Administrative and Clerical Salaries
West Virginia University Policy
Division of Administration and Finance
WVU-FS-44
ADMINISTRATIVE AND CLERICAL SALARIES POLICY
GENERAL INFORMATION
Reason for this policy:
The purpose of this policy is to inform University employees of the conditions
that must be met in order for the salaries and fringe benefits of administrative
and clerical staff to be direct charged to a sponsored award.
To whom does this policy apply?
This policy applies to all departments of West Virginia University, inclusive of
its divisional campuses and the West Virginia University Research Corporation.
DEFINITIONS
Direct Costs
Costs that can be identified specifically with a particular sponsored project,
instructional activity, or other institutional activity, or can be directly assigned
to such activities relatively easily with a high degree of accuracy should be treated
as direct costs and charged to a sponsored award.
Indirect Costs
Costs incurred for common or joint objectives which cannot be identified readily
and specifically with a particular sponsored project, instructional activity or
other institutional activity, should be treated as indirect costs. Departmental
administration is a type of expense that should usually be treated as an indirect
cost and recovered through the University’s Facilities and Administrative rates.
These costs should not be charged to a sponsored award.
POLICY
Administrative and Clerical Salaries
Salaries and fringe benefits of administrative and clerical staff of West Virginia University, inclusive of West Virginia University Research Corporation and our divisional campuses should normally be treated as indirect costs, as required by Federal Regulations. However, direct charging of these costs may be appropriate only if all of the following conditions are met:
- Administrative or clerical services are integral to a project or activity (the minimum level of effort is 5%) as justified in an approved proposal subsequently awarded by a sponsor or through local procedures established to review such requests after receipt of a sponsored award;
- Individuals involved can be specifically identified with the project or activity;
- Individuals job description should generally or specifically reflect the services being provided to sponsored awards;
- Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and
- The costs are not also recovered as indirect costs
All sponsored agreements awarded after December 26, 2014 will be required to comply with the five conditions noted above before any administrative salary charges can be directly charged on the award.
RESPONSIBILITIES
Procedure Development
Procedure development rests with the Financial Services Department and the Office
of Sponsored Programs.
Implementation
All employees are responsible for supporting this policy. It is the responsibility
of the dean or director to implement and maintain this policy within the department,
unit, or organization.
Interpretation
The responsibility for interpretation of this policy rests with the Office of Sponsored
Programs and the Financial Services Department.
CONTACTS
Additional information or questions regarding this procedure can be obtained by contacting the Financial Services Department and the Office of Sponsored Programs.
EFFECTIVE DATE: February 2, 2015
APPROVED BY:
Narvel G Weese, Jr., Vice President for Administration and Finance
President, West Virginia University Research Corporation
Daniel A. Durbin, Senior Associate Vice President for Finance
Treasurer, West Virginia Research Corporation