Guidance for direct charging administrative costs to sponsored programs.
Administrative or clerical staff must be integral to a project in order to be direct charged to a federal award and must be budgeted and justified in the proposal or have prior written sponsor approval. Under the Uniform Guidance (section 200.413), a project no longer needs to be identified as “major” to include administrative salary, but in general such expenses should be treated as indirect (F&A) costs.
To be integral to the project, the administrative activity should be:
- essential or vital to the project, and described accordingly in the justification;
- budgeted at a percentage of a person-month that reflects that essential nature (a minimum of 10% FTE);
- performed by individuals specifically identified with the project or activity; and
- costs that are not also recovered as indirect costs.
For non-federally sponsored projects, administrative or clerical staff may be direct charged provided they benefit the project and follow those sponsors’ requirements for the award.
Awards issued on or after 12/26/2014 are subject to 2 CFR 200 - Uniform Guidance
|PI Essentials: Guidance Document #2
©2012 UNH Sponsored Programs Administration, adapted with permission from Massachusetts Institute of Technology Office of Sponsored Programs