Congratulations on receiving funding for your research.
Guides and resources on this page support you in planning and administering the costs on your award. While these items are by no means comprehensive, they will get you started on the path to financial compliance and project management.
Sponsored Expenditures Guidelines by WU SPA
Start with this basic guide from Sponsored Projects Accounting on the management of federal and non-federal funds.
Key Cost Principles
This guidance is based on the interpretation of federal regulations and adherence is required for all federal awards. However, these principles are also useful for any sponsored fund.
For any costs to be charged directly to a federal award the expense must be:
- Allowable under both the provisions of federal guidance (if a federal award) AND the terms of a specific award
- Allocable: the expense can be associated to a project with a high degree of accuracy
- Reasonable: the cost reflects what a “prudent person” would pay in a similar circumstance
- Charged consistently as a direct expense (versus an indirect cost).
ResourceList
Non-Personnel Costs
Non-personnel budget items on sponsored projects
Non-personnel costs must follow the basic costing principles of reasonable, allocable and allowable. All non-personnel costs charged to sponsored awards must comply with University policy, as well as with any specific sponsor requirements and federal and state laws and regulations.
Off-Campus Research Sites – SPA
Guide for conducting research sites off-campus by WU Sponsored Research Services
Payroll and Time Reporting Tools
Includes payroll deadlines, tax withholding, and payments to foreign individuals information.
Prior Approval Letter Matrix – SPA
Guide to when prior approval letters are required – guide by SPA and OSRS
Prior Approval Matrix – FDP
Matrix depicting when sponsor pre-approval is required on federal funds.
Procurement On Sponsored Projects
Purchasing guidance for grants and contracts
Policies and procedures for procurement transactions involving all sponsored projects (federal and non-federal)
Tax Department
Responsible for a variety of areas of the University’s tax compliance.
Tax Topics
Includes information about:
- Gifts, prizes and awards
- Sales Tax
- Foreign vendor payments
- Relocation expenses
Travel on Sponsored Funds
Charging travel costs to external funds
- Traveling on Sponsored Funds
- See “Travel and Related Expenses” section of the Sponsored Expenditures Guidelines
- Registry – Mandatory for international trips