SUPERSEDES: GIM 9 (May 9, 2008)
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.
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.
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 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.
|Significant Financial Interest Disclosure Policy||GIM 10|
|Activities Involving Human Subjects, Including Clinical Research||GIM 20|
|Use of Experimental Animals: Regulations||GIM 27|
|Advance Budget Number Eligibility||Office of Sponsored Programsemail@example.com||206-543-4043|
|Advance Budget Number Request Form||Grant and Contract Accountingfirstname.lastname@example.org||206-616-9995|
|Responsible University Office|
|Office of Sponsored Programs/Research Accounting and Analysis|