Reviewing Accounts

As a best practice, everyone responsible for sponsored research expenditures should be reviewing their reports on a regular basis utilizing the Business Warehouse reports.

A good resource for Financial Reporting FAQs includes information about running financial reports.

How to use GM reports for post award financial accounting


Most commonly used grant management reports


Some things to look for:

  • Do you recognize all of the individuals who were paid? Is anyone missing?
  • Are the salary charges correct?
  • Are your subrecipients invoicing?
  • Do you have an appropriate burn rate? i.e. spending too fast or too slow?
  • Is the budget amount correct?
  • Are there any expenses you do not recognize?
  • If you had foreign travel on your federal award, are you compliant with the Fly America Act?
  • Did any expense on your award require sponsor prior approval? Did you retain said approvals?
  • Were all expenses for goods and services received during the period of performance?
  • Do you have a NIHNational Institutes of Health annual progress report due within the next quarter? Do you have more than 25% of the current year budget unspent?
  • Are expenses reasonable, allowable, and allocable?
  • Where and how do I move an unallowable cost?

Running Reports

Sponsored research activity consists of expenses charged to BU Grants in SAPBoston University’s financial system that begin with 50 (Federal) or 55 (Non-Federal). The following table summarizes those transactions that require approval by Research Accounting.

Transaction TypeCurrent
Capital EquipmentApproval Required
Salary Adjustments / Cost Transfers *Approval Required
Subrecipient InvoicesApproval Required
Journal Entry – Cost Transfers
(Transaction Code “ZK” or “ZV”) Journal Entry – Original Charges not via ISR (Transaction Code ZJ)
Approval Required (except when the adjustment is between two IO on the same SAP grant or when the adjustment is to correct a GL within the same IO)
Internal Service Requisitions – Original Charges
(i.e. Service Center billings)
No Approval Required
Non-retroactive first time pay to any funding sourceNo Approval Required
All Other InvoicesNo Approval Required

*For the purposes of this policy, Salary Adjustments / Cost Transfers include any retroactive revisions to salary and wage distributions and are requested in the “Personnel Actions” under the “Manager Self Service” tab in the SAP Business Warehouse.

Salary and Wage Expenses

Salary Tool

Sponsored Programs Post Award has created a Salary Tool to help you decipher the appropriate amount to charge to Sponsored Research accounts for those individuals who earn more than the DHHS Cap.  Within this tool are four tabs so it is important to ensure you are using the correct tab based on the employee status.  You should only fill in the yellow boxes; the rest of the sheet will fill in automatically based on formulas.  If you have any questions around this sheet, please reach out to your Sponsored Programs Post Award RAResearch Administrator A Sponsored Programs team member w....

The tool can be found here


Rebudgeting may be required throughout the life of the project. In some cases, re-budgeting will have to be approved by the sponsor. In some cases, departments want to re-budget their award in order to align budget with expenditures. This is not a requirement by the sponsor, however, it is something that departments can work with their Sponsored Programs research administrator to achieve. Listed below are common examples of when a sponsor requires such a re-budget:

Upon monitoring all of your expenditures, if an error is discovered, please refer to the cost transfer policy.