A department/investigator may, at its own risk, request an Advance Accounting Unit (AU) if it is certain that an award will be made. Please include verification of a possible award, for example: a letter of confirmation or a copy of an e-mail confirmation. The purpose of an advance account is to allow a project to incur obligations and expenditures to cover costs up to 90 days before the beginning date of the budget period of a new or competing continuation award including transfer grant (Change in Grantee Institution) and if such costs:

 

• are necessary to conduct the project, and
• would be allowable under the grant, if awarded, without Agency prior approval.

The department must provide a guarantee account number to cover expenses in the event a project is not funded as anticipated. The guarantee account being used should be a departmental account or a discretionary account such as General Development Fund. A coAdd & Approvepy of Relinquishing Statement (PHS 3734) submitted to the Agency will be required before the Advance Account is set up for transfer grants Change in Grantee Institutions.

 

If the continuation grant (federal/state) does not require creation of a separate accounting unit, this form

 

 

can also be used to guarantee the payment of an overrun in an existing accounting unit pending the receipt of continuation grant.

 

If specific expenditures would otherwise require prior approval, the department/ investigator must obtain written prior agency approval before incurring the cost. Agency prior approval is also required for any costs to be incurred more than 90 days before the beginning date of the initial budget period of a new or competing continuation award. The Advance Accounting Unit may be inactivated if the notice of grant award is not received within 90 days of the anticipated start date.

 

The Advance Expenditure Authorization form must be completed and must be submitted to the Office of Research Services for review and endorsement. This policy is only applicable to the accounting units that will be funded by state and federal granting agencies including pass-through.

 

Amended Date: 08/31/06