Oregon State University

105: Cost Accounting Standard Guidelines

Grant, Contract & Gift Accounting Manual
Section 100: General Administration of Award



Persons in Oregon State University (OSU) departments who work with financial aspects of sponsored projects – principal investigators, project directors, accountants, and others. 


All Funds:

  1. Deposit all income in the same index that is used to accumulate the related expenses of the activity.
  2. Charge all fund raising and public relations costs to State funded indexes identified as “Development”.
  3. Keep track of all “Lobbying” costs. All trips to Washington, DC are suspect.
  4. Use the correct Account Code to record expenditures.
  5. Move State budget to index where costs are incurred; don’t move cost to budget.
  6. Record cost sharing or matching expenditures in the cost share index associated with the project.
  7. Complete Space Inventories accurately and promptly.
  8. Cooperate in completing Equipment Inventories accurately and promptly.

Grants and Contracts:

  1. Budget for all project costs in proposals. See outlined instructions listed in the Proposal Process webpage on the Research Office Website.
  2. Budget for and pay GRA tuition/fees on grants (unless specifically unallowed by the sponsor).
  3. Request a 90-day OPAS pre-award through the Office of Post Award Administration in those cases where justification exists for starting the project prior to the award date.
  4. If agency does not allow pre-award costs, submit a pre-award memo to the Office of Post Award Administration to establish a pending index/fund to account for costs incurred if official award document has not been received.  See GCG 103: Expanded Authority -  Budget Changes, Pre-Award Costs & No-Cost Extensions.
  5. Read the award documents so you are aware of all restrictions and reporting requirements/deadlines
  6. Pay all allocable project costs on applicable grant index.
  7. Make any cost transfers timely and before the project end date. Labor Distribution forms and JV’s both require justification if transfers are retroactive. See GCG 209-08: Cost Transfers/Redistribution. 
  8. Prior to submitting subcontractor charges for payment, review invoices for incurred costs in relation to approved project activity and progress.    
  9. Initiate project budget changes if necessary and when the agency allows. Use JV journal type “1PBB”. Include proper justification in text of JV.
  10. Complete quarterly Effort Reports (PAR forms) required under OMB Circular A-21. Ensure that any change in effort is reflected and is processed through payroll on a revised Labor Distribution form.
  11. Complete all progress and final reports called for in the award documents before required due dates.
  12. Request a no-cost extension either using OPAS system through the Office of Post Award Administration or directly to the agency if the project cannot be completed by the current end date.  Requests need to be made 45 days prior to end date.

All Funds:

  1. Do not promise to make donations – either from State, Federal or sponsored funds. Donations are unallowable.
  2. Do not charge proposal preparation costs to grant indexes. Such costs are departmental costs.

Grants and Contracts:

  1. Do not pay for administrative support (e.g. clerical, accounting) directly on a grant, unless included as a specific line item in the proposal budget approved by the sponsoring agency. Administrative support refers to type of duties regardless of pay account code.
  2. Do not charge telephone unit or line costs to a grant. Only long distance costs are allowable as a direct cost.
  3. Do not pay utility costs on grant funds unless the project is at an off-campus location and utility costs are specifically budgeted.
  4. Do not pay subcontract invoices unless budgeted and the researcher has assured that the subcontractor is providing the project deliverables as defined in the scope of work.
  5. Do not pay for subscriptions or memberships on grant indexes. Unless they are directly related to the project.
  6. Do not make expenditures that are not included in the approved budget. Be particularly aware of equipment, international travel, subcontracts and participant support/stipend costs.

Contact Info

Site Maintained by: Office of Human Resources
Oregon State University, Corvallis, OR 97331
Contact us with your comments, questions and feedback
Copyright © 2009 Oregon State University | Disclaimer
Copyright ©  2014 Oregon State University