This group of account codes applies to all payroll expenditures in each personnel category. Payroll is to be charged to a research fund only for the award period. Salaries and wages for project personnel are accounted for on a fiscal year basis according to the percentage of an individual’s effort that is allocable to and budgeted in the sponsored project.
GRA and GTA salaries may be paid on four different account codes. The proper account code to be used depends on whether or not the sponsor pays tuition remission and if the responsibilities are teaching (GTA) or research (GRA).
GRA account codes are 10630 and 10632. If the sponsor pays tuition remission, 10630 is used. If the sponsor does not pay tuition remission, 10632 is used because the tuition must be subsidized by the university. If the sponsor does not pay tuition remission, it is charged to the tuition remission Cost Share index that has been set up for each department.
GTA account codes are 10620 and 10622. If the sponsor pays tuition remission, 10620 is used. If the sponsor does not pay tuition remission, 10622 is used because the tuition must be subsidized by the university. If the sponsor does not pay tuition remission, the tuition is charged to the tuition remission Cost Share index that has been set up for each department.
OPE is payroll and personnel assessment expenditures such as Federal Insurance Contributions Act (FICA), Public Employees’ Retirement System (PERS); State Accident Insurance Fund (SAIF); Medical, Dental, and Life Insurance; and assessments from the Personnel Division Workers’ Compensation Board and Employee Relations Board. Also commonly known as fringe benefits.
OSU provides Graduate Assistants (teaching and research) a health insurance benefit as part of their compensation package, which should be paid on account code 10941. Additionally, account code 10640 should be used to record other compensation (such as meals or lodging allowances) which Graduate Assistants may receive. For additional information see the Graduate Employee Contract Information web page and the OSU Graduate School home page. Questions about how this policy relates to sponsored research should be emailed to the Office of Sponsored Programs and Research Compliance.
These codes are used to record expenditures for all graduate research assistants’ and graduate teaching assistants’ tuition remission costs. Allocation is based on salary distribution for the academic term. Tuition remission does not include other institutional fees, only instruction tuition. See Graduate School website for more information regarding GRA appointments.
These account codes apply to expenditures for acquisition of materials and supplies.
For a subscription or publication cost to be a direct cost and chargeable to a grant, contract or other direct program such as instruction or public service depends on the circumstances. The alternative is to treat the expense as indirect and pay the cost on departmental funds.
To be a direct expense, the subscription or publication must be necessary toward meeting the goals or functions of the program. The material contained in the publications is to be used in the project being performed as compared to professional development of a person’s proficiency or keeping current in his/her field.
OMB Circular A-21 requires that all expenses charged to grants and contracts be identified with the sponsored work. When the cost of a subscription or publication is deemed necessary as a direct cost to a grant or contract, the justification must be in the text file of the Banner invoice or in letter format to the Office of Post Award Administration, the Banner invoice text file will reference the letter. Each subscription and publication request must be individually approved.
Unique Electronic Items
The purchase of personal digital assistants, laptop computers, watches, digital cameras, video equipment and other unique electronic items with sponsored project funds must be in conformance with OMB Circular A-21, part D.1.
These account codes are used for expenses arising from the use of telephone, mail, freight, and express services.
Per OMB Circular A-21, communication access costs are considered part of indirect cost and are not an allowable direct cost on grants and contracts; this includes federal and match state-wide funds. Therefore, any charges to research projects (sponsored, AES-funded, or FRL-funded) or other sponsored activities (sponsored or Extension-funded) must be approved in advance. Request for an unlike circumstance, such as remote location (field study), or emergency access must be made to and approved in writing by the Assistant Director of Business Affairs, Office of Post Award Administration (OPAA). The Communication Allowance is not an option available as a direct charge.
Requests for an unlike circumstance should be supported as follows:
Direct charge will only be allowed for an OSU provided cell phone purchased through OSU Telecommunications. If this option is not available, Telecommunications and PaCS must be involved in the selection and contract acceptance process.
These account codes are used in classifying expenditures for electrical usage, gas, sewage charges, steam, hogged fuel (wood chips), fuel oil, and water.
These account codes apply to expenditures for maintenance and repairs of buildings, grounds, and equipment. They are intended for ordinary expenses of a recurring nature, including maintenance contracts. Outside labor charges for maintenance and repair services are included.
Equipment maintenance costs are allowable as a direct cost for those items that are used in the project.
In most cases, any item that appears to be general purpose or that will outlast the project cannot be direct charged.
Equipment service contracts can be paid with grant funds if the equipment was purchased with that grant’s funds (or in the case of continuing grants from the same agency). The service maintenance contract cannot be for a time period past the end date of the agreement.
These account codes record payments for rental or lease of equipment, land, and buildings, except equipment acquired on a lease-purchase arrangement. To direct charge to a sponsored agreement, these costs should be identified in the proposal. Building and land rentals are excluded from modified total direct costs and facilities and administrative costs are not calculated on these costs.
These account codes record expenditures for professional fees, e.g., consulting and legal fees, services rendered by commercial firms; service charges by institutional service departments; and fees assessed by other state agencies.
Exception: National Science Foundation (NSF) and National Oceanic and Atmospheric Administration (NOAA) grants allow for printing of technical reports after the expiration date. These printing estimates should be encumbered through the FIS Banner Purchase Order encumbrance system before the expiration date of the grant.
Direct charges on grants and contracts must meet the following criteria:
Computer operations that do not meet the criteria above are included in the Facilities and Administrative (F&A) rate proposal and are charged to the grant and contract in the F&A cost rate.
These accounts should be used for workshop activity on workshop and restricted funds. This includes rental of the facility (28606). These charges should be in the approved budget.
28610 Entertainment and 28611 Interdepartmental Refreshment costs should not be charged on sponsored project funds. 28612 Hosting Groups and Guests, meals/expenditures for hosting official guests can be directly charged to sponsored project funds when hosting a speaker or other activity appropriate to the award.
Public relations and fundraising activity costs should not be placed on sponsored project funds.
Support for non-OUS students and participants. Support could include tuition, stipends, room and board, book allowances, etc.
See FIS 410-32 Participant Support Costs for additional information or clarification.
Normally, memberships are considered to be institutional and not individual (personal).
To be a direct expense, the membership must be necessary toward the goals or functions of the program.
OMB Circular A-21 requires that all expenses charged to grants and contracts be identified with the sponsored work. Justification must be in the text file of the Banner invoice or in letter format to the Office of Post Award Administration; the Banner invoice text will reference the letter.
For additional information on Memberships and Subscriptions view the Fiscal Operations Manual at Section 400: Expenditures:
These codes apply to transportation, lodging, meals, and incidental expenses incurred by persons traveling on behalf of the Oregon University System. There are four categories of travel expenses: In-State, Out-of-State, Foreign, and Group.
For each category of travel:
Domestic Travel – Travel authorizations are subject to departmental/unit policy.
Evidence of travel status must be provided:
Contracts and awards that require receipts to be submitted with the reimbursement request:
Travel expenses incurred when an agency, that doesn't follow F & A on speaker travel, sponsors a workshop and restricted funds are used to pay these travel expenses. There is no indirect cost charged against this account code. An example would be when NSF sponsors a workshop and pays travel expenses for the speaker.
Group travel is limited to field trip travel where students and advisors are present.
Passport Fees (24999)
The only passport fees allowed to be paid on restricted funds are for those directly connected with the sponsored projects.
Visa fees will be paid if related to project and required by project. Associated travel to obtain Visa is not allowed.
Note: Specific contracts or other awards may require the submission of receipts. The Office of Post Award Administration will assist departments in identifying these contracts or awards by noting the requirement on the original Award Information Sheet. Departments will be held responsible for receipts that are not submitted with reimbursements or for reimbursements that were done using incorrect methods. A cost overrun to the department will be prepared for any travel that is billed to the contractor and subsequently disallowed due to lack of receipts or documentation for the reimbursement. For additional information regarding travel see the Business Affairs Travel Policy & Procedure Manual.
Travel reimbursed by a source other than the awarding entity.
When travel expenses are reimbursed by an outside entity other than the awarding entity, the expense must be moved to the department’s general fund, by journal voucher. The reimbursement may then be deposited as a reduction of expense in the department’s general fund.
These are subaward agreements written by OSU to another entity to perform a portion of the sponsored agreement. These account codes are only allowed on restricted grant, contract or cooperative agreement funds. See GCG 206: Subcontracts for further details on subawards.
These codes are used to record expenses related to the purchase and/or construction of equipment, vessels and vehicles. Equipment is tangible, personal property that is not consumed in the normal course of business; has a unit value of $5,000 or more; and has a useful life of more than one year. The State of Oregon specifically excludes software from the equipment category. Refer to Property Management Handbook for specific definitions of equipment and components.
Land (real property) cannot be purchased on restricted funds without specific sponsor approval.
Buildings cannot be purchased or constructed on restricted funds without specific sponsor approval. If approval is given to construct a building, an 8XXXX plant fund will be established to record the costs.
These account codes apply to expenses related to participant support and sponsored fellowships. These account codes cannot be used with Endowment funds, Service Department funds, or any General State funds.
See FIS 410-32 Participant Support Costs for additional information or clarification.
See GCG 208: Participant Support Costs for additional processing information.