Note: Use the Table of Contents as the starting point to navigate through this manual. The Table of Contents will remain open in this window. When you click on a policy number, a second window opens. Hit the back button in the second window to return to an earlier webpage of the manual or close the second window after completing your review of the information and return to the Table of Contents to view other policies.

000 Introductory Material

001	Introduction
002	Definitions

100 General Administration of Award

101 Signature Authority
102 Sponsored Project Overview & Responsibilities
	102-01	Proposal
	102-02	Award Approval & Set Up
103 Expanded Authority - Budget Changes, Pre-Award Costs & No-Cost Extensions
104 General Guidelines
	104-01	Office of Management & Budget (OMB) A-21
	104-02	OMB A-110
	104-03	OMB A-133
	104-04	Federal Acquisition Regulations (FAR)
	104-05	OUS-FASOM
	104-06	OSU Fiscal Operations Manual
	104-07	Cost Accounting Standards Board (CASB)
105 Cost Accounting Standards Guidelines
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200 Specific Administration of Award

201 Award Overview and Responsibilities
	201-01	Award Administration during Award Period
	201-02	Project Accounting
202 Revenue
	202-01	Program Income
	202-02	Depositing Revenue as a Reduction of Expense
	202-03	Revenue Transfers
	202-04	Electronic Receipt of Grant Funds
	202-05	Monitoring Receipt of Scheduled Payments
	202-06	Invoicing Grants & Contracts
	202-07	Accounts Receivable
203 Expenditure Approvals
204 Expenditures
	204-01	Costs
	204-02	Cost Classification: Assigning Account Codes
	204-03	Allowable Direct Costs
	204-04	Unallowable Costs
	204-05	Facilities and Administrative Costs
205 Expenditure Account Codes
	205-01	1XXXX-Salaries and Wages
	205-02	Graduate Research Assistant (GRA) and Graduate Teaching Assistant (GTA) Salaries
	205-03	1090X – Other Payroll Expenses (OPE)
	205-04	GRA/GTA Recruitment and Retention Differential
	205-05	1095X – GRA Tuition Remission
	205-06	20XXX, 21XXX – Supplies, Minor Equipment
	205-07	220XX, 225XX – Communications and Shipping
	205-08	230XX, 233XX – Utilities & Waste Disposal
	205-09	235XX – Maintenance and Repairs
	205-10	240XX – Rentals and Leases
	205-11	245XX – Fees and Services
	205-12	24503 – Computer Use Changes
	205-13	2860X – OSU Sponsored Conference Expenses
	205-14	2861X – 28612 Hosting
	205-15	28613 – Public Relations Activity
	205-16	2863X – Non-OUS Participant Support & Post Doc Fellowships
	205-17	289XX – Memberships and Dues
	205-18	39XXX – Travel
	205-19	39492  – In-State Sponsor Workshop Speaker Travel – No Indirect Cost
	205-20	39XXX – Subcontracts
	205-21	401XX, 40201, 40104 – Equipment, Vessels, Vehicles
	205-22	40299 – 40319 Real Property, Land
	205-23	405XX – Buildings
	205-24	55XXX – OUS Participant/Student Support
206 Subcontracts
	206-01	Subcontract vs. Procurement
	206-02	Managing Subcontracts
	206-03	Property in the Hands of Subcontractors
207 Equipment
	207-01	Purchasing Equipment from OSU Surplus Property
	207-02	Trade-in of Capital Equipment
	207-03	Guidelines for Ownership Coding of Sponsor Funded Equipment
208 Participant Support Costs
	208-01	Participant Support Account Codes
	208-02	Reimbursement for Participants
	208-03	Making Payment Directly to a Vendor for Participant Support
	208-04	New Fellow/Participant
	208-05	Reporting
	208-06	Correcting JV’s for Participant Support Costs
	208-07	Post Doctoral Fellowship Administration Fee Policy
	208-08	Institution Educational Allowances (Fellowship Administrative Fees)
209 Policies
	209-01	Compensation
		209-01A Sabbatical Leave
		209-01B Vacation Leave Pay-Off
		209-01C Faculty Fellowship Leave
		209-01D Overload Compensation
	209-02	Audit Disallowance
	209-03	Grant and Contract Overrun
	209-04	(vacant)
	209-05	Over expenditure
	209-06	Temporary Terminations
	209-07	Clerical and Administrative Salaries on Sponsored Programs
	209-08	Cost Transfers/Redistribution
	209-09	Fly America Act (Federally Funded Air Travel)
210 Gift Funds
	210-01	Gift Types
	210-02	Revenue
	210-03	Deposits into Agricultural Research Foundation (ARF) and OSU Foundation (OSUF)
	210-04	Transferring Funds from OSU Foundation or Agricultural Research Foundation to OSU
	210-05	Gift Funds
	210-06	Interest
	210-07	Gift Fees
211 Personnel Activity Effort Reporting (PAR)
212 Cost Share
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300 Closeout of Award

301 Close of Award Responsibilities
302 Closeout
	302-01	Closing Fixed-Price Grants
	302-02	Equipment Closeout
	302-03	Record Retention
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400 Supplemental Information

401	OMB Circular A-133 Audits
402	Definitions
403	Small Business Reporting
404	Grant-Related Data Warehouse Buttons
405	Banner Screens
406	Restricted Fund Prefixes
407	Reference Websites
408	Acronyms for Agencies
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