20 C.F.R. § 641.853 How are costs classified?
Title 20 - Employees' Benefits
(a) All costs must be classified as “administrative costs” or “program costs.” (OAA sec. 502(c)(6)). (b) Recipients and subrecipients must assign participants' wage and fringe benefit costs and other participant (enrollee) costs such as supportive services to the Program Cost cost category. (See §641.864). When participants' community service assignments involve functions whose costs are normally classified as Administrative Cost, compensation provided to the participants shall be charged as program costs instead of administrative costs, since participant wage and fringe benefit costs are always charged to the Program Cost category.
Title 20: Employees' Benefits
PART 641—PROVISIONS GOVERNING THE SENIOR COMMUNITY SERVICE EMPLOYMENT PROGRAM
Subpart H—Administrative Requirements
§ 641.853 How are costs classified?

