Kevin,
We're an A-122 institution as well. The rules on treatment of
admin/clerical are the same as for A-21 institutions, but A-122 does not
contain the set of possible exceptions contained in A-21.
In Attachment A to A-122, Section 3.b.(4), you'll find the specific language
which requires us to treat like costs consistently, to direct charge
salaries and other items only "wherever identifiable to a particular
program." And, it says, "The salaries and wages of administrative and
pooled clerical staff should normally be treated as indirect costs. . . ."
The exemptions contained in A-21 do also apply if those are helpful. In
addition, I've had some conversations with Bill Wells at NCI about this
issue, and he's very clear on it. If you want to call, I'd be happy to talk
about this topic.
Kim
Kim Moreland, Director
Grant and Contract Administration
Fred Hutchinson Cancer Research Center
1100 Fairview Avenue, N
M/S J6-500
Seattle, Washington 98109
xxxxxx@fhcrc.org
206/667-4868 (voice)
206/667-6221 (fax)
-----Original Message-----
From: Roberts, Kevin L. [mailto:xxxxxx@MAYO.EDU]
Sent: Thursday, September 12, 2002 12:39 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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