Agricultural Development in the American Pacific (ADAP) Project

Coordinator's Handbook

On the web at www.ctahr.hawaii.edu/adap2

Table of Contents

Budget Categories

Salaries: Salaries or hourly wages paid to Land Grant employees authorized to work directly on the project reported.

Fringe Benefits: Social Security Tax, Workers Compensation, Medical and Life Insurance, and Retirement contributions paid on behalf of Land Grant employees authorized to work directly on the project reported.

Equipment: Items with a total cost over $500 and with a minimum usable life of 2 years. Items such as computer repair kits may cost over $500, but may not last over 2 years and are therefore not considered equipment.

Supplies: Tangible items with a total cost of less than $500 or with a usable life of less than 2 years.

Travel: Airfare, per diem, and other related expenses for authorized off-island travel; or mileage. List dates the person was on travel status, not the date of the per diem or travel reimbursement check.

Publication: Expenses incurred for publishing works. Not for purchasing publications.

Other: Intangibles which do not fall under the rest of the categories. Operating expenses such as postage and telephone charges, photocopying, shipping/freight, repairs, and rental of equipment.  Also for payment of tuition and fees.

Additional information is required for Salaries, Fringe Benefits, Travel and Stipends because a lack of this basic information in ADAP ' s records at RCUH may lead to an audit of the detailed ADAP records in the Cooperating Institutions.

ADAP Home Office

University of Hawaii

CTAHR

3050 Maile Way

Gilmore 112

Honolulu, Hawaii  96822

Phone (808) 956-8140

Fax (808) 956-6967

All or part of this publication may be reproduced for educational purposes.  When doing so, please credit the Land Grant Institutions and the ADAP Project.  Publication made possible by USDA Grant #2004-38826-02201, Agricultural Development in the American Pacific (ADAP), Year 19.