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NUFinancials Accounts

last updated 06/17/11

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.


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