Cost Accounting Services
Costing Policies
- Cost Policy on Sponsored Agreements
- Cost Transfer UOP (effective 1/1/2013)
- Effort Management & Reporting Policy
- Movable Equipment Policy
Q & a
Quick links
- OMB Circular A-21
- OMB Circular A-110
- Direct vs. F&A (Indirect Costs)
- Direct Cost Allocation Examples
- F&A Rates
- Benefit Rates
- Cost Accounting Standards Disclosure Statement
- Rates Agreement with Federal Government
- Major Functions
- Space Usage & Equipment Inventory
- Effort Mgmt & Reporting Tutorial
- UVM Financial Management Operations Manual
Work with our office
Direct Charging of
Administrative Effort on Sponsored Agreements
Examples of "major projects" where direct charging of
administrative
or clerical staff salaries may be appropriate are:
* Large, complex programs such as General Clinical Research
Centers,
Primate Centers, Program Projects, environmental research
centers, engineering research
centers, and other grants and contracts that entail assembling
and
managing teams of investigators
from a number of institutions. An R01 award from NIH would not
be
generally considered a complex project.
* Projects which involve extensive data accumulation, analysis and entry, surveying, tabulation, cataloging, searching literature, and reporting (such as epidemiological studies, clinical trials, and retrospective clinical records studies).
* Projects that require making travel and meeting arrangements for large numbers of participants, such as conferences and seminars.
* Projects whose principal focus is the preparation and production of manuals and large reports, books and monographs (excluding routine progress and technical reports).
* Projects that are geographically inaccessible to normal departmental administrative services, such as research vessels, radio astronomy projects, and other research fields sites that are remote from campus.
* Individual projects requiring project-specific database management; individualized graphics or manuscript preparation; human or animal protocols; and multiple project-related investigator coordination and communications.
These examples are not exhaustive nor are they intended to
imply
that direct charging of administrative or clerical salaries
would always be appropriate for the situations
illustrated in the examples.
Last modified August 15 2012 11:49 AM
