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Peer reviewed Peer reviewed
ERIC Number: EJ493179
Record Type: CIJE
Publication Date: 1994
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-1068-4867
EISSN: N/A
Understanding the New A-21 Allocation and Documentation Standard.
Sellers, William
Research Management Review, v7 n1 p53-63 Spr 1994
New federal regulations concerning direct cost accounting for college and university research projects are explained. It is concluded that the new standard allows institutions to reduce the signatures required on cost transfers and use reasonable cost allocation methods to simplify distribution of direct costs when research is supported by multiple awards. (Author/MSE)
Descriptors: College Administration, Federal Regulation, Higher Education, Money Management, Program Costs, Recordkeeping, Research Administration, Research Projects, Resource Allocation, School Accounting, Standards
Publication Type: Guides - Non-Classroom; Journal Articles
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A