When are administrative and clerical charges allowable on a federal award?
The September 1, 1994, revision of OMB Circular A-21 established the principle that administrative and clerical expenses are normally considered and treated as a Facilities and Administrative (F&A) cost. In order for these types of expenses to be considered an allowable charge on an award the award must be considered a MAJOR project as described in OMB Circular A-21 Exhibit C http://www.whitehouse.gov/omb/circulars/a021/a021.html ). In addition, the expense must be specifically identified with and directly benefit the project, budgeted and approved by the sponsor and the University, and be supported by an explicit justification of need within the budget. These types of expenses include but are not limited to secretarial/clerical wages, office supplies, postage, dues and memberships and local telephone calls (which are currently not charged to grants/contracts), Internet Service Provider (ISP), cell phones, and pagers. It is important to note that the requirement of MAJOR project does n
The September 1, 1994, revision of OMB Circular A-21 established the principle that administrative and clerical expenses are normally considered and treated as a Facilities and Administrative (F&A) cost. In order for these types of expenses to be considered an allowable charge on an award the award must be considered a MAJOR project as described in OMB Circular A-21 Exhibit C http://www.whitehouse.gov/omb/circulars/a021/a021.html ). In addition, the expense must be specifically identified with and directly benefit the project, budgeted and approved by the sponsor and the University, and be supported by an explicit justification of need within the budget. These types of expenses include but are not limited to secretarial/clerical wages, office supplies, postage, dues and memberships and local telephone calls (which are currently not charged to grants/contracts), Internet Service Provider (ISP), cell phones, and pagers. It is important to note that the requirement of MAJOR project does n
