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.
Purpose of this Policy
On July 26, 1993, the (Federal) Office of Management and Budget issued regulations which limit those instances were administrative type costs may be charged as a direct cost to grants and contracts awarded by Federal agencies. These limitations apply to both salary and non-salary costs. The University has issued a separate policy to deal with the treatment of clerical and administrative salaries. This policy is issued to implement Federal rules pertaining to nonsalary costs, which took effect on July 1, 1994, and set forth guidance on when such expenses may, and may not, be directly charged to Federal awards.
To see the full text of this policy, please use the link on the right.