Expense Review Procedure
Boston University has set out requirements related to the prior review and approval of sponsored research expense transactions. Sponsored research activity consists of expenses charged to Grants in SAP that begin with 50 (Federal) or 55 (Non-Federal). The following table summarizes those transactions that require prior approval by Research Accounting.
| Transaction Type | Approvals | |
|---|---|---|
| Salary and Wage Transactions | ||
| Payroll Assignments (Formerly known as Turnarounds) | No Approval Required | |
| Salary Adjustments* | Approval Required | |
| Non-Salary Transactions | ||
| Journal Entry – Original Charges (i.e. Service Center billings) | No Approval Required | |
| Journal Entry – Cost Transfers (Transaction Code “ZK”) | Approval Required | |
| Subcontractor Invoices | Approval Required | |
| Travel Advances / Expense Reports | Approval Required Over $1,000 | |
| Shopping Carts and All Other Non-Salary Transactions | No Approval Required (Except Capital Equipment) | |
*For the purposes of this procedure, “Salary Adjustments” include any retroactive revisions to salary and wage distributions and are requested in the “Personnel Actions” tab in the SAP Business Warehouse.
Principal Investigators (PIs) and Department Administrators must ensure charges to sponsored projects are accurate and in accordance with direct charging practices described in OMB Uniform Guidance and university policy. On a monthly basis, the Department Administrator should run financial reports for each sponsored project using Boston University’s Grants Management (Distributed) Reports, which are found in the “Reporting” tab of the BUWorks Central Portal. The administrator must work with the PI to review these reports to review the financial status of each project and to identify legitimate errors.
Research Accounting will periodically review post audit samples to identify potential instances of noncompliance. If unallowable expenses are identified, the department will be promptly notified and asked to move the charges to a non-sponsored account.
Please review sponsor award terms and conditions prior to expense processing to ensure compliance with all sponsor regulations. If you are unsure whether an expense item is allowable on a particular award, please contact Research Accounting at 617-353-4555. If you have other questions or concerns, please contact Rachelle Joseph at 617-358-6361.