SUBJECT:
Direct Charging of Administrative and Clerical Salaries
The attached interpretation provides guidance on defining the circumstances
under which administrative and clerical salaries may be charged directly
to Federal sponsored agreements in accordance with the provisions of Section
F.6.b, of the July 1993 revisions to 0MB Circular A-21, "Cost Principles
for Educational Institutions." This interpretation amends the May 17, 1994,
interpretation by adding an additional illustration of when direct charging
of salaries of administrative or clerical staff may be appropriate.
If you have any questions, please do not hesitate to contact me or Jack
Sheehan.
