Re: Secretarial support charges on federal (NIH) award s Marie Smith 12 Sep 2002 15:01 EST

We are an A122 institution.  Our secretarial staff is treated as part of the
indirect cost.  If we need to hire a program assistant, then it is charged
as a direct cost.

If an expense can be directly linked to a program, then it can be charged as
a direct cost.  Page 11 of 66 States the Salaries and wages of
administrative and pooled clerical staff should normally be treated as
indirect costs.  Direct charging of these costs may be appropriate where a
major project or activity explicitly requires and budgets for administrative
or clerical services and other individuals involved can be identified with
the program or activity.

Marie

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Marie F. Smith, CRA
Manager of Grants Administration
Institute of Ecosystem Studies
PO Box AB, 65 Sharon Turnpike
Millbrook, NY 12545
Tel: 845-677-5343
Direct Line: 845-677-7600 x 202
FAX: 845-677-5976
E-mail: xxxxxx@ecostudies.org
http://www.ecostudies.org

-----Original Message-----
From: Roberts, Kevin L. [mailto:xxxxxx@MAYO.EDU]
Sent: Thursday, September 12, 2002 3:39 PM
To: xxxxxx@HRINET.ORG
Subject: [RESADM-L] Secretarial support charges on federal (NIH) awards

Greetings all,

Here's a naive question I should probably know the answer to but, obviously
don't.  Can secretarial support costs be charged as direct costs to a
federal (NIH) award?

I checked OMB A-122 and the NIH GPS and found little guidance so, I went to
OMB A-21.  It indicates "...clerical staff should normally be treated as F&A
costs." [F. 6. b. (2)].  As an A-122 institution, I'm wondering what the
appropriate treatment is, direct or indirect.  If possible, please cite
regulatory guidance to support your response.

Thanks in advance for your help.

Kevin L. Roberts
Mayo Foundation
Pavilion B-20J
200 First St. SW
Rochester, MN 55905
(507) 266-5368
xxxxxx@mayo.edu

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