Date issued: April 20, 1994
Latest Revision: August, 2013
Effective December 26th, 2014, OMB Circulars A-21, A-110 and A-133 will be replaced by regulations under the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (also known as the Uniform Guidance). Please refer to the University’s Uniform Guidance website http://spa.columbia.edu/uniform-guidance for further details that may supersede information outlined in this policy. Revised policies will be posted once they are available.
Changes to Federal regulations governing charges to grants and contracts, which became effective on July 1, 1994, which curtailed the reimbursement of administrative and clerical salaries as direct charges on grants and contracts. The regulations provide that such salaries are generally indirect costs, and therefore should not generally be charged to individual grants and contracts. Since earlier changes to the Federal regulations already limited the University's recovery of administrative costs through the indirect cost rate, the effect of this change will be a loss of reimbursement, to the extent that salaries of such individuals previously funded by Federal grants and contracts may no longer be funded from those sources.
To view the full text of this policy, please use the link on the right.