Re: A-21,F.6.b Compliance -Reply -Reply Jennifer Morgan 04 Jun 1998 11:20 EST

Glad to be of service!

>>> "Jane L. Treat" <xxxxxx@COMP.UARK.EDU> 06/04/98 10:56am >>>
Jennifer, I would like to have copies of your Budget Justification.  My
fax is 501-575-3846.  thanks.

Jane L Treat 501-575-3845  120 Ozark Hall,

On Thu, 4 Jun 1998, Jennifer Morgan wrote:

> Eric -
> As long as a cost has been included in the budget and adequately
> justified as an unusual circumstance; has gone through sponsor
> and has been awarded as budgeted, you can pay for costs as direct
> that are normally treated as indirect.  Of course, the approved budget
> and justification should be kept as a back-up document for the
> post-award file.
> I have some example budget justifications that I developed when I
> a series of sessions on Direct Costing under CAS to all faculty and
> senior administrative staff at the University of Alabama at Birmingham.
> assume that the justifications are good as I have subsequently learned
> that Coopers and Lybrand have freely plagiarized these examples,
> merely changing the fictitious names I used in the examples.  (I still
> haven't decided whether I am flattered or annoyed about this.)
> If you would like a copy of those examples, just let me know.  I'll be
> happy to send them to you either by fax or attach to an email as a
> WordPerfect document.
> -Jennifer
> >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>
> Jennifer Morgan
> Director of Sponsored Programs
> Office of Grants & Contracts
> Allegheny Campus
> Allegheny Univ. of the Health Sciences
> One Allegheny Center, Suite 880
> Pittsburgh, Pennsylvania  15212
> 412-359-1523 (voice)
> 412-359-1556 (fax)
> >>> Eric D Carter <xxxxxx@COMPTROLLER.UMD.EDU> 06/03/98
> 04:31pm >>>
> 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"
> which are charged directly to sponsored projects? Do you compare
> 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
> written procedures for A-21, F.6.b. compliance?
> Thank you,
> Eric Carter, Executive Accountant
> University of Maryland College Park
> 301-405-2619