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 SAPBoston University’s financial system that begin with 50 (Federal) or 55 (Non-Federal). The following table summarizes those transactions that require prior approval by Research Accounting.

Transaction TypeApprovals
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 InvoicesApproval Required
Travel Advances / Expense ReportsApproval 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 PIPrincipal Investigator View Boston University's policy on... 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 Gretchen Hartigan at 617-358-6361.