Allowable Payroll Expenses
Important information to know.
Faculty and Professional Research Salaries, Wages, and Benefits. Usually directly charged to an instruction (40XXXX) or research (44XXXX - 59XXXX) organization code.
- These expenses must meet all of the following criteria:
- Permitted under the terms of the sponsored award
- Correspond to the level of effort expended on the project
- Documented in the University effort reporting system (PARS)
- Benefit costs must be incurred in conformity with established University policies
- Those salary and benefit expenses related to general departmental or college activity support, such as the Dean's Office expenses, are considered indirect and may not be charged directly to a sponsored award.
Administrative & Clerical Salaries, Wages, and Benefits.
- These expenses usually may not be directly charged to a sponsored award.
- These expenses may be charged directly to a sponsored award only under one of the following circumstances:
- The sponsored award explicitly budgets for these expenses and each individual involved can be specifically identified with the project.
- The amount of academic department or division administrative or clerical support is significantly greater than the routine level of services usually provided.
- Satisfactory justification for directly charging these expenses must be provided to the awarding agency.