ADMINISTRATIVE PROCEDURE

Establishing Non-Sponsored Programs for Uncollectible Costs on Sponsored Projects

Introduction

Uncollectible costs are to be moved, or "written off" to a non-sponsored program. The program used depends on whether SFR or the unit conducting the sponsored activity is processing the transaction, and the function code of the sponsored project from which the costs are being moved.

Costs moved by SFR or by another central unit that has authority to move costs on behalf of units should use the appropriate default program set up by the Controller's Office. Costs moved by the units themselves should NOT use the default program. Rather, units should identify or establish a non-sponsored program with the appropriate non-sponsored function code for their own use.

Programs Set Up by Central Units

Default non-sponsored programs will be set up with the appropriate fund and function code. One non-sponsored fund has been established in the chart of accounts:

Fund 1025
Uncollectible Costs from Sponsored Projects

Within the fund, three "default programs" are established for all DeptIDs that historically have conducted, or may reasonably be expected to conduct sponsored activity. The default programs will be set up according to the following table:

FUNDDEPTIDPROGRAM
1025 DeptID UNC01 = 1110 Research Non Sponsored
1025 DeptID UNC02 = 2110 Public Service Non Sponsored
1025 DeptID UNC03 = 0320 Instruction Non Sponsored

Generally, the default non-sponsored programs are set up centrally through the annual budgeting process.

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