Administrative and clerical salaries can be charged directly to a federal sponsor when the effort is integral to the project
UCSF has determined that integral means:
- Personnel costs must be essential, vital, or fundamental to the performance of the award or activity as documented in the award proposal or scope amendment.
- Generally administrative and clerical support as individual annual effort must not be less than 10% per year as documented in their effort report.
NIH modular grants or similar grant instruments do not require line-item budgets. (Rebudgeting authority may be used to charge administrative expenses not included in the approved budget if specific rebudgeting authority for clerical and administrative expenses is allowed by award and sponsor rebudgeting guidelines. See, for example, NIH administrative requirements.)
Sample Budget Justification
UCSF Resources
- Cost Accounting Standards (CAS) Guidelines: Charging Practices for Sponsored Projects - Section IV. Guidelines for Direct-Charging Administrative Costs to Federal Project
Sponsor Resources
- Uniform Guidance - §200.413 Direct costs and §200.430 Compensation-personal services
- National Science Foundation - Grant Proposal Guide, Chapter IV, Section B.2 Administrative and Clerical Salaries and Wages
- National Institutes of Health - Grants Policy Statement, Part II, Section 8.1.1.6 Direct charging Salaries of Administrative and Clerical Staff