Arkansas State University – Jonesboro
Sponsored Programs Accounting
Justification for Charging Administrative Costs
Fund Number: __________ Project Title: ___________________________________________
Principal Investigator: ______________________________
Under normal circumstances A-State classifies administrative costs (i.e. office supplies, clerical
salaries, postage) as an indirect cost, but in some circumstances they may be allowable as a
direct cost if they meet all of the following criteria from 2 CFR 200.413. Please review the
following criteria and state how the planned costs meet the requirements:
1. Are the administrative or clerical services integral to the project or activity? In order
to be considered integral, they must be essential, vital, or fundamental to the
project. Also, any salaries must be budgeted at least 10% FTE and must be explained
in the budget justification.
2. Can the costs be specifically identified with the project?