We have specifically been told that such costs (secretaries, general office support) are not allowable on "regular" R01-type grants (in fact, we had our F&A rate cut for a while because of such costs). For program projects, center grants, and others with "core" administration costs . . . or for a project that has a major administrative component (mail-outs, etc.), such costs may be allowable. Our auditors did a nice little chart for our campus to better explain what should be "direct" and what "F&A" per A-21. It's available at http://www.utmem.edu/molecular_resource/directs_and_indirects.htm--if it might be useful to you. Debbie S. Deborah (Debbie) L. Smith, Ed.D. Director, Research Administration UT Health Science Center 8 So. Dunlap, Suite C-109 Memphis, TN 38163 (901) 448-4823 (901) 448-7600 fax xxxxxx@utmem.edu ----- Original Message ----- From: Baumann, John <xxxxxx@UMKC.EDU> To: <xxxxxx@HRINET.ORG> Sent: Thursday, September 12, 2002 4:03 PM Subject: Re: [RESADM-L] Secretarial support charges on federal (NIH) award s I think that the second paragraph of Marie's answer is where the key lies. I used to be at an A122 institution and we would budget and incur salary expenses for AAs as a direct costs for a project if the role of the administrative assistant was to provide identifable and direct services to a specfic research project. So, if an AA spent 20% of his/her effort on a specific project (maintaining data files, insuring the processing of project documents, handling project correspondence, etc)than we would propose and pay 20% of that person's time as a direct cost to the project. John John R. Baumann, Ph.D. Director Office of Sponsored Programs & Research Support University of Missouri -- Kansas City 5100 Rockhill Road Kansas City, MO 64110 816.235.1303 (v) 816.235.6532 (f) xxxxxx@umkc.edu location: 5211 Rockhill Road -----Original Message----- From: Marie Smith [mailto:xxxxxx@ECOSTUDIES.ORG] Sent: Thursday, September 12, 2002 3:01 PM To: xxxxxx@HRINET.ORG Subject: Re: [RESADM-L] Secretarial support charges on federal (NIH) award s 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 %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%% 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 ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ====================================================================== ====================================================================== Instructions on how to use the RESADM-L Mailing List, including subscription information and a web-searchable archive, are available via our web site at http://www.hrinet.org (click on "Listserv Lists") ======================================================================
