This question is probably only for the hospitals on the list-serv --
those hospitals with pharmacies.

Our Hemophilia Treatment Center was recently awarded 340b status, and
I'm wondering how that will impact my Post-Award / Grant Accounting
area.  We have a small subaward from a Hemophilia foundation that
supports 5% of our PIs salary.  We also will have the costs and
revenue
stemming from the sale of the drugs.  The revenue is program income.
The cost of the drugs, being incident to the generation of the program
income, is deducted from the revenue to determine a subtotal of
revenue
- expense.  We will then have the staffing of the Hemophilia Treatment
Center (non billable costs) as costs offsetting the program income.

1.  Per the NoGA, net program income is required to be reported 30
days
after the end of the grant period.
2.  The 340b manual mentions audit, but not A133 audit.  The 2007 A133
Compliance Supplement does not list CFDA# 93.110.
3.  The NoGA states 45 CFR Part 74 applies.

A133 must apply to the program income ~ right?  Can anyone cite the
source that says that?  With the citation, will I be able to see what
the A133 auditors will audit?

Also, in what level of detail do you report the net program income -
just one line item on the FSR / invoice?

Do you apply indirect charges to the expenses incident to the
generation of the program income?

Thanks in advance for your insight!!

Linda Ward, MBA
Grant Accounting Manager
Grant Accounting  35-123A
Children's Hospitals and Clinics of Minnesota
2910 Centre Pointe Dr.
Roseville, MN 55113
651-855-2603
651-855-2690 Fax
email: xxxxxx@childrensmn.org
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