BACKGROUND: Many projects receive additional funds to continue the work.  However, because of the terms and conditions of the original funding and/or the additional funds, it is not always clear whether the additional funds can be spent out of the existing account number or whether a new account number is needed.

GENERAL GUIDELINES:

New Account Number:

Generally, a new account number is necessary if:

1. the sponsor's terms and conditions (e.g., scope of work, overhead rate) have changed, or
2. the sponsor's reference number (e.g., grant/contract/agreement or purchase order number) has changed AND the University is required to account for revenue and/or expenditures by reference number, or
3. the sponsor's terms and conditions restrict carry-over of unexpended funds.

Existing Account Number:

Awards from any of the agencies listed below should use the existing account number.  When setting up new or continuing awards, the entire award period should be entered, not just the funding period, as listed on the notice of award:

• National Institute of Health (NIH) grants*
       *except Fellowships (F series), General Clinical Research Center Agreements (M series), Program Project Awards (P series), Cooperative Agreements (U series), and Training Grants (T series).
• National Science Foundation (NSF) grants and agreements
• Department of Energy (DOE) grants awarded through the DOE-Argonne Office
• Department of Education (DED) grants
• Other federal agency awards or contracts that disclose the full project period and do not restrict funding to a budget period.

If a PI or department administrator requests a new fund/account for each year, RSP will modify the above processing to honor the request.

Revised 4/12/1999