Office of Sponsored Programs
The Ohio State University

Managing Expenditures

All sponsored projects are considered to be restricted funds. Thus, all charges to Office of Sponsored Programs sponsored projects must be:

  • reasonable, allowable, and allocable to the project
  • in accordance with program plans and objectives
  • clearly required for the project
  • consistent with the budget established for the project (in total, by category, or by line item, depending on sponsor requirements)
  • incurred within the project time period
  • in accordance with sponsor regulations, university policy, and Office of Sponsored Programs procedures for implementing those regulations and policies

Any deviations from the above require justification and/or additional sponsor approval. Sponsored program officers can provide information and advice on what may or may not be charged to a sponsored project and they can assist in seeking required approvals.