Considerations of the proposed A-21 Accounting Principles


  • Anonymous


The new regulations on timekeeping for academic recipients of grants and contracts appear to contain proposals for a 100% accounting of time—thus a researcher's time on a given project, on other projects, and in his academic pursuits as well must be reported in detail to each government agency that provides support. These issues are described in the 1979 Office of Management and Budget Circular A-21, Appendix A, which deals with new rules for ‘Time and Effort Reporting.’

Some of the difficulties and considerations of these new regulations were described recently in a memorandum circulated at the National Academy of Sciences by Saunders MacLane of the Department of Mathematics, University of Chicago. MacLane says that the traditional independence of academic scientists will be eroded as a result of their having to fill out numerous reports that reflect many types of activity, the cumulative total of which must be 100%.