James,

I wouldn't put food (besides travel) on any Federal award, no matter
what the interpretation is. If you have been through an audit that found
food items as a direct cost, you would realize it isn't worth the
aggrevation.  They are usually disallowed.

Good luck.

John Case
Assistant VP and Controller
Desert Research Institute
Reno, Nevada
(702) 673-7396

James F. Ball wrote:
 >
 > I am looking for interpretations regarding the allowability of food
as a
 > direct charge on a sponsored project for a regular project staff
meeting.
 > It would seem that J.28 of A-21 would allow such a cost if it were a
 > regular staff meeting of project personnel for which the "primary
purpose
 > is the dissemination of technical information". J.28 indicates that
this
 > "includes costs of meals...and other items incidental to such
meetings...".
 Any opinions?
 >
 > James F. Ball
 > Sponsored Program Officer
 > The Ohio State University Research Foundation
 > 1960 Kenny Road
 > Columbus, Ohio 43210
 > 614-292-6278
 > 614-292-4315 Fax
 > e-mail: xxxxxx@osu.edu