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AC 150/5100-10A 4/13/76 g• in which the employee was engaged. Administrative costs representing a part of the salaries of secretarial and clerical employees are not eligible costs unless: (1) They represent specific work performed. (2) The nature of the work is stated. (3) It is disclosed how the services contributed to the accomplish- ment of the project. Telephone and Teleeraoh. Long distance telephone calls and other types of telephone services, and telegrams, must be properly supported to assure that the subject matter pertains specifically to the project. h. Postage. Postage costs claimed must have adequate supporting detail to be an allowable cost (purpose and to whom). i. Travel. Travel expenses of the sponsor's employees. Claims must be supported in detail and indicate that travel was for the project and was essential. 61., REQUIRED DOCUMENTATION FOR DIRECT COSTS. a. Advertising for Bids. The publisher's invoice supported by an "Affidavit of Publication." b. Attorney Fees. The attorney's invoices, describing the services performed and relationship to the project, the date performed, time devoted and the rate per hour or day. c. Other Administrative Costs. Salaries, postage, toll calls, travel expense and the like must be substantiated by records of dates, purpose and necessity, readily susceptible to audit verification. d. Evidence of Payment. Invoices or claims and canceled checks or warrants and receipts for cash payments. 62. INDIRECT COSTS. Indirect costs which are defined in FAR 152, Appendix J, Part I, Section F, are not allowable costs for ADAP projects. Under certain conditions, such costs may be allowable under PGP if they are supportable by cost allocation plans. 63. REQUIRED DOCUMENTATION FOR INDIRECT COSTS. This paragraph provides procedures/guidelines for handling cost allocation plans required of sponsors under FAR 152, Appendix J, Part I, Section J. Page 26 Chap 6 Par 60 •