SUBJECT: Documentation of Personal Services Costs Charged to Federally Sponsored Projects
SUPERSEDES: GIM 24 (March 1, 1981)
In order to document indirect departmental administration costs includable in the University's indirect cost rates, the University must conduct an annual survey of all employees (i.e., those who do not complete an FAA report) located in deans; or departmental offices. This survey is made during the Spring Quarter each year and is coordinated by the Government Cost Studies unit of the Controller's Office. The primary purpose of the survey is to satisfy the Federal auditors that costs attributable exclusively to Instruction programs are not apportioned, in part, to sponsored projects.
Since the University's indirect cost rates include part of the cost of the salaries of administrative/support staff in deans' and departmental offices, Federal grant proposal budgets should not include any portion of such University-paid salaries as formal cost sharing.
In general, teaching costs are not allowable charges to Federally sponsored research agreements (grants/contracts) except as provided in GIM 32. Teaching costs may be allowable on training grants, capitation grants, and certain other special awards such as those for course development. In each case, the teaching costs must be directly related to the goals of the particular sponsored program. For further details regarding limitations on teaching costs, please refer to GIM 32 (November 15, 1983).
Questions regarding the documentation of costs, as described above, may be referred to the Grant and Contract Accounting Office, Ext. 3-6739.