Guide to Opening Sponsored Projects Objects of Expense

Objects Not Normally Allowed on Federal Projects		Objects Requiring an OSR-2 Form To Open After Initial Appropriation
These objects will not be opened on federal awards unless included in the sponsor approved budget
0100	Professional exempt salaries	0010	Faculty salaries, regular
0102	Secretarial/clerical wages	0020	Faculty salaries, other
0112	Premium overtime wages	0063	Internal Consulting (Univ.)
3010	Paper and office supplies	0110	Temporary wages
3910	Books, periodicals, and journals (except library accounts, area 420)	5010 5011 5015 5016	Consulting services and expenses
5030	Professional memberships	5020	External clerical-technical services
5110	Department photocopying	5335	Fabricated equipment
5510	Postage and shipping for other than technical materials	6765	Domestic travel
5520	Postage and shipping for other than technical materials	6770	Foreign travel
6725	Food and Entertainment	7545*	Audio/visual equipment-capital
6910	Telephone equipment	7560*	Scientific instruments-capital
6915	Telephone installation, moves and changes	7570*	Computers-capital
6920	Telephone voice line expense, pager rental and repair	8640	Subcontracts up to $25,000
6935	Recurring data services charge. Not allowable on sponsored accounts.	8650	Subcontracts over $25,000
6940	Local phone toll, message unit charges		Any items in the column to the left also require an OSR-2 form.

*Capital equipment may not be purchased during the last 6 months of a project period without agency approval.

Objects Normally Allowable Only on Designated Training Grants, Educational Grants, and Fellowships (not allowable on research grants)

8050 Pre-doctoral stipend
8080 NRSA Post-doctoral stipend

PROCEDURES

At time of Award

OSR opens a standard set of object codes for Federal Demonstration Partnership (FDP) awards (including NIH Modular grants). (See http://www.northwestern.edu/ORSP/objfdp.html for this list.)
OSR opens objects based on agency-approved budgets for non-FDP accounts or FDP special-purpose accounts (e.g. equipment or conference grants).
OSR may request an OSR-3 form if the proposal budget does not provide sufficient detail. OSR will also accept OSR-3 forms submitted by departments prior to receipt of award.

Post-Award

Opening additional objects may signify a change in what the agency approved; OSR needs to determine allowability. An OSR-2 form will be required for the objects listed above. Please state the reason (or justification) for the change on the OSR-2. If the request involves the establishment of a subcontract, the rebudgeting section of the OSR-2 form must also be completed and submitted with an OSR-6 form.
For other less restricted objects, in the event unanticipated circumstances arise, the established procedure will be to send an e-mail to the OSR research administrator assigned to your department. The e-mail, or OSR-2 form, should include the CUFS account number, the object requested, and a brief explanation of why it needs to be opened and what it is being used for. Please allow at least 48 hours for OSR review.
OSR procedures:

Review the award terms and conditions
Review the request
Authorize request (or specify the next steps that the PI/department must take, such as preparing a letter for sponsor approval)
Open the object and notify the requestor when done
Place documentation in the project file for audit purposes

OSR forms referenced above may be found at http://www.northwestern.edu/ORSP/forms.html.

OSR-2 Request For Review and Approval of Proposed Action Related to a Pending Proposal or Sponsored Project

OSR-3 Proposed Internal Budget for a Sponsored Project

OSR-6 Request to Issue a New Subagreement

NOTIFICATION OF NEW PROCEDURES

Effective September 1, 2003, Northwestern will adopt a direct tuition charging mechanism by which graduate student research-assistants (RA's) supported by sponsored projects will have the tuition component of their support charged directly to the projects.

Effective March 1, 2001, OSR will open a standard set of object codes at the time of the initial funding appropriation process for Federal Demonstration Partnership (FDP) awards (including NIH Modular grants). During the following two months, departments should check their existing FDP accounts. If additional objects need to be opened, departments should send a comprehensive list of the accounts and objects to their OSR research administrator.

Effective May 1, 2001, OSR will no longer open objects or extend project end dates based on requests from central administrative units such as Payroll and University Services. Central units will notify the department if there is a problem. It is the department’s responsibility to make sure objects are open and accounts are active before processing any requests for payment. In the event unanticipated circumstances arise, the department should review sponsor guidelines and, if allowable, request objects be opened according to the directions above; provide a guarantee to extend the end date using an OSR-2 form; or inform OSR if new funding has arrived.