Field Name: |
IINDIRECT COST BASE |
Inquiry Screen #: |
06 |
Common Abbreviation: |
INBAS |
Dictionary Reference #: |
FS442 |
Field Length: |
1 alphanumeric character |
Required Accounts: |
All Subsidiary Ledger accounts in Restricted Funds for
which indirect cost is authorized by the funding agency. |
Definition: |
This attribute indicates the base upon which indirect cost
is calculated. The indirect cost base determines the direct cost categories
against which the indirect cost should be applied. Indirect cost is calculated
at the end of the month on grants and contracts, and a report (AM953) is
generated. Indirect cost charged to each grant and contract is also shown
in the AM091 under Sub 9100. Occasionally, manual entries are made to adjust
indirect cost charged to the account. |
Modification: |
Online |
Responsibility: |
Manager, Department Accounts, Restricted Funds. |
Data Verification Procedure: |
Monthly review of AM040 and quality control. Verification
is the responsibility of the Manager, Cash Management, Restricted Funds. |
Applicable Accounts: |
Subsidiary Ledger:
5-20001 through 5-26998
5-27000 through 5-27399
5-27401 through 5-27999
5-28001 through 5-29998
5-30001 through 5-99899
Various Ledger 6 |
|
Values: |
Value
|
Description |
M
|
Modified Total Direct Cost -- total direct cost less equipment
(6xxx); internal patient care charges (34xx, 35xx, 36xx); central
computer charges (24xx); scholarships, fellowships and other
student aid (831x, 832x, 836x, 837x, 838x); subgrants and subcontracts
(86xx) over $25,000; Physical Sciences Division central shop
charges (23xx) |
S
|
Salaries and Wages |
T
|
Total Direct Cost |
E
|
Educational Service Agreements -- total direct cost less
equipment (6xxx) and tuition and fees (831x) |
X
|
A base that is specific to the award or contract; must be manually
input using Comptroller Form 86 |
|