My interpretation of Don's 2nd question is can he claim the IDC as
additional cost sharing?

The answer, maybe.  Refer to A-110, section 23 (b), Cost sharing or
matching.  It states, "Unrecovered indirect costs may be included as part
of cost sharing or matching only with the prior approval of the Federal
awarding agency."  Occasionally the RFP specifically provides permission.
Otherwise you should ask.  We routinely include the IDC we would have
collected when the cost sharing is "in-kind" salaries.

Jean N. Humphries
Director, Research Services
Texas Engineering Experiment Station
The Texas A&M University System

006 Wisenbaker Engineering Research Center - MS 3406
College Station TX 77843-3406

Phone:  (409) 845-1264
Fax:    (409) 845-9643
Email:  xxxxxx@tamu.edu
URL:    http://engineer.tamu.edu/tees/trs/

====================================================

>Date:         Mon, 20 Jan 1997 23:01:06 -0500
>From:         Don O'Shea <xxxxxx@MTHOLYOKE.EDU>
>Subject:      Re: Cost-sharing Volunteer Services
>To: Multiple recipients of list RESADM-L <xxxxxx@health.state.ny.us>
>
>>
>> I have some questions about budgets that include volunteer time of the PI
>> (summer salary "earned" but not requested) as part of the required match on
>> a federal grant.
>>
>> Is this a common practice?
>We do it when we feel PI cannot get full summer salary
>
>Can the institution claim the indirect costs to
>> which we would have been entitled had that person been paid as an "in-kind"
>> match?
>I never thought of this, but I would highly doubt it -- usually
>one takes less salary to keep the cost of the grant down and
>make it more attractive to funding agency,  Adding overhead
>defeats this goal.
>
>Is the same time and effort reporting system used for paid summer
>> salary sufficient documentation for auditors?
>If the donated time is listed explicitly as a match on budget
>sheet, then we track it by same time and effort
>reporting mechanism for regular grants -- otherwise
>we don't bother.
>
>> If people respond to me directly I'll post a summary to the list.
>>
>> Franci Farnsworth
>> Middlebury College

Jean N. Humphries
Director, Research Services
Texas Engineering Experiment Station
The Texas A&M University System

006 Wisenbaker Engineering Research Center - MS 3406
College Station TX 77843-3406

Phone:  (409) 845-1264
Fax:    (409) 845-9643
Email:  xxxxxx@tamu.edu
URL:    http://engineer.tamu.edu/tees/trs/

====================================================