/
ALLOWABILITY OF ADMINISTRATIVE/CLERICAL SALARIES ON ALLOWABILITY OF ADMINISTRATIVE/CLERICAL SALARIES ON

ALLOWABILITY OF ADMINISTRATIVE/CLERICAL SALARIES ON - PowerPoint Presentation

mitsue-stanley
mitsue-stanley . @mitsue-stanley
Follow
389 views
Uploaded On 2015-10-14

ALLOWABILITY OF ADMINISTRATIVE/CLERICAL SALARIES ON - PPT Presentation

FEDERALLY SPONSORED PROJECTS Guidance for the University of Washington research community in preparation of grant and contract applications and postaward administration Administrative amp Clerical Salaries ID: 160772

clerical administrative award salaries administrative clerical salaries award charging amp cost direct osp sponsored proposal gca post review costs

Share:

Link:

Embed:

Download Presentation from below link

Download Presentation The PPT/PDF document "ALLOWABILITY OF ADMINISTRATIVE/CLERICAL ..." is the property of its rightful owner. Permission is granted to download and print the materials on this web site for personal, non-commercial use only, and to display it on your personal computer provided you do not modify the materials and that you retain all copyright notices contained in the materials. By downloading content from our website, you accept the terms of this agreement.


Presentation Transcript

Slide1

ALLOWABILITY OF ADMINISTRATIVE/CLERICAL SALARIES ONFEDERALLY SPONSORED PROJECTS

Guidance for the University of Washington research community in preparation of

grant and contract applications and post-award administrationSlide2

Administrative & Clerical Salaries

Presented by:

Carol Rhodes

, Associate Director, Office of Sponsored Programs

Ted Mordhorst

, Assistant Director, Research Accounting and AnalysisSlide3

Administrative & Clerical Salaries

The costs incurred by the university for Administrative and Clerical salaries are included in our negotiated Facilities & Administrative (F&A) cost recovery.Slide4

Administrative & Clerical Salaries

Because these costs are included in the F&A rate, direct charging them to a sponsored award means we are charging the sponsor twice for the same cost.

This is a cost area that is susceptible to abuse and therefore federal examiners have targeted this as an area to review.Slide5

Administrative & Clerical Salaries

OSP and GCA have developed guidance for departments to assist in proposing and charging these costs to sponsored projects.

This is in addition to GIM 23 which includes a list of job codes designated as administrative/clerical in our latest F&A rate proposal.Slide6

Proposal Review

OSP will review the circumstances that are being presented to the sponsor

in support

of the direct charging of administrative/clerical salaries in light of the federal

cost principles

and GIM 23

.

Administrative/clerical salaries proposed in a grant or contract budget as a direct cost

or as

cost-share must meet each of the following criteria:Slide7

Proposal Review

The salary falls within the special circumstances specified by OMB

, Circular

A-21 Section.F.6.b Interpretation (see GIM 23 for text

);

The title, effort level and salary of the position are stated in

the proposal

; and

The

special circumstances warranting direct charging of the

services are explained

in the

proposed

budget justification

-OR-

The

Sponsor specifically allows the direct charging

of administrative/clerical

costs due to the type of grant or contract and

this is

documented in the funding opportunity announcement (FOA).Slide8

Post Award

It is the Principal Investigator’s responsibility to document the roles, duties, and

effort devoted

to a sponsored project for all personnel. Therefore,

the duties of

any administrative

or clerical position described in the justification to OSP should

be reflected

in the departmental record as the project is carried out.Slide9

Post Award

At

the time of budget set-up, OSP

notifies

GCA

when administrative and clerical salaries have been appropriately justified

and funded

. GCA denotes this in the accounting

system by activating Grant Control Flag #2

Subsequent compliance

checks

may be performed to

ensure that administrative and clerical salaries are

appropriate when

charged to a federal award.Slide10

Post Award Rebudgeting

If charging an administrative/clerical salary was unforeseen at the time of proposal

but the

need to do so arises after time of award, the same criteria

for including them in the proposal budget apply

.

The PI/dept

must send an appropriate justification to OSP for

review

and

to notify GCA to add Flag #2.Slide11

Post Award

If an administrative/clerical payroll title is necessary for an individual with research or technical -based effort on the project, notification to OSP is required.

OSP will document the role of the individual and will notify GCA. Flag #2 will not be added to the budget.Slide12

Frequently Asked Questions

Q.

Is direct charging small percentages of administrative/clerical effort (salaries

) among

several off-campus sponsored agreements allowable per OMB

Circular A-21

guidelines

?

A. Not Generally, A-21 allows the direct charging for large complex projects that require an exceptional level of administrative support. Small percentages of effort would not indicate an exceptional level of administrative support.Slide13

Frequently Asked Questions

If

administrative/clerical salaries were proposed in the application and

the sponsor

did not specifically disallow them in the award, are they allowable?

A. In most cases the answer is probably yes.

Q.

What about the treatment of administrative and clerical costs on

non-federal awards

?

A. They are allowable if

the sponsors of those projects do not

specifically disapprove

the cost in the award or in other notices it gives to the University.Slide14

QUESTIONS?