Item
No.                                                                                             Item Description

5.1.0     Method of Charging Leave Costs.
revised 7/1/01

Do you charge vacation, sick, holiday and sabbatical leave costs to sponsored agreements on the cash basis of accounting (i.e., when the leave is taken or paid), or on the accrual basis of accounting (when the leave is earned? (Mark applicable line(s))

A. ____ Cash

B.     X   Accrual 1/ Continuation Sheet
 

5.2.0     Applicable Credits. This item is directed at the treatment of "applicable credits" as defined in Section C of OMB Circular A-21 and other incidental receipts (e.g., purchase discounts, insurance refunds, library fees and fines, parking fees, etc.). (Indicate how the principal types of credits and incidental receipts the institution receives are usually handled.)

A. __X__ The credits/receipts are offset against the specific direct or indirect costs to which they relate.

B. _____ The credits/receipts are handled as a general adjustment to the indirect pool.

C. _____ The credits/receipts are treated as income and are not offset against costs.

D. _____ Combination of methods 1/

Y. _____ Other 1/

1/ Describe on a continuation sheet.