SUPERSEDES: GIM 9 (May 9, 2008)

1. Purpose

   This policy sets out the allowability of expending funds against a grant, contract or other agreement for external sponsored funding prior to the receipt of an award document. This GIM also includes the procedures in place at the University to obtain an advance budget number.

2. Background

   Federal assistance funding (grants and cooperative agreements) may include pre-award spending authority. Additionally, some sponsors grant explicit prior approval to an applicant to incur pre-award costs in anticipation of making an award.

   The University provides a mechanism by which a Principal Investigator can set up an advance budget number for the convenience of accounting for costs that will be charged to the sponsored funding. This mechanism accommodates the need of a PI to charge costs under the pre-award spending authority or explicit sponsor approval once all relevant compliance areas are reviewed and resolved.

3. University Policy

   The Principal Investigator of a contract, grant or other agreement may request authorization to spend a limited amount of money during a specified period on an advance budget number prior to the receipt of an award from the sponsor.

   Advance budget number eligibility is reviewed by the Office of Sponsored Programs (OSP) once all pertinent information required for a review is provided by the PI or his/her designee to OSP.

   Advance budget number eligibility is not allowed when the forthcoming award has outstanding compliance issues that would prohibit spending on a project. Such compliance issues include, but are not limited to:

   • The sponsor has not granted pre-award spending authority
   • Human subjects research expenditures to support the project will be charged and an IRB approval, an Exempt Status determination or a Limited Activities Determination (LAD) has not been obtained from the Human Subjects Division (HSD)
   • Animal use research expenditures to support the project will be charged and IACUC approval has not been obtained from the Office of Animal Welfare (OAW)
   • Significant financial interest was disclosed by investigators who will be on the project and a corresponding management plan is not in place

   The Department Chair or Dean who signs the advance budget number request form will be responsible for any pre-award costs that are subsequently not allowed by the sponsor as well as any amounts incurred on the advance budget number but not funded by the sponsor.

4. Procedures and Guidance

   • Submission of Advance Budget Number eligibility information to OSP
   • OSP review of Advance Budget Number eligibility
   • Setting up the Advance Budget Number with GCA
   • Monitoring Advance Budget Numbers

5. Responsibilities

   Principal Investigator

   • Completes the Advance Budget Number Eligibility Tool to assess advance budget number eligibility
   • Provides supporting documentation to OSP, when required
   • Obtains Chair and/or Dean approval on Advance Budget Number Request Form and submits to Grant and Contract Accounting
   • Responsible for monitoring all costs charged to the advance budget number

   Office of Sponsored Programs

   • Confirms information provided in Advance Budget Number Eligibility Tool is consistent with eGC1 information, federal requirements, sponsor requirements, and any relevant university policies
   • Requests further information from PI and department, when needed to make a determination on eligibility
   • Authorizes or denies advance budget number eligibility
   • Maintains record of Advance Budget Number Eligibility Tool in the main grant and contract file

   Chair and/or Dean

   • Signs Advance Budget Number Request Form
   • Incurs responsibility for all pre-award costs incurred that are subsequently not allowed by the sponsor as well as any amounts incurred on the Advance Budget Number but not funded by the sponsor.

   Grant and Contract Accounting

   • Reviews Advance Budget Number Form for completeness
   • Sets up Advance Budget Number according to request in Advance Budget Number Form
   • Authorizes or denies Advance Budget Number extensions or supplements

6. Other Related Resources

   Subject	Document
   Significant Financial Interest Disclosure Policy	GIM 10
   Activities Involving Human Subjects, Including Clinical Research	GIM 20
   Use of Experimental Animals: Regulations	GIM 27

7. Contacts

   Subject	Contact	Email	Phone
   Advance Budget Number Eligibility	Office of Sponsored Programs	osp@uw.edu	206-543-4043
   Advance Budget Number Request Form	Grant and Contract Accounting	gcahelp@uw.edu	206-616-9995

8. Content Creator

   Responsible University Office
   Office of Sponsored Programs/Research Accounting and Analysis

Office of Sponsored Programs
4333 Brooklyn Ave NE | Box 359472
Seattle, WA 98195-9472 | (206) 543-4043 | Fax 685-1732 | Contact Us
Modified: April 26, 2012