Are ARRA funds subject to fringe and indirect charges?
Yes, unless specifically exempted by law. Departments must budget for any charge-backs for indirect or fringe that will be made for personnel or overhead, since these costs must be included within the allowable percentages. ANY personnel charged to ARRA funds must be assigned to ARRA work and must document every hour of ARRA and non-ARRA work. Personnel performing ARRA work may not be charged to any other item of appropriation and then EX the charges at a later date to the ARRA funds. All personnel must be coded for ARRA positions and hours in accordance with issued guidance.
