A-21 Direct Cost Restrictions

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 These salaries have been identified by job code and are identified below.
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

Administrative and Clerical Job Codes

0008 Manager
0009 Accountant
0010 Accounting Clerk
0011 Administrative Assistant
0012 Administrative Manager
0013 Administrative Secretary
0017 Associate Accountant
0039 Clerk
0080 Executive Secretary
0083 Financial Analyst
0280 Supervisor, Accounting
0505 Financial Aid Specialist
0506 Supervisor
0511 Office Assistant
0512 Executive Secretary
0513 Administrative Assistant
2003 Administrative Assistant to VP
2121 Administrative Manager 2
2124 Administrative Officer
2125 Administrative Assistant-VP/DN
2127 Administrative Assistant to DN
2212 Asst. Manager, Accounting
2215 Manager, Accounting
2218 Senior Accountant
2237 Senior Financial Analyst
2239 Budget/Planning Analyst
2250 Billing Clerk 2
2305 Coordinator Office Support
2942 Billing Clerk 3
3030 Accounting Specialist
3048 Administrative Assistant 2
8074 Manager, Budgets & Admin
T003 Assistant Business Manager
T004 Financial Special Projects Manager