RAS determines whether a new award is a sponsored research project based on the award document, proposal or request for funding, and related communication with the awarding organization.
If an award is a sponsored research project, its accounts (cost objects) will be sponsored research WBS Elements.
Criteria for Sponsored Research Projects
RAS generally considers an award a sponsored research project when any of the following conditions are described:
- Active research protocols associated with project
- Separate budgeting and accounting for award revenue and expense is required
- Billing is via cost invoice or scheduled amount
- Maximum amount is obligated for performance
- Period of performance with expiration date for allowable use of the funding is established
- Return of unexpended funds to the awarding organization is required
- Payment is based on programmatic performance
- Financial reporting is required
- Award conveys intellectual property rights
RAS makes the final determination, but may consult with VPF and the Provost's Office where awards are not easily classified.
Sponsored Research WBS Elements and Fund WBS Elements
Sponsored research projects are managed through sponsored research WBS elements. Accounts (cost objects) for other sponsored projects are fund WBS elements.
The cost object category (sponsored research or fund) is based on the type of activity. See VPF’s overview of cost object categories and types for additional information.