Direct Charging of Administrative and Clerical Salaries to Federal Awards
Federal guidelines (Uniform Guidance, 2 CFR §200.413) generally treat administrative and clerical salaries as indirect (F&A) costs. However, in certain circumstances, these costs may be charged directly to a federal award if all of the following conditions are met:
- The administrative or clerical services are integral to the project or activity.
- The individuals providing the services can be specifically identified with the project.
- The costs are not also recovered as part of the indirect costs.
The principal investigator (PI) is responsible for justifying these charges in the proposal or budget modification. “Integral” generally means the activity is necessary or fundamental to the success of the project.
Administrative and clerical charges should be reviewed regularly throughout the life of the award. If the charges no longer meet all three conditions, they must be reassigned to a non-federal funding source.
Tip: For guidance on what costs are allowable more broadly, see the Allowable Costs page.
Non-Federal Sponsors
Guidance for non-federal sponsors is similar but often more flexible. Always review:
- The program guidelines
- Sponsor terms and conditions
Some sponsors may restrict direct charging of administrative and clerical salaries or require prior approval for rebudgeting. When in doubt, please contact SPA for guidance.
Responsibility for Compliance
PIs and department administrators are responsible for ensuring that all charges to federal awards are appropriate. Improper charges can be identified during audits, and any disallowed costs must be reimbursed to the federal government from the responsible unit’s funds.