Indirect cost reimbursement is a reimbursement of cost already incurred by
the institution.  The recovery is recorded as unrestricted revenue on the
financial statements.   Therefore, there is no restriction on it's use.
There is a technicality however, you are not really spending indirect cost
funds, just as you would not be spending tuition funds.  You are formally
requesting an addition to the budget based on the revenue stream.

Depending on how you set up the separate budgets for the training, you
could also recover a portion of those expenses through the indirect cost
proposal for that time period.  No don't worry, this is legitimate.  Talk
to your indirect cost specialist and he or she can advise you as to the
most beneficial set-up of those accounts.

Charlie Tardivo
Director of Grant Administration and Accounting Operations
Whitehead Institute for Biomedical Research
Cambridge  MA  02142
phone--617-258-5107
xxxxxx@wi.mit.edu

_______________________________________________________________________________

We would like to use some of our indirect cost funds to pay for on-campus
training of administrators and faculty in the team approach to management.
The training would not be related to any particular grant project.  As I
read A-21, this should be an allowable cost.  Can anybody out there confirm
my conclusion?

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Live long and prosper.   >:-I

Nancy Kay Peterson
Director of Grants
Somsen Hall, Room 202-C
Winona State University
Winona, MN  55987
Phone:  507/457-5519
FAX:    507/457-5586
e-mail: xxxxxx@VAX2.winona.msus.edu