OSR-3 Instructions

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Place a check mark in the column headed "Open" for each object code that is to be opened. Consult the list below to determine any required codes. A complete list of object codes generally used with sponsored projects can be found in the Cost Accounting Standards training materials, available from the Office of the Controller. The list can also be obtained on this site on the objects page.

Please note: sponsor requirements may prohibit the use of an object even though it is included in the list. It is also possible that the sponsor allows the use of certain objects not included in this list.

In the "Budget Amount" column, enter the dollar amount you wish to budget for each object.

Any desired rebudgeting in restricted categories (including capital equipment, travel, and consulting) or any major change in total salary budgets (implying a major change in effort) must be requested and explained on an accompanying OSR-2 form (note: this only applies to accts not included in the Federal Demonstration Partnership). Budgets for benefits (object codes 0080 and 0180) should be consistent with the current employee benefit rate and budgeted salaries and wages. The total amount budgeted must be equal to the amount of the award. The indirect cost (object 8710) must be consistent with the current indirect cost rate as applied to the appropriate direct cost objects.

The following object codes are required for sponsored project accounts if expenses of the type indicated by the code are to be incurred in carrying out the project.

*Indirect cost is not applied to these budget lines when the full on- or off-campus rates are used.

Other object codes may be required in some cases. Consult the complete list of sponsored project object codes referenced above and attach a second sheet if necessary.