OPAS Forms to Request Pre-Award Costs/Pending Indexes

GENERAL RULE: Approval may be granted for expenditure of funds up to 90 days prior to the expected start date of a new award. Advance funding must be necessary for the effective and economical conduct of the project. Pre-award costs will not be approved unless a Department Head/Chair or Dean/Director guarantees to reimburse OSU in the event the grant is not received. Indicate who is making the guarantee in the blank provided on the OPAS form. Agency specific information/requirements for pre-award costs are included below:

AFOSR, AID, ARO, DOE, EPA, NEH, NASA, NOAA, NSF, ONR, PHS, and USDA-PNW - See general rule above.

USDA-CSREES: In addition to the general rule, (above), the OSU Office of Post Award Administration must notify CSREES of pre-award cost approvals within 10 days of the approval.

ALL OTHER AGENCIES: OSU is not authorized to approve pre-award costs for other agencies. However, it may be possible for OPAA to set up a "pending index" for awards which have passed the start date, but for which the award document has not yet been received. A pending index allows any costs incurred in the start-up phase of the project to be correctly allocated and eliminates the need for any cost transfers upon receipt of the actual award. The dean and/or department is required to sign, as is the principal investigator and OPAA representative. The OPAS form allows costs to be incurred, but the department must guarantee those costs. Should the award not actually be received, any costs incurred on the pending index are charged back to the department. Contact your OPAA grant accountant for further information on the use of OPAS forms for pending indexes.