We have a grant with a 43% F&A research rate, but want to establish an
internal sub-account, or child account, from this grant with a 27.5% F&A
outreach/extension rate.  The two different rates were not negotiated
during the proposal process.  I have looked through OMB Circular A-21,
but am still not clear as to how to handle this post-award.  Any
suggestions or comments are appreciated.

Michele Hamrick
Assistant Administrator
Sponsored Programs Administration
Mississippi State University
133 Etheridge Hall
P.O. Box 6156
Mississippi State, MS 39762
Phone: (662) 325-7395
Fax: (662) 325-3803
Mail Stop 9564
xxxxxx@spa.msstate.edu

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