Administrative and Clerical Salaries
-
Included on this page:
- In July 1993, OMB
Circular A-21 was revised
- Office of Research issued guidelines dated 11/15/93 (Grant
and Contract Fiscal Administration II notebook pages R65
- R67)
- NIH, ONR, and NSF each issued implementation guidelines
- Administrative and clerical salaries on grants (budget type
05) normally treated as indirect costs (Facilities and Administrative
Costs)
-
PI is responsible for compliance with Office of Research guidelines:
- Admin/Clerical costs must be budgeted in the proposal
- Proposal must be funded to include admin/clerical costs
- Charges identified specifically and allocated relatively easily with a
high degree of accuracy (A-21)
- Unlike circumstances must exist (CAS)
- NIH, NSF, and ONR allow rebudgeting, however, other elements of
11/15/93 policy still required
- OSP reviews federal awards and notes on the NEA whether administrative
costs are allowable
- Include administrative and clerical salaries in proposals when expected
- Exercise rebudgeting authority when allowable or obtain written prior approval if the need for such salaries arises after the award is received
- Compliance with CAS
- Refer to the Cost Accounting Standards web page for additional
details
- Results in potential disallowance at expiration if guildelines are
not followed
- OMB
Circular A-21, Cost Principles for Educational Institutions
- Office of Research guideline letters dated 11/15/93, 8/10/94, 10/4/94
(GCA II class notebook pages R65 - R74)
- NIH implementation plan dated 9/23/94. (GCA II class notebook pages
R72 and R73)
- ONR implementation plan dated 6/26/95. (GCA II class notebook pages
R75 - R77)
- NSF implementation plan.
- Cost
Accounting Standards, GCA class web page
