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Re: A-21,F.6.b Compliance -Reply -Reply Philip A. Corcoran 05 Jun 1998 08:24 EST

check out the coopers reference--I know Morgan from SRA

At 05:30 PM 6/4/98 -0400, Jennifer Morgan wrote:
>here ya go!
>
>>>> "Dejean, Jacqueline S." <xxxxxx@PARTNERS.ORG> 06/04/98
>11:33am >>>
>Jennifer, Hi! I would also like to have copies of your budget
>justification. Fax# 617-726-9414.Thanks. Jackie email:
>xxxxxx@partners.org
>
>> -----Original Message-----
>> From: Jane L. Treat [SMTP:xxxxxx@COMP.UARK.EDU]
>> Sent: Thursday, June 04, 1998 10:57 AM
>> To:   xxxxxx@hrinet.org
>> Subject:      Re: A-21,F.6.b Compliance -Reply
>>
>> 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
>> >
>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
>
>Attachment Converted: "C:\NETAPPS\EUDORA\PCMAIL\Example Budget
Justifications.wpd"
>