Section F  of A-21 (Continued)

Departmental Administration Expenses:
These expenses are those that are incurred for administrative and supporting services that benefit common or joint departmental activities or objectives in academic dean's offices, academic departments or divisions, and organized research units (such as institutes, study centers, and research centers).  These expenses include the salaries and fringe benefits of personnel in these offices and the normal operating expenses associated with the office; i.e. office supplies, telephone, travel not associated with a specific contract or grant, and etc. Administrative and supporting expenses are allowed IF they are treated consistently in like circumstances.  The federal agencies may authorize additional costs for department heads and faculty only in exceptional cases.  Section F.6.b, the guidelines for the determination of departmental administrative costs as direct or F&A costs, will be examined closely in the next section of your training.

Sponsored Projects Administration:
Here is where the expenses are grouped for an organization whose primary function is to administer grants and contracts - such as our Contracts and Grants Office, or a special security unit.  This includes the salaries and fringes for the head of the unit, assistants, staffs, and salaries of employees who are supporting that organization. If there has been no other alternative already provided for in Section E.2.d, then these costs will be allocated by the institution on the basis of the modified total cost of the various sponsored projects.  

Library Expenses:
The cost of the library, including books and materials purchased for the library less any items that can be considered income credits as identifies in Section C.5, fall into this area.  It also includes salary and fringe benefit costs for those employees associated with the library.  Again, if there are has been no other alternative already provided for in Section E.2.d, then these costs will be allocated by the institution  in proportion to the salaries and wages applicable to those functions, and others to the other institutional activities of the institution.

Student Administration Services:
The expenses that are incurred for the administration of student affairs and for services to students, including such things as deans of students, admissions, registrar, etc  Salaries and fringe benefits as well as operating costs associated with this function are included.  These costs will be allocated to the instruction function of the institution. 

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