Does anyone have a clear idea of how USDE wants us to fill
 out the new 424 budget forms which list stipends as a
 separate item after indirect costs?  I have gotten three
 different answers from three different people at USDE.

 My assumption was that they don't want us to include stipends
 in an indirect cost base so they listed it as a separate item
 after indirect costs are calculated.  This was confirmed by
 one program officer.  Another program officer said to include
 the stipends under "other" (before indirect cost calculation)
 and then ALSO list them under the stipend line (of course
 the items would not add up if we follow this persons
 advice).  Another program officer said to ignore the line
 item for stipends and include the stipend amount  where ever
 we have in the past.

         Any comments will be appreciated.
         --
         Beth Seaton
         Sponsored Projects Administrator
         Western Illinois University
         xxxxxx@ccmail.wiu.bgu.edu