w88 slot online Administrative and Clerical Costs to Federally Sponsored Projects

Policy Date:October 2016
Revision:3
Last Review: April 2022

On December 26, 2014, the Office of w88 slot online and Budget (OMB) enacted the Uniform w88 slot online Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called, "Uniform Guidance") to provide the foundation for grants management. In the Uniform Guidance, clarification is provided with regard to when the direct w88 slot online of administrative and clerical staff salaries may be appropriate.

When Administrative and w88 slot online Costs May Be Appropriate

w88 slot online the Uniform Guidance,§ 200.413 Direct w88 slot online (c), administrative and clerical salaries are typically considered an indirect cost and should be treated as such. However, under certain circumstances it may be appropriate to direct charge administrative and clerical salaries costs. Per 200.413 Direct Costs (c), direct w88 slot online of clerical and administrative staff salaries "may be appropriate only if all of the following conditions are met:

1. Administrative or w88 slot online services are integral to a project or activity;
2. Individuals involved can be specifically identified with the w88 slot online or activity;
3. Such w88 slot online are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and
4. The w88 slot online are not also recovered as indirect w88 slot online."

Requesting to Direct Charge w88 slot online and Administrative Costs

If clerical and administrative salaries are anticipated on a sponsored project, it is crucial that these costs be included in the budget and, further, that the budget justification include the rationale to support the direct w88 slot online of such costs. It is important to note that sponsor approval for direct w88 slot online clerical and administrative salaries is not automatic. If a proposal is awarded with clerical and administrative salaries included as direct costs in the budget, Sponsored Projects infers this to be sponsor pre-approval for the direct w88 slot online of clerical and administrative costs. If sponsor pre-approval for direct w88 slot online clerical and administrative salaries is not obtained through the proposal submission process, then sponsor approval to direct charge clerical and administrative salaries to the active sponsored project must be obtained prior to the w88 slot online on any such costs.