Like many others we set aside a part of our indirect cost revenues for a
reserve for disallowances.
The question being asked here is, how much is enough?
We currently have about 2% of annual grant expenditures in our reserve.   We
are a comprehensive non-PhD institution; our grants volume per year is just
under $10 million.
How big a reserve do other institutions carry?
We would like to hear some examples, suggestions, ideas, and war stories.
Thanks.

Stuart A. Ross
Director
Grants and Contracts
California State University, Fullerton
xxxxxx@fullerton.edu
714 278 2106

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