Re: A-21,F.6.b Compliance -Reply Loretta Derrick 04 Jun 1998 19:17 EST

Jennifer,

I too would like to see examples of budget justifications.  Do they include
cost sharing documentation?  If you could send the file as an attachment,
that would be great.  Thank you!

Loretta Derrick
Grants Development Specialist
University of Houston-Clear Lake
2700 Bay Area Blvd.
Houston, TX 77058
ph. 281/283-3019
fax 281/283-2143

>> 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
>> >
>Date: Thu, 04 Jun 1998 16:35:12 -0400
>From: Jennifer Morgan <xxxxxx@pgh.auhs.edu>
>To: xxxxxx@pgh.auhs.edu
>Subject: Example budget justifications
>Mime-Version: 1.0
>Content-Type: multipart/mixed; boundary="=_A2F6ED8A.DCBDD4BF"
>
>If you can't open the file below, please send me an email and I'll be happy
>to fax to you.
>-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
>Content-Type: application/octet-stream; name="Example Budget
Justifications.wpd"

>Content-Disposition: attachment; filename="Example Budget Justifications.wpd"
>Content-Description: WordPerfect 6.0
>
>Attachment Converted: C:\EUDORA\ATTACH\ExampleB.wpd
>