Documentation for Direct Charging
Clerical Salaries to Sponsored Projects
Fund: ERS:
O
FFICE OF S PONSORED P ROGRAMS
Rev 07/01/2015
The OMB Uniform Guidance (2 CFR §200) mandates that administrative costs normally should be treated
as indirect (F&A)
costs and generally should not be charged directly to awards funded by the federal
government. The OMB Uniform Guidance also provides guidelines addressing the exceptional situations,
as described below, when it may be appropriate to charge administrative costs directly to federally-
sponsored agreements.
Administrative/Clerical Salaries
Administrative and clerical salaries are typically classified as indirect costs but in limited circumstances
may be allowable as a direct cost.
PI Signature
Date
OSPA Agreement
Date
Justification: Please describe the “unlike circumstance” that exists that make these charges allowable:
Criteria: The following three (3) criteria must be met for these costs to be considered for direct
charging:
☐ Administrative or clerical services are integral to a project or activity.
The services contribute to the technical scope of the project and are essential, vital, or fundamental
to the project or activity.
☐ Individuals involved can be specifically identified with the project or activity.
The amount of effort that the administrative or clerical staff put forth on the project can be clearly
identified.
☐ Such costs are explicitly included in the budget or have the prior written approval of the Federal
awarding agency.
A detailed budget justification must be included in the proposal or prior approval request.
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