Research and Sponsored Projects Manual (RSP)

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Effective: 11/21/1984

Revised: 11/1/2010

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RSP 501: Establishment of a Sponsored Project Account

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Purpose

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To fiscally account for each sponsored project according to university, state, and sponsor regulations

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Sources

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United States. Office of Management and Budget. OMB Circular A-110 (as amended on 9/30/99)
Office for Research and Sponsored Projects Administration
Financial Services

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Policy

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As required by OMB Circular A-110, a separate agency/org is established within the university financial system for each sponsored project. All budget and financial transactions, including receipts, encumbrances, and expenditures, are reflected in the accounting records for each agency/org. The physical award file is centrally maintained in the Office for Research and Sponsored Projects Administration and is the university’s official administrative record of the project. This central file must contain the documentation authorizing agency/org set up and award acceptance and contain copies of official award administrative actions, technical and financial reports and close out materials.

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