NUFinancials Accounts

last updated 09/08/09

NUFinancials Grant Account Tree

Procedures

OSR will open a standard set of NUFinancials budgetary accounts at the time of the initial appropriation process for Research Terms and Conditions (RTC) awards (including NIH Modular grants). If additional accounts need to be opened, departments should send a comprehensive list of the accounts and objects to their OSR Grant & Contract officer. To find the grant and contract officer assigned to your department, go to http://www.northwestern.edu/ORSP/RA.html.

OSR no longer opens accounts or extends 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 accounts are open and projects are active before processing any requests for payment. In the event unanticipated circumstances arise, the department should review sponsor guidelines, and if allowable, request accounts be opened according to the directions below; provide a guarantee to extend the end date using an OSR-2 form; or inform OSR if new funding has arrived.

NUFinancials Accounts List

The accounts listed at the end of this page include accounts most likely to be used on a sponsored project. This is not a comprehensive list. Under the new NUFinancials Grants Account Tree structure, OSR will open Grants category budgetary accounts which will allow spending on a variety of specific expense accounts. For example:

OSR opens the Grants Category Budget account
60010 - Academic Personnel

Expenses can be charged to either
60011 - Faculty Salaries, Regular
60020 - Faculty Summer Salary
60030 - Research Professional Salary
60040 - Academic Occassional Salaries
60050 - Academic Professionals
60076 - TGS Research Assistants

Please note that sponsor requirements may prohibit the use of an expense account, even though the account may roll up to the open Grants budgetary category account. Charges to an expense account will therefore be monitored by Accounting Services for Research and Sponsored Programs (ASRSP) at the post award level. It is also possible that the sponsor allows the use of certain accounts not included in the list below. Please review the information provided at the time of award regarding sponsor or award limitations. Specific questions should be directed to your OSR research administrator. Questions about properly classifying expenditures should be directed to ASRSP.

As the university transitions from CUFS to NUFinancials there a number of helpful resources on the new Financial Policies & Procedures website at http://www.northwestern.edu/finsys/ps/index.html . Please use this as your primary reference for financial and accounting policies.

To ease the transition in locating the appropriate NUFinancials account and Grant Category for typical sponsored project categories, please refer to the old CUFS object codes below. Click on an account to jump to it or page through the account List below and find the corresponding (new) NUFinancials account #. Alternatively, please see the Chart of Accounts crosswalk at http://www.cafe.northwestern.edu/coa/.

List of Former CUFS Objects
0010 | 0020 | 0030 | 0040 | 0050 | 0063 | 0076 | 0077 | 0080 | 0100 | 0101 | 0102 | 0104 | 0106 | 0110 | 0112 | 0120 | 0122 | 0180 | 0181 | 0182 | 0183 | 0184 | 2800 | 2900 | 3010 | 3080 | 3100 | 3300 | 3310 | 3350 | 3375 | 3400 | 3450 | 3475 | 3500 | 3560 | 3570 | 3910 | 5010 | 5011 | 5015 | 5016 | 5020 | 5030 | 5100 | 5130 | 5225 | 5230 | 5260 | 5310 | 5315 | 5330 | 5335 | 5340 | 5440 | 5450 | 5470 | 5480 | 5490 | 5493 | 5510 | 5520 | 5525 | 5530 | 5610 | 5630 | 5670 | 5720 | 6760 | 6765 | 6770 | 6775 |6780 | 6910 | 6915 | 6920 | 6930 | 6940 | 6950 | 7070 | 7545 | 7560 | 7570 | 8010 | 8020 | 8050 | 8080 | 8084 | 8640 | 8650 | 8660 | 8661 | 8710 | 8798 | 8799 | 8810 | 8830 | 8840

NUFinancials Expense Account	Fmr. CUFS Object	Grants Category (Budgetary Account)	Account Description	DEFINITION
60011 opened on RTC awards	0010	ACADEMIC PERSONNEL (60010)	FACULTY SALARIES, REGULAR	The annual contractual salary paid (paid over 12 months for 9, 11 or 12 months of service) to visiting faculty, lecturers, instructors, assistant professors, associate professors and full professors. This includes any portion of an academic salary paid from a Sponsored Project or other restricted fund. An OSR-2 with sufficient explanation is required to open this account after initial award.
60020 opened on RTC awards	0020	ACADEMIC PERSONNEL (60010)	FACULTY, SUMMER SALARY	The salary paid to visiting faculty, lecturers, instructors, assistant professors, associate professors, and full professors for academic or research services rendered in addition to those for which they are compensated by their annual contractual salary. These services are: Summer School, Research Quarter (Summer Grants), and Continuing Education Counseling. An OSR-2 with sufficient explanation is required to open this account after initial award.
60030 opened on RTC awards	0030	ACADEMIC PERSONNEL (60010)	RESEARCH PROFESSIONAL SALARY	The salary paid to research professionals who hold academic rank equivalent titles; research professor, research associate professor, research assistant professor, research fellows, visiting scholars, and non-NRSA post doctoral fellows.
60040	0040	ACADEMIC PERSONNEL (60010)	ACADEMIC OCCASIONAL SALARIES	Visiting faculty and visiting pre-doc students not enrolled at Northwestern. Also used for emeriti faculty.
60050	0050	ACADEMIC PERSONNEL (60010)	ACADEMIC PROFESSIONALS	The salary paid to Librarians, Counselors, Athletic Coaches, Physicians, nurses, Directors of Centers and Assistant Directors of Centers.
60063	0063	SALARIES RESTRICTED (60200)	FACULTY ADDITIONAL PAY	The salary paid to University employees for internal consulting/contracted services. Refer to NU Consulting Policy for applicability. An OSR-2 with sufficient explanation is required to open this account after initial award.
60076 opened on RTC awards	0076	ACADEMIC PERSONNEL (60010)	TGS RESEARCH ASSISTANTS	The salary paid to the class of graduate students called Research Assistants.
60077	0077	SALARIES, RESTRICTED (60200)	NON-TGS RESEARCH ASSISTANTS	Graduate Students not enrolled in The Graduate School working as research assistants.
60185	0080	FRINGE BENEFITS (60180)	FRINGE BENEFITS- ACADEMIC<FY04 DISCONTINUED	Fringe benefits associated with salaries paid in accounts 0010-0076. The fringe benefits total is determined by applying a uniform rate to the sum of the salaries in these accounts.
60101	0100	SALARIES, RESTRICTED (60200)	PROFESSIONAL EXEMPT	The salary paid to managerial and professional employees within the University. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval.  An OSR-2 with sufficient explanation is required to open this account after initial award.
60102	0101	SALARIES, RESTRICTED (60200)	STAFF ADDITIONAL PAY	Additional Pay for exempt staff and NRSA post-doc fellows.
60103	0102	SALARIES, RESTRICTED (60200)	SECRETARIAL/CLERICAL	The wages paid to employees whose positions are classified as secretarial or clerical. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval.  An OSR-2 with sufficient explanation is required to open this account after initial award.
60104 opened on RTC awards	0104	NON-ACADEMIC PERSONNEL (60100)	TECHNICAL/PARAPROFESSIONAL	The wages paid to employees whose positions are classified as technical or paraprofessional.
60106	0106	NON-ACADEMIC PERSONNEL (60100)	SERVICE/MAINTENANCE/SKILLED CRAFTS	The wages paid to employees whose positions are classified as providing a service or maintenance function.
60111 opened on RTC awards	0110	NON-ACADEMIC TEMP, WORK STUDY (60210)	TEMPORARY WAGES	The wages paid to non-permanent University employees to compensate them for providing occasional, non-academic services to the university or to pay for supplemental work to NRSA fellows. Allowable as direct cost on federal awards for technical activity. An OSR-2 with sufficient explanation is required to open this account after initial award.
60112	0112	SALARIES, RESTRICTED (60200)	OVERTIME WAGES	The premium overtime wages paid to full-time employees. Not normally allowable on Federal awards per OMB circular A-21 regulations.
60120 opened on RTC awards	0120	NON-ACADEMIC TEMP, WORK STUDY (60210)	STUDENT REGULAR WAGES	The hourly wages paid to students to compensate them for services rendered in primarily non-exempt capacities.
60122 opened on RTC awards	0122	NON-ACADEMIC TEMP, WORK STUDY (60210)	REGULAR FED-WORK STUDY	The hourly wages paid to students to compensate them for services rendered in primarily non-exempt capacities and supported with work-study funds.  Work study charges do not generate fringe benefit costs.
60186 opened on RTC awards	0180	FRINGE BENEFITS (60180)	FRINGE BENEFITS- FULL	Fringe benefits associated with salaries and wages paid to regular employees. The fringe benefit total is determined by applying a uniform rate to the sum of the salaries in these accounts. Applicable accounts: 0010, 0015, 0020, 0030, 0050, 0060, 0100, 0102, 0104, 0106
60181	0181	FRINGE BENEFITS (60180)	FRINGE BENEFITS- STATUTORY	Fringe benefits associated with temporary employees and supplemental pay to regular employees. Applicable accounts: 0040, 0063, 0067, 0101, 0110, 0112
60182	0182	FRINGE BENEFITS (60180)	FRINGE BENEFITS- TGS STUDENT	Fringe benefits associated with TGS teaching assistants, research assistants, graduate assistants. Applicable accounts: 0070, 0076, 0078
60183	0183	FRINGE BENEFITS (60180)	FRINGE BENEFITS- NRSA HEALTH/DE POSTDOC TRAINEES (OLD)	Fringe benefits associated with NRSA Postdoctoral fellowships. Health insurance awarded as tuition and fees.
60184	0184	FRINGE BENEFITS (60180)	FRINGE BENEFITS- NRSA/ F&A POSTDOC TRAINEES (NEW)	Fringe benefits associated with NRSA Postdoctoral fellowships. Health insurance awarded as institutional allowance.
72801 opened on modular awards	2800	MODULAR (72800)	MODULAR GRANT	See the modular grants page for details on appropriation.
72901	2900	CLINICAL DIRECTS (72900)	INDUSTRY CLINICAL DC BUDGET	See the clinical trials information on the proposal page for details on appropriation.
73010	3010	SUPPLIES, RESTRICTED (73001)	PAPER AND OFFICE SUPPLIES	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval
73080 opened on RTC awards	3080	SUPPLIES (73000)	COMPUTER SUPPLIES - TECHNICAL	Supplies associated with computer equipment used for the technical mission of a project. These supplies may include, but are not limited to, computer paper and disks, and must be necessary for and directly related to the sponsored project outcome.
73100 opened on RTC awards	3100	SUPPLIES (73000)	PURCHASED SOFTWARE	Expense for the purchase of software. Allowable as Direct Cost on Federal Awards for Technical purposes only.
73300 opened on RTC awards (1)	3300	SUPPLIES (73000)	CHEMICALS	Chemical compounds, gases, and liquid nitrogen used in the laboratories, excluding radioactive materials and precious metals.
73310	3310	SUPPLIES (73000)	AUDIO/VISUAL EQUIPMENT SUPPLIES	Materials used with Audio/Visual equipment such as projector bulbs, tapes, reels, boxes, etc.
73350 opened on RTC awards (1)	3350	RADIOACTIVE (73351)	RADIOACTIVE MATERIALS	Used for materials purchased through the Office of Radiation Safety. Only opened if radioisotopes or other radioactive materials are included in the budget.
73375	3375	SUPPLIES (73000)	PRECIOUS METALS	Gold, silver, platinum, or other precious metals.
73400	3400	SUPPLIES (73000)	DENTAL/MEDICAL SUPPLIES	Consumable materials used in Dental or Medical applications or functions.
73450 opened on RTC awards (1)	3450	ANIMAL PURCHASE (73451)	ANIMALS	The purchase of laboratory animals used for research purposes.  Only opened if included on the approved budget.  Projected to be removed from MTDC base effective 9/1/01.
73475 opened on RTC awards	3475	SUPPLIES (73000)	LABORATORY SUPPLIES AND HARDWARE	Supplies associated with the technical activity of a research project. Examples: test tubes, measurement devices, and data management tools.
73500	3500	SUPPLIES (73000)	PHOTOGRAPHY SUPPLIES	Consumable materials used in photography, such as film, paper, developer, etc.
77080 opened on RTC awards	3560	EQUIPMENT UNDER $5000 (77000)	SCIENTIFIC INSTRUMENTS-NON CAPITAL	Non-capital scientific instruments with a purchase price of less than $5,000, or non-capital scientific instruments with a purchase price of more than $5,000 and a life expectancy of less than 1 year.
77090 opened on RTC awards	3570	EQUIPMENT UNDER $5000 (77000)	COMPUTERS-NON CAPITAL	Computers and other types of equipment, such as disk drives, that have a purchase price of less than $5,000 or computers and other types of equipment with a purchase price of more than $5,000 and a life expectancy of less than 1 year.
73910	3910	LIBRARY MATERIALS, RESTRICTED (73901)	BOOKS, PERIODICALS AND JOURNALS	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval
75010 opened on RTC awards (1)	5010	CONSULTANT SERVICES (75001)	PROFESSIONAL AND CONSULTING SERVICES	Allowable as Direct Cost on Federal Awards for technical activity only.   An OSR-2 with sufficient explanation is required to open this account after initial award. Payments to individuals or firms (non-NU employees) for consulting or professional services: legal, architectural, marketing, educational, financial, and publisher fees for manuscript review.
75011	5011	CONSULTANT SERVICES (75001)	NON-RESIDENT PROFESSIONAL AND CONSULTING SERVICES	Allowable as Direct Cost on Federal Awards for technical activity only.   An OSR-2 with sufficient explanation is required to open this account after initial award. Payments to non-resident independent contractors for consulting or professional services.
75015	5015	CONSULTANT SERVICES (75001)	PROFESSIONAL AND CONSULTING SERVICES - REIMBURSEMENT	Reimbursement of non-salary expenses (e.g. necessary supplies, travel, or communications) for independent contractors.
75016	5016	CONSULTANT SERVICES (75001)	NON-RESIDENT PROFESSIONAL AND CONSULTING SERVICES - REIMBURSEMENT	Reimbursement of non-salary expenses (e.g. necessary supplies, travel, or communications) for non-resident independent contractors.
75020	5020	SERVICES, RESTRICTED (75002)	EXTERNAL-CLERICAL/TECHNICAL SERVICES	All payments to outside firms for temporary clerical/technical services. Allowable as Direct Cost on Federal Awards for Technical activity only. Allowable as direct cost on federal awards for technical activity.  An OSR-2 with sufficient explanation is required to open this account after initial award.
75030	5030	SERVICES, RESTRICTED (75002)	MEMBERSHIP DUES	Dues for individual and institutional memberships in professional organizations. Not allowable on non-federal awards unless approved at the time of awarding or with prior sponsor approval. Not allowable on federal awards per OMB circular A-21
75100 opened on RTC awards	5100	SERVICES (75000)	COPYRIGHT/PUBLISH FEES	Expense for copyright, reprints, and page charges.
75130 opened on RTC awards	5130	SERVICES (75000)	EXTERNAL-PRINTING SERVICES	Fees for printing, duplicating, and photo processing services performed and charged by a commercial vendor outside the University.
75225	5225	SERVICES (75000)	EXTERNAL-COMPUTING SERVICES	Fees paid for the use of computing services outside the University.
75230	5230	SERVICES (75000)	INTERNAL-OTHER COMPUTING SERVICES	Fees paid for the use of computing time at University services other than ITCC or ITMS.
75260	5260	SERVICES (75000)	LEASED SOFTWARE	The expense of leasing software for use in computers. Includes leased software with a purchase option at the end of the lease.
75310 opened on RTC awards (1)	5310	ANIMAL CARE (75300)	INTERNAL-ANIMAL CARE	Fees paid to CCM for the maintenance and care of laboratory animals. note: projected to be removed from MTDC base 9/1/01.  Only opened if included on approved budget.
75315	5315	ANIMAL CARE (75300)	EXTERNAL-ANIMAL CARE	Fees paid to external facilities as approved in protocol for maintenance and care of laboratory animals.
75330 opened on RTC awards	5330	SERVICES (75000)	INTERNAL-SHOP EXPENSE	Fees for work done by the University’s research and instructional shops.
77535	5335	FABRICATED EQUIPMENT (77536)	FABRICATED EQUIPMENT OVER $5,000	Capital equipment built or assembled from component parts by a principal investigator and/or other sponsored project personnel, an internal shop, or an external shop. Excluded from F&A base.  An OSR-2 with sufficient explanation is required to open this account after initial award. See also account 7070. (policy)
75340 opened on RTC awards	5340	SERVICES (75000)	LAB SERVICES	Expenses incurred for laboratory services that are necessary for and directly related to the scientific aims and outcomes of the sponsored project. May include but are not limited to, slide preparation, photographic film development and sample processing.
75440 opened on RTC awards	5440	SERVICES (75000)	REPAIR EXPENSE	Expense(s) incurred to repair equipment.
75450 opened on RTC awards	5450	SERVICES (75000)	EQUIPMENT SERVICE CONTRACTS	Maintenance agreements on specific pieces of equipment for a predetermined period of time- generally renewable on a yearly basis. Usually covers parts and service.
75470	5470	SERVICES, RESTRICTED (75002)	A/V EQUIPMENT RENTAL	Fee for rental of Audio/Visual equipment, such as projectors, tape players, etc.
75480	5480	SERVICES, RESTRICTED (75002)	FILM RENTAL	Fee for rental of movies, slides, etc.
75490	5490	SPACE RENTAL (75491)	SPACE RENTAL	Rental fee for non-University owned space: room, building, etc., for a specific period of time. Excluded from F&A base.
75493	5493	SPACE RENTAL (75491)	INTERNAL-SPACE RENTAL	Internal charge for use of University owned space. Rarely used on sponsored projects.
75510 75520	5510 5520	SERVICES, RESTRICTED (75002)	POSTAGE AND SHIPPING FOR OTHER THAN TECHNICAL MATERIALS	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval.
75525 opened on RTC awards	5525	SERVICES (75000)	SHIPPING/MAILING - TECHNICAL RELATED MATERIALS	Expenses incurred for shipping costs directly related to the technical mission of a sponsored project. These expenses may include, but are not limited to, the shipment of equipment samples or other materials necessary for and directly related to the project outcome. These expenses should not include the shipping of new or competitive renewal proposal applications.
75530	5530	SERVICES, RESTRICTED (75002)	LICENSE FEE	Fee for licenses required: i.e. for cell lines, etc.
75610	5610	ALTERATIONS AND RENOVATIONS (75810)	INTERNAL-PHYSICAL PLANT SERVICES	Expenses incurred for services received from and charged by the Physical Plant Department in Evanston or Chicago. For custodial, repair, decorating, maintenance, waste disposal, or other special services of Physical Plant. Sufficient documentation regarding the technical activity/service must be provided to OSR to open this account after initial award.
75630	5630	SERVICES, RESTRICTED (75002)	INTERNAL-MOTOR POOL SERVICES	Expenses incurred for the use of NU vehicles provided by the motor pool for research-related purposes.  An OSR-2 with sufficient explanation is required to open this account after initial award.
75670	5670	SERVICES, RESTRICTED (75002)	INTERNAL-LAUNDRY SERVICES	Expenses for laundry services.
75720	5720	OUTPATIENT CARE COSTS (75722)	HOSPITAL MEDICAL EXPENSE	Expenses incurred for services provided by hospitals to University employees, student-athletes and research subjects/patient care. Excluded from F&A base.
76760	6760	TRAVEL, PARTICIPANT SUPPORT COST (76763)	SPECIAL SUBSISTENCE	Participant support costs.
76765	6765 opened on RTC awards	TRAVEL, DOMESTIC (76761)	DOMESTIC TRAVEL- TRANSPORTATION	Travel within the United States, its territories and possessions, and Canada to attend professional meetings, do research, etc. All domestic travel on Sponsored Projects must be charged to this account of expense. An OSR-2 with sufficient explanation is required to open this account after initial award.
76770 opened on RTC awards (3)	6770	TRAVEL, FOREIGN (76762)	FOREIGN TRAVEL - TRANSPORTATION	Travel outside the United States, its territories and possessions, and Canada to attend professional meetings, do research, etc. All foreign travel on Sponsored Projects must be charged to this account of expense. An OSR-2 with sufficient explanation is required to open this account after initial award.
76776	6775	TRAVEL, STUDENT	STUDENT TRAINING TRAVEL	Opened on NRSA fellowships for trainee travel
76780	6780 opened on RTC awards	VISA INTERNATIONAL OFFICE FEE (76781)	INTERNATIONAL OFFICE VISA PROCESSING FEE	Visa fees for visting scholars. Subject to F&A. Visa fees for visiting scholars. Subject to F&A. The visa service fee may be charged to an external grant in proportion to the amount of time the visa holder is working on the grant funded project; if the visa holder is working on two or more grant-funded projects, the visa fee may be apportioned appropriately among them. Per federal guidelines, not appropriate for students.
76910 76915 76920	6910 6915 6920	UTILITIES AND TELEPHONE (76900)	PHONE EQUIPMENT INSTALLATION VOICE LINE EXPENSE, PAGER RENTAL	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. Excluded from F&A base.
76930	6930	UTILITIES AND TELEPHONE (76900)	DATA LINE TELEPHONE EXPENSE	The cost of digital circuits used for data transmission to computer facilities. Excluded from F&A base.
76935	6935	UTILITIES AND TELEPHONE (76900)	DATA NETWORK SERVICES	Recurring data services charge. Not allowable on sponsored accounts.
76940	6940	UTILITIES AND TELEPHONE (76900)	LOCAL PHONE COSTS - MESSAGE UNITS	Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. Excluded from F&A base.
76950 opened on RTC awards (1)	6950	INTERNATIONAL LONG DISTANCE (76951)	LONG DISTANCE TELEPHONE	The cost of toll charges for long distance calls. Excluded from F&A base.  Allowable as direct costs on sponsored awards.  Allocability standards apply.
77505	7070	GOVERNMENT TITLED EQUIPMENT (77071)	GOVERNMENT/SPONSOR TITLED CAPITAL EQUIPMENT	Capital equipment owned by sponsor. Also used for capital components: items purchased as part of a fabrication that individually cost $5,000 or more and would otherwise exist as stand-alone items of capital equipment. (policy)
77545 (2)	7545	CAPITAL EQUIPMENT, RESTRICTED (77501)	AUDIO/VISUAL EQUIPMENT-CAPITAL	Audio/Visual equipment with a purchase price of $5,000 or more and a life expectancy of more than 1 year. An OSR-2 with sufficient explanation is required to open this account after initial award.
77560 opened on RTC awards (2) (3)	7560	CAPITAL EQUIPMENT (77500)	SCIENTIFIC INSTRUMENTS-CAPITAL	Scientific instruments with a purchase price of $5,000 or more and a life expectancy of more than 1 year. An OSR-2 with sufficient explanation is required to open this account after initial award.
77570 opened on RTC awards (2) (3)	7570	CAPITAL EQUIPMENT (77500)	COMPUTERS-CAPITAL	Computers with a purchase price of $5,000 or more and a life expectancy of more than 1 year. An OSR-2 with sufficient explanation is required to open this account after initial award.
78010	8010	STIPEND (78001)	GRANT IN AID (REU)	Stipend support for undergraduates supported on NSF REU site training grants.
78020 opened on RTC awards	8020	TUITION (78021)	TUITION	Financial assistance, usually to graduate or professional students, to support tuition charges.
78050	8050	STIPEND (78001)	STIPEND	Financial assistance to graduate, undergraduate, or professional students (predoctoral stipend). Allowable only on training and fellowship grants.
78080	8080	STIPEND (78001)	TAXABLE POST-DOCTORAL FELLOWSHIPS	Payments to post-doctoral fellows to facilitate training (postdoctoral stipend). Allowable only on NRSA training and fellowship grants.
78084	8084	STIPEND (78001)	PURCHASED SRVS INTRNS & RESDNTS	Non-NRSA General Medical Education Interns and Residents
78640 opened on RTC awards (1)	8640	SUBCONTRACT < 25000 (78641)	SUB-CONTRACTS TO $25,000	Sub-contracts under sponsored projects for the first $25,000. Not allowable as direct costs on federal awards unless approved at the time of awarding or with prior sponsor approval. Requires an OSR-2 assuring that the rebudgeting will not signify a change in the project's scope or accountives. Requires an OSR-6 or OSR-7 form.
78650 opened on RTC awards (1)	8650	SUBCONTRACT > 25000 (78651)	SUB-CONTRACTS MORE THAN $25,000	Sub-contracts under sponsored projects in excess of the first $25,000. note: the first $25,000 of all subcontracts are charged F&A. Costs above $25,000 on each subcontract will be excluded from F&A. Allowable as direct costs on federal awards only if approved at the time of awarding or with prior sponsor approval. Requires an OSR-6 or OSR-7 form.
78660	8660	HUMAN SUBJECT COSTS (78664)	RESEARCH SUBJECT FEES	Fees paid to individuals for participating in research projects such as a blood donor, etc. IRB approval must be obtained in order to use this account.
78661	8661	INTITUTIONAL REVIEW BOARD FEE (78765)	INTITUTIONAL REVIEW BOARD FEE	Fee for the initial review of IRB protocols.
78710 opened on RTC awards	8710	FACILITIES AND ADMINISTRATION (F&A) (78700)	FACILITIES AND ADMINISTRATION (F&A)	F&A costs incurred on sponsored project activity.
78768	8798	GRANTS-INTEREST (78761)	GRANTS-INTEREST	DO NOT CHARGE EXPENDITURES TO THIS account. Used for interest on sponsored projects.
78769	8799	GRANTS-MATCHING FUNDS (78760)	GRANTS-MATCHING FUNDS	DO NOT CHARGE EXPENDITURES TO THIS account. Used for cost sharing on sponsored projects.
78810	8810	SPONSOR RESTRICTED BUDGET (78811)	SPONSOR RESTRICTED BUDGET	DO NOT CHARGE EXPENDITURES TO THIS account. Funds budgeted to this account have been restricted by the sponsor and are not available for use without prior approval. For example, if there is an unobligated balance on an NIH cooperative agreement, that balance is restricted by NIH and may be carried over for future year spending only with prior approval of sponsor.
78831	8830	NU RESTRICTED BUDGET (78830)	NU RESTRICTED BUDGET	DO NOT CHARGE EXPENDITURES TO THIS account. Funds budgeted to this account have been restricted by the University and are not available for use without prior approval. This account may be used to appropriate future year funding until the time when those funds should be made available for spending.
78841	8840	PILOT STUDY RESTRICTED BUDGET (78840)	PILOT STUDY RESTRICTED BUDGET	DO NOT CHARGE EXPENDITURES TO THIS account. Funds budgeted to this account have been restricted for later distribution to pilot studies.

(1) Only if proposed and included in agency approved budget.
(2) Capital equipment may not normally be purchased during the last few months of a project period without university and/or agency approval.
(3) Not opened for Army grants unless prior written approval is obtained. Must be specifically identified in the proposal budget.