2320.005 Charging General Administrative and Clerical Costs on Federally Sponsored Projects Policy
Salaries of administrative and clerical personnel, such as secretarial staff, receptionists, accountants, bookkeepers and other administrators, should normally be treated as Facilities and Administrative (F&A) costs and not charged directly to federally sponsored projects. Similarly, general administrative expenses, including office supplies, postage, toner, copy paper, local telephone charges and memberships, must normally be charged to F&A rather than directly to federally sponsored projects.
