A-21,F.6.b Compliance Eric D Carter 03 Jun 1998 15:31 EST
I am interested to know what procedures other institutions are using to
insure compliance with A-21 particularly section F.6.b regarding
"departmental administration" payroll and other operating costs.
For example, do you include line items in project budgets for
secretarial, clerical, and administrative salaries, telephone (local
charges), office supplies, photocopying costs, and other costs which are
"usually" indirect costs in "normal" circumstances.
For those of you doing post-award administration, what procedures do you
use to check the appropriateness of "departmental administration" costs
which are charged directly to sponsored projects? Do you compare DA
charges to grants with the project budget? How much of this A-21
(F.6.b) compliance responsibility resides with the P.I or academic
department and how much resides at the institutional level? Do you have
written procedures for A-21, F.6.b. compliance?
Eric Carter, Executive Accountant
University of Maryland College Park