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Fiscal Activities

The fiscal activities relating to a grant account are primarily handled in the Project Accounting/Grants and Contracts Office. 

Purchasing Restrictions/Guidelines: 
All purchases made with grant money must follow university purchasing guidelines, as well as specific guidelines and restrictions set forth by the granting agency. Departments must be aware of all and follow all restrictions and guidelines outlined in the contract. The Grants and Contracts Accounting Office reviews all purchases made with grant money for such guidelines/restrictions. Any purchases made not in accordance with grant restrictions are to be reviewed by Grants and Contracts Accounting and the ORSP. If the purchase is not deemed acceptable, it must be moved to another account. 

The following purchases/billings must be processed through the Grants and Contracts Accounting Office:

  • Requisitions
  • Direct Payments
  • Billings (internal or external)
  • Adjustments to accounts
  • Cost sharing between departments/projects

All extension requests and modifications or budget adjustments must be made through ORSP. The department must make these requests in writing and provide adequate justification for the changes.   

Allowable Expenditures: 

  • They are allocable to the grant/contract
  • It is a reasonable purchase
  • It conforms to the contract's limitations
  • It is consistent to other costs assigned to direct or F & A costs
  • Funds are available for the purchase
  • It is purchased within contract date limits (no major purchases at the end of the contract) 

Unallowable Expenditures:

  • Travel on a foreign carrier
  • Clerical and administrative salaries as direct charges (unless for a major project)
  • Overload salary for faculty and staff
  • Entertainment expenses
  • Office supplies, subscriptions, local phone, memberships, and postage (unless for a major project)
  • Cost overruns from other projects 

Allowable Expense Transfers:

  • To correct an error
  • When written justification and approval is provided for reassignment
  • When charges benefit more than one program
  • When in accordance with institutional policies and award conditions

Documentation Requirements: 

Departments must provide adequate documentation to the Grants and Accounting Office for all purchases including: 

  • Invoice number
  • PO number
  • Payment voucher
  • Reason for the purchase 

The departments should also notify the Grants and Contracts Accounting Office if the University Fee Committee has approved any internal fees.