Jim,

The simplified method uses a salaries and wages base only.  Therefore you
will not be permitted to charge any indirect costs to a subcontract.  One
suggestion; if the subcontract is with an individual, suggest to the
principal investigator to hire them through your payroll system and you can
pick up the indirect that way.

I hope this answers your question.
Beth

At 03:50 PM 1/26/98 -0600, you wrote:
>Hello, everybody.  Can anyone help me with the following question:
>
>Can an institution using the Simplified method for small institutions
>(A-21, Part H) charge F&A (Indirect) costs on the direct and indirect costs
>charged to a subcontract?
>
>Thanks very much for your reply,
>James
>---------------------------------------------------------------------
>James M. Barberousse
>Administrative Research Assistant
>Office of Research and Sponsored Programs
>The University of Southwestern Louisiana
>Post Office Box 43610
>Lafayette, LA 70504-3610
>
>Voice:  318-482-5811
>    Fax: 318-482-5102
> e-mail: xxxxxx@usl.edu
>
>
>
>---------------------------------------------------------------------
>James M. Barberousse
>Administrative Research Assistant
>Office of Research and Sponsored Programs
>The University of Southwestern Louisiana
>Post Office Box 43610
>Lafayette, LA 70504-3610
>
>Voice:  318-482-5811
>    Fax: 318-482-5102
> e-mail: xxxxxx@usl.edu
>

***************************************
Beth Swerdloff
Assistant Director, Sponsored Research
Florida Atlantic University
xxxxxx@ACC.FAU.EDU
Tel: (561) 367-2366
Fax: (561) 367-2319