Bob,

Equipment, according to NIH and defined in 45 CFR parts 74 and 92, is an
article of tangible nonexpendable personal property having a useful life
of more than a year and an acquisition cost of $5,000 or more per unit.
However, consistent with the receipient organizational policy, lower
limits may be established. Grantees may implement the new definition
(provided they do so consistently on an organization-wide basis) even
though the definition in the cost principles may not yet correspond. (45
CRF Part 74.2 and 74.34)

All this and more...*everything* you wanted to know about equipment under
grants ran in the NIH Guide on April 28, 1995: volume 24, number 15.

Also, see the NIH Guide dated September 23, 1994, Volume 23 entitled
"Treatment of Administrative and Clerical Salaries under NIH Grants and
Cooperative Agreements Awarded to Educational Institutions". It states
that OMB A-21 was revised in 7/93 to define the criteria for charging
salaries of administrative and clerical staff to Federally sponsored
grants and cooperative agreements. Revision clarified the principle that
the salaries of administrative and clerical staff should usually be
treated as indirect costs, but that direct charging of these costs may be
appropriate where the nature of the work performed under a particular
project requires an extensive amount of administrative or clerical
support that is significantly greater than the routine level of such
services provided by academic departments. Charging of these costs would
need to meet the general criteria for direct charging in section D.1.-"be
identified specifically with a particular sponsored project...relatively
easily with a high degree of accuracy,".....not sure that five hours per
week meets the above or the situations they list as appropriate for
direct charging. May be most appropriate to cover with indirect cost
recovery.

Examples of cirumstances where direct charging of administrative or
clerical staff may be appropriate is listed in this Guide.

Hope this helps.

Nancy Hutchinson
Office of Grants and Contracts
Nova Southeastern University
xxxxxx@alpha.acast.nova.edu

On Mon, 23 Oct 1995, Bob Mitchell wrote:

> We have a number of NIH Training grants and the question has arisen as to
> whether or not a computer and a portion of a secretary's time can be
> charged to the grant. In the 6/3/94 Guide, it says, "institutional
> costs can be requested........to defray the cost of other research training
> expenses, such as staff salaries, consultant costs, equipment, research
> supplies, and staff travel. Does "equipment" mean a computer? Can a portion
> of a secretary's time be charged to the grant if her effort is devoted to
> that project for, say, 5 hours/week?
>
> I'd appreciate any thoughts. Thanks - Bob
>
>
>
>
> ============================================================
> Robert F. Mitchell, Jr.
> Administrator
> UMAB, Pharmacology & Experimental Therapeutics
> 655 W. Baltimore St., Room 4-006
> Baltimore, MD  21201
> voice: 410-706-3562
> fax  : 410-706-0032
> xxxxxx@umabnet.ab.umd.edu
>