A-21 Direct Cost Restrictions

Federal Regulations restrict the charging of certain administrative expenses as direct costs to grants and contracts unless specifically identified in the proposal and approved in the awarding document.
Below is a list of the restricted expenditures as specified in OMB Circular A-21 and Federal Uniform Guidance:

Clerical and Administrative Salaries Use the Account Range below for these salaries.
Office Supplies It is not allowable to purchase office supplies on the Lab and Technical Supplies accounts (62600-62644). The Operational Supplies accounts should not be used on contracts and grants (62400-62443).
Local Telephone Costs Telephone equipment, fax equipment, telephone installation and repairs, and cellular phones are unallowable. Individual long distance phone calls pertaining to the project are allowable.
Postage The expense associated with sending letters through the USPS is a postage charge. The expense of sending express packages is a Shipping/Freight charge.
Membership Dues Not allowable

If any of the restricted categories listed above need to be charged to an award, the following restricted accounts must be established on the award by the Office of Sponsored Projects before incurring any charges.

Account Range Description
51000-51008 Clerical and Administrative – Other Salaries
53200-53203 Clerical and Administrative – Hourly
53225-53228 Clerical and Administrative – Hourly Encumbered
54600-54602 Clerical and Administrative – Work Study
55200-55201 Clerical and Administrative – PAN Overtime
62500-62528 Office Supplies
63200-63219 Telcom-Monthly Recur Charges (Equipment)
63300-63319 Telcom-Other Charges
63500-63519 Telcom-Miscellaneous
63600-63619 Postage
64600-64611 Membership Dues in Associations