Grant Accounting has revised the guidance for charging clerical and administrative salaries to sponsored projects (funds 500/510).  As a reminder, clerical and administrative salaries are normally considered indirect (F&A) costs and are not allowed as direct charges to sponsored projects. 

To be allowed, all of the following apply:

1. Administrative and clerical services are integral to the project or activity
   • The requirement that the cost is “integral” means the services are essential, vital, or fundamental to the project or activity
2.  Individuals involved can be specifically identified with the project or activity
3. Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency
4. The costs are not also recovered as indirect costs.

If the costs of clerical and administrative salaries were not explicitly included in the budget or budget justification, re-budgeting for those costs will require prior approval of the awarding agency.  The approval should be obtained before the costs are charged to the project.  NIH has waived this requirement unless the change results in a change of scope.

For more information, please review the entire guidance document here: http://gao.fo.uiowa.edu/managing-grants-contracts/costing-considerations/clerical-and-administrative-salaries-%E2%80%93-guidelines