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All expenses posted to a sponsored award must follow all applicable laws, rules, and regulations. If there is contradiction between applicable rules, the most restrictive rule applies. It is the responsibility of the principal investigator to know and comply with these. If you have any questions about these, please contact your Department Research Administrator.

For your quick reference, we have put together the following documents for your use:

• Sponsored Expenditure Guidance
• Unallowable Costs
• Transaction Approval Process (coming soon)

For deeper understanding, please refer to the following resources:

As award needs progress, additional personnel may be needed. Please refer to the Hiring & Personnel Assignment section under Award Setups.

Aside from hiring new personnel, as award needs change, personnel level of effort may change. It is important that posted payroll reflect the actual work being performed on your award, and any adjustments should be completed prior to the change taking effect. Personnel actions may be processed in our payroll system up to 90 days before their effective date. Please coordinate with your Department Research Administrator regarding your personnel needs and your department support staff for entering personnel actions in HR Direct.

As award needs progress, additional procurement and collaborator actions may be needed. Please refer to the Subrecipients & Contractors section and Procurement section under Award Setup.

Aside from processing new procurement, adjustments to current purchase orders may be needed. It is important that posted encumbrances reflect the actual upcoming work benefiting your award, and any adjustments should be completed prior to the posting of inappropriate expenses. Please coordinate with your Department Research Administrator regarding your Subrecipient and Contractor needs and your department support staff for other procurement actions.

Toward the completion of human subject research or other studies, it is common to provide incentives for participants, often in the form of gift cards or cash.

Human Subjects must be reviewed and preapproved by our IRB. Please refer to our Compliance team prior to conducting any human research.

Participant support payments are considered a restricted budget category and, generally, must be preapproved by your sponsor.

Regardless of the form the payment takes, these funds should be requested with sufficient lead time before the distribution is scheduled to take place.

• Participant Incentives Policy
• Participant Incentives Procedure (coming soon)
• Gift Card Request Form
• Participant Payment Advances use the UPST Payment Form

If a participant’s incentive payment exceeds $100 per study per calendar year, they will need to be paid as a vendor in Buyways. This is a Board of Trustees Policy to adhere to tax regulations.

Please note that participant incentives for student research are paid out through the Student Payments Process (below), NOT via Participant Incentives Process.

Students are an integral part of our sponsored awards. Whether they be participants, trainees, or fellows, we often need to provide payment to them for stipend payments, student research participants, supply or travel reimbursement, or something else.

Please note that this section is in regard to payments made to students in their role as a student. If the student in question is on payroll as an employee and the payment is made in regards to their role as an employee, the payment is made through standard employee channels. i.e. Payroll or Concur

“All prizes and awards which are given to students for educational expenses and/or are educational in nature (laptops, lab supplies, textbooks, etc), are considered a scholarship, and require financial aid reporting.”

As indicated in the above Board of Trustees statement, all student payments are processed on a student disbursement voucher through the WISER student system. On your sponsored award, this will be budgeted, and posted to, the “Other Non-Personnel” section.

• Student Payments Policy/Procedure
• Student Disbursement Voucher Form

For deeper understanding, please refer to the following resources:

During the life of an award, it can happen that expenses are found posted to the award or elsewhere that need to be moved to the appropriate funding source. This should occur only rarely, however, as it is indicative of poor grantsmanship and weak internal controls.

Principal Investigators and their supporting Department Research Administrators are required to review their posted expenses monthly to ensure that all expenses are accounted for, and errant expenses are removed in a timely manner.

Adjusting personnel effort on an award prior to their payroll postings is not considered a cost transfer. Moving payroll after the fact when the effort had changed is considered a cost transfer.

If an expense needs to be transferred to another funding source greater than 90 days after that expense’s accounting date (i.e., when it was posted), additional documentation will be required. In the event of a late setup, the 90-day clock starts when the receiving award’s setup was completed. Please see the cost transfer policy for more detail.

• Cost Transfer Policy
• Late Cost Transfer Form
• Nonpayroll Transfers:
  • Journal Entry Template
  • Journal Entry Job Aid (coming soon)
• Human Resources for Payroll Transfers:

As the work of every award is unique, so too are the deliverables required by that award. It is essential that you work with your Department Research Administrator and ORSP team to clearly understand what deliverables are expected of you. A kick-off meeting during the initial award setup is a pertinent opportunity for such a discussion.

Typical deliverables include, but are not limited to:

• Progress Reports
• Technical Reports
• Invention Reports
• Financial Reports
• Custom deliverables per the project plan

It is ultimately the responsibility of the Principal Investigator to ensure that all deliverables are submitted in a timely manner and are accepted by the sponsor.

The Research & Sponsored Programs Post Award Team is responsible for the completion and submission of standalone financial reports, such as the SF425. When the financial information is integrated into another report, such as your progress report, your Department Research Administrator will best be able to coordinate this for you.

As your work progresses, you may find yourself needing to move some budget around to match a shift in your work, change some staff, or ask for more time to finish up. No one knows exactly what is going to happen on day one. It’s normal to make some tweaks along the way. As soon as you know you need a change, please reach out to your Department Research Administrator to make the appropriate arrangements with Research & Sponsored Programs and your sponsor. Most changes need to be approved ahead of time, so definitely keep us in the loop.

Review the Award Modification section of the Forms, Policies & Processes page under Tools & Resources.