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For any questions please send e-mail to: NDSU Policy Manual

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SECTION 816: REBUDGETING ON SPONSORED AGREEMENTS

SOURCE: NDSU President

1. The Sponsored Programs Accounting and Reporting System has the capability to check for available funds at three different levels of restriction. The level of restriction is determined by the regulations imposed by the sponsoring agency.

   1.1

   BUDGET LINE. Each expense processed is checked against the budget for that specific line item.

   1.2

   BUDGET CATEGORY. Each expense processed is checked against the sum of budgets within a given category. The categories are 1) Personnel, 2) Operating, 3) Scholarships and Fellowships, 4) Equipment, and 5) Deductions and Transfers (indirect cost).

   1.3

   TOTAL DIRECT: Each expense processed is checked against the sum of all budgets, excluding indirect cost budget, within the fund to determine if sufficient funds are available.

   1.4

   BUDGET TOTAL. Each expense processed is checked against the sum of all budgets within the fund to determine if sufficient funds are available.

2. If a department wishes to incur an expense under a different line item, or category if Budget Category, or incur expenses over the amount budgeted for a line or category if Budget Category, a memo should be submitted to the Office of Grant and Contract Accounting explaining the circumstances requiring the rebudgeting. If approval is required by the sponsoring agency, the Principal Investigator will be responsible for procuring written approval. In most cases, rebudgeting requests will not be accepted over the telephone by a sponsoring agency or the Office of Grant and Contract Accounting.

3. If sufficient funds do not exist within the available budget defined in the fund, the payment of the expense will be held until the investigator re-budgets.

4. BUDGET REVISION REQUEST MEMO. The Budget Revision Request Memo should be completed as follows:
   
   Fund Number and Department
   Number of the agreement being rebudgeting
   Name of the Principal Investigator
   Amount to be re-budgeted
   Justification for the revision

5. Information on regulations governing rebudgeting approval required by specific federal agencies may be obtained at the Office of Grant and Contract Accounting.

   5.1

   Funds provided by the National Science Foundation (NSF) for participant support may not be diverted to other categories of expense without the prior written approval of the cognizant NSF Program Officer.

HISTORY: July 1990; Amended April 1992; May 1996, August 2007, November 2008.