Backup Department ID for all Sponsored Project Activations


Provide a backup Department ID to which unallowable costs or over-expenditures on sponsored projects will be transferred. 


University policy


In an effort to improve the institutional fiscal compliance and management of grant extramural funding, this policy is enacted to provide a backup Department ID to be used for Post Award Accounting and Fiscal Compliance (PAASFC) 90 day expenditure review and closeout purposes. This account would be used to remove expenditures that are determined to be unallowable and/or exceed the budget limits of the sponsored award. This policy provides authority to PAASF to use the backup account in the process of managing, closing and deactivating extramural funded accounts. Further it provides retroactive authority to use the Department ID for extramural accounts previously activated prior to this policy’s formation. A backup Department ID is required as a part of the award activation process.


The Office of Grants and Contracts Services (OGCS) will require campus departments to provide a State or Local Department ID as a part of the award activation process.  This backup Department ID number will be included in the Activation notice provided by OGCS to PAASFC.

A Department ID may consist of a local account or a state general appropriated account. It is preferential to use a local Department ID and when available, with preference to the departmental generated overhead return Department ID.

During the active period of a project this account will be used in the event that an extramural funded grant  associated with the university department incurs any of the following: an unallowable expense per the sponsor’s regulations, an account has been over expended or to remove costs incurred prior to or after the approved period of performance.

In the event that an extramurally funded account is over expended or incurs an unallowable cost, PAASFC will notify the Principal Investigator (PI)/ Unit Manager that they have 15 days to transfer the expenditure(s) off the project.  If the PI and Unit Manger do not comply within the state timeframe then PAASFC will transfer the expenditure(s) to the listed backup Department ID.  PAASFC will then notify the PI/ Unit Manager, Department Chair and Dean via email that the transfer has occurred and provide the financial system document ID information.

This process will aid PAASFC with fiscal compliance monitoring, project closeout and deactivation of projects that have passed their End Dates. It is important that expired grant projects are closed and deactivated timely. This will assist providing more accurate information in the financial system.