CAS 501 requires us to ensure that our cost proposal estimates are
consistent with our methods of reporting and accumulating costs.  I would
like to poll the group to see where the documentation for proposal budgets
is being housed.  Are the sponsored programs offices keeping the details or
are most schools leaving the responsibility up to the individual faculty to
retain the "evidence" of method and basis of estimation.

If you are leaving the responsibility with the PI, what level of detail are
you requiring at the proposal approval stage?  Are you requiring detailed
explanation of each line item?  Who will the auditor spend his or her time
with if audited?

Regardless of who keeps the documentation -   How much is enough and how
much is too much?

We are currently leaving the responsibility with the PI but are having a
difficult time explaining what we need at the proposal approval stage to
feel comfortable that the budget is compliant.   We want to be
service-oriented but not too loose with regulations.  Any ideas from the
gallery?   Thanks.

----------------------------------------------------------
Martha M. Taylor,   Director               (334) 844-4438
Contracts and Grants Administration         FAX (334) 844-5953
307 Samford Hall
Auburn University,  AL  36849-5131
xxxxxx@mail.auburn.edu

$$HRComments by austind          Thu Oct 23, 1997 -- 09:16:37 AM
Martha:
 Our sponsored programs department is responsible for keeping documentation
 related to budgets. Someone in our pre-award office actually works up each
 budget in conjunction with the PI, as well as assists the PIs in pulling
 together their proposals.  Once awarded, all the pre-award material gets
 combined in one filing system with the post-award documentation.  So at audit
 time, the auditors spend most of their time in our post-award and accounting
 offices.
 How much documentation is enough?  That is a hard one to answer.  But
 basically, if the documentation is not done on the front end (e.g., sole source
 justifications), you put the burden on post-award staff to try and gather this
 information after the fact.

Diane Austin, CRA
Marshfield Clinic
Division of Research
1000 N. Oak Avenue
Marshfield, WI  54449
Phone: 715-387-9134
Fax: 715-389-3131
Email: xxxxxx@mfldclin.edu