================================== Herbert B. Chermside, CRA Special Asst. to VP-Research Virginia Commonwealth University PO BOX 980568 Richmond, VA 23298-0568 Voice: 804-827-6036 Fax 804-828-2051 e-mail xxxxxx@vcu.edu ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================