Charging of Administrative and Clerical Salaries to Federal Grants and Contracts
Charging of Administrative and Clerical Salaries to Federal Grants and Contracts
This provision is intended to establish the principle that the salaries of administrative and clerical staff should usually be treated as indirect costs, but that direct charging of these costs may be appropriate where the nature of the work performed under a particular project requires an extensive amount of administrative clerical support that is significantly greater than the routine level of such services provided by academic departments. All such salaries must meet the general criteria for direct charging in OMB Circular A-21 Section d.1 -- i.e. "... be identified specifically with a particular sponsored project... relatively easily with a high degree of accuracy," and the special circumstances requiring direct charging need to be justified to the satisifaction of the awarding agency in the grant application or contract proposal.
Notes
top- Dates of official enactment and amendments: Not Available
- History: N/A
- Cross References: N/A
About This Policy
Effective Date Supersedes N/A Issuing Authority N/A Responsible Officer Paul M. Cardin, Contract Officer