Re: A-21,F.6.b Compliance -Reply Janet Hahn 04 Jun 1998 11:43 EST

Jennifer, would you please send me the sample budget narratives, too?
I'd be happy with either e-mail attachment or fax, whichever is easier
for you.  Thanks!  Janet
Janet M. Hahn
Director, Research & Sponsored Programs
Radford University
Radford, VA 24142-6926
tel: 540-831-5479
fax: 540-831-6636

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)
> >>> 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
> 301-405-2619