The following is a replication of the 'Interim Guidelines For Direct-Charging Costs to Grants' manual issued August 7, 1997. The Guidelines were written to provide reference and guidance for Principal Investigator and Grant Administrators for the consistent treatment of charges to sponsored research agreements. In general, these guidelines apply to federal and non-federal grants and contracts.
Exceptions are possible on non-federal grants and contracts, and are specific to sponsor guidelines.
Contact the Office of Sponsored Projects Accounting with any questions or comments. Enclosed is Washington University's revised policy statement on direct-charging costs to sponsored research agreements. Direct-charging administrative costs. These standards defined more stringent requirements for direct-charging such costs as office supplies, postage, memberships and local telephone, fax and data lines. Circular A-21 does not absolutely bar such costs from being charged directly to a grant.