Administrative and Clerical Salary costs are recovered as indirect costs via application of the F&A rate by default. However, they may be included as direct costs on a sponsored program if they meet all of the following criteria under Uniform Guidance §200.413:

• Administrative/clerical salaries are integral to the project or activity
  • Per RU Policy, “Integral” = services are essential, vital, or fundamental to the project activity and a minimum of 25%FTE compensation is budgeted
• Individuals involved can be specifically identified
• Costs are explicitly included in the budget or have prior written approval of the federal awarding agency
• Costs are NOT also recovered as indirect costs

Please download the Administrative and Clerical Salaries University Policy to learn more.