Administrative and Clerical Salaries

Guideline Date: April 2015     Revision: 1     Last Review: August 2017

Why are administrative and clerical salaries normally treated as indirect costs?

To comply with the Uniform Guidance, administrative and clerical salaries must normally be treated as indirect costs. However, the Uniform Guidance does provide for criteria that, when met, can justify the direct charging of administrative and clerical salaries to a project. The special criteria and the procedures surrounding them are documented in the University Sponsored Projects policy, Charging Administrative and Clerical Costs to Federally Sponsored Projects.