How to spend grant funds

Expenditures must align directly with the approved budget.

1. The PI is responsible for justifying that expenses are appropriate.

2. If you are not sure, check with OSP before proceeding.

Grant purchases are processed through the university system.

1. Work with your department administrative assistant or school budget manager

2. Equipment purchases require up to three quotes to ensure bids are competitive

3. Hiring SPU students are staff is initiated in the department or school and managed through HR

4. Computer software or equipment purchases are supported and approved by CIS

5. Purchases that require contracts are initiated through OSP

   1. Independent contractors

   2. Student Fellowships

Review and approval of expenditures

1. The PI must approve all expenditures.

2. The Dean may approve grant expenditures depending on the school

3. OSP must review and approve all expenditures to ensure compliance with agency, federal, state and institutional policies.

Expenditures are subject to grant agency, federal, state, and university policies and regulations.

Common account codes

1. Student Fellowships:

   1. 76104: General Grants and Awards

   2. 60178: Misc Instructional and Honoraria

2. Faculty course release

   1. 60102: Faculty salary regular

3. Grant project work

   1. 60110: Faculty Salary Overload

   2. 60126: Exempt Staff Salary Regular

   3. 60151: Non-exempt Staff Salary Regular

   4. 60175: Graduate Assistant Salaries

   5. 64101: Regular Student Labor (Undergraduate)

4. Honoraria

   1. 60178: Misc Instructional and Honoraria (external speaker, external advisory board, internal speaker - not collaborator)

5. Independent contractor (requires contract)

   1. 70455: Other contract professional service

6. External Research collaborator

   1. 70455: Other contract professional service