Identifying & Correcting Errors
Non-Salary and Salary adjustments and cost transfers are allowed within reason on Sponsored Research awards.
Principal Investigators (PIs) and Department Administrators must ensure charges to sponsored projects are accurate and in accordance with direct charging practices described in 2 CFR 200 Uniform Guidance and university policy. On a regular 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 check/validate the financial status of each project and to identify legitimate errors.
Unallowable costs, erroneously charged to an award, must be promptly transferred to your Departmental University Cost Center, Discretionary Account, or other non-sponsored project account. Departments should work with their Sponsored Programs – Post Award Research Administrator if they have any questions on how to resolve. Find your SP-Post Award RAResearch Administrator A Sponsored Programs team member w....
Upon monitoring all of your expenditures, if an error is discovered, please refer to the Salary Adjustment Procedure or Non-Salary Cost Transfer Procedure, depending on the nature of the error.
Review the Charging of Direct Costs to Sponsored Awards Procedure for reasonableness, allowability, and allocability of charges.
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 your SPSponsored Programs (SP) is the coordinating office for all p... Post Research Administrator at 617-353-4555.
Related training: Salary Cost Transfers (training video)