Section F 6B  of A-21 (Continued)

Salaries of administrative and clerical staff are normally to be treated as F&A costs.  We can direct charge these expenses if it can be demonstrated that the person is performing a research service, the amount of effort charged is greater than 10%, the salaries are specifically justified in the original project budget and not disallowed by the funding agency, and sufficient justification is made in the project budget to show other than routine administrative or clerical support. So...remember this when you develop your budgets!

Items such as office supplies, postage, and local telephone costs are normally treated as F&A costs. However, those purchased directly for technical or scientific use on a project, charges are allowable if justified on the original requisition or purchase voucher and were included in the original budget and approved by the funding agency.  These costs are normally associated with large center projects or surveys.

Memberships in either professional or social organizations are treated as F&A costs since the benefits are hard to specifically identify with a specific research project.

Once the costs are determined, they will be  allocated as follows: 
a. the administration of the dean's office to the academic departments on the basis of modified total costs, and
b. the  administrative costs of each academic department and the department's share of expenses allocated in a) to the appropriate functions of the department on the basis of modified total costs.

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