Development and administrative costs (D&A) are costs that do not directly relate to the provisions of program component services, including services to children with disabilities.
Examples
Personnel:
- Executive Director
- Deputy Directors
- Fiscal Manager &
Staff
- Bookkeeper
- HS/EHS Director (no
other responsibilities)
- Fringe Benefits for Administrative Personnel
|
- Administrative
Assistant
- Administrative
Secretary
- Human Resource
Manager & Staff
- Other Managers (not service component specific)
|
Non-Personnel
- Legal services
- Advertising
- Accounting
- Single audit
- Indirect costs
- Travel costs for administrative personnel
Dual Benefit Costs
- Head Start Director
(also has specific component responsibility)
- Secretary
- Office equipment
- Office supplies
- Rent
- Other supplies
|
- Mortgage
- Utilities, telephone
- Building insurance
- Postage
- Printing
|
Developmental Costs
- Grant writing
- Planning for expansion
- Locating facilities
- Long-range planning committees
- Architectural designs
Requirements
- Costs do not exceed 15 percent of total
project costs. Total project costs include the Federal and
non-Federal share
- Costs of organization-wide management are
charged as D&A costs
- Delivery of program services are
categorized and charged as program costs
- Dual benefit costs are identified and
allocated
- D&A costs used for the non-Federal
share are included in the 15% limitation
- The 15% limitation is enforced at the
grantee level
- Delegate agency(s)' costs are part of the
15% limitation
- Compliance with the 15% requirement is
based on final expenditures
- For HS/EHS grantees, the 15% limitation is calculated on the total project costs (Fed. & non-Fed.) for both HS/EHS
Source:
45 CFR 1301.2 and
1301.32
Fiscal
Assistant
