|
Administrative Costs Defined
Administrative costs have been defined as the direct costs, including those in the form of salaries, benefits, contractual costs, supplies and data processing charges, incurred to comply with most provisions of the Uniform Administrative Requirements for Grants contained in 40 CFR Part 30 or 40 CFR Part 31.
Direct costs for grant administration are ineligible even if the grantee or
sub-grantee is required to carry out the activity under the grant agreement.
The prohibited administrative costs also are all indirect costs under OMB Circulars
A-21, A-87, and A-122, and Subpart 31.2 of the Federal Acquisition Regulation.