The salaries of administrative and clerical staff should normally be treated as Facilities and Administrative (F&A) costs. Direct charging of these costs may be appropriate only if all of the following conditions are met:
- Administrative or clerical services are integral to a project or activity - to be integral is to be essential, required, a core resource to the successful completion of the scope of work;
- Individuals involved can be specifically identified with the project or activity;
- Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and
- The costs are not also recovered as F&A costs.
The budget justification must include all of the following:
- An explanation as to why the administrative/clerical staff is necessary to complete the technical goals of the project.
- A list of the responsibilities of the administrative/clerical position.
- An explanation as to why the services that the administrative/clerical support will provide are significantly different or greater than what is routinely provided by the academic unit.
- Any additional information that would strengthen the budget justification and further explain the unusual need or unlike circumstances for the administrative/clerical support.
Return to CAS Guidance start