Re: A-21,F.6.b Compliance -Reply -Reply Jennifer Morgan 04 Jun 1998 11:20 EST
Glad to be of service! -Jennifer >>> "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 xxxxxx@comp.uark.edu 120 Ozark Hall, UA,Fayetteville 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 review; > 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 taught > a series of sessions on Direct Costing under CAS to all faculty and > senior administrative staff at the University of Alabama at Birmingham. I > 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) > xxxxxx@pgh.auhs.edu > > >>> 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" 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? > > Thank you, > > Eric Carter, Executive Accountant > University of Maryland College Park > xxxxxx@comptroller.umd.edu > 301-405-2619 >