In instituting Financial Accounting Standards No. 116 and 117, we are taking a
look at some of our procedures on campus.  In your institution, who is
responsible for making the determination whether a grant is a contribution or an
exchange?  Is this part of the sponsored programs office function?  Accounting
office?  Is Resource Development (or Institutional Advancement) involved in the
process and, if so, how?  I'd appreciate any input.  Thanks!

Jenny Bradley
Director of Academic Grants
Roanoke College
Salem, VA  24153
(703) 375-2409
Fax: (703) 375-2213
e-mail: xxxxxx@ACC.ROANOKE.EDU