{"id":22152,"date":"2021-01-04T15:53:08","date_gmt":"2021-01-04T23:53:08","guid":{"rendered":"http:\/\/policies.wsu.edu\/prf\/?page_id=22152"},"modified":"2026-01-30T13:54:44","modified_gmt":"2026-01-30T21:54:44","slug":"bppm-40-03","status":"publish","type":"page","link":"https:\/\/policies.wsu.edu\/prf\/index\/manuals\/business-policies-and-procedures-manual\/bppm-40-03\/","title":{"rendered":"40.03 Expenditure Deadlines for Sponsored Projects"},"content":{"rendered":"\n<h1 class=\"wp-block-heading wsu-font-size--xxmedium\">University Policies and Procedures Manual&nbsp;(previously Business Policies and Procedures Manual)<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">Expenditure Deadlines for Sponsored Projects<\/h2>\n\n\n<div class=\"wsu-row wsu-row--single\" >\r\n    \n<div class=\"wsu-column\"  style=\"\">\r\n\t\n\n<p><strong>UPPM 40.03<\/strong><\/p>\n<p><strong>For more information contact:<\/strong><br>\n&nbsp; &nbsp;Sponsored Programs Services<br>\n&nbsp; &nbsp;509-335-2058<\/p>\n<hr>\n<div id=\"toc_container\">\n<h3>Contents<\/h3>\n<ul class=\"toc_list\">\n<li><a href=\"#One_0\">1.0&nbsp; &nbsp;Policy<\/a><\/li>\n<ul class=\"toc_list\">\n<li><a href=\"#One_1\">1.1&nbsp; &nbsp;Exceptions<\/a><\/li>\n<li><a href=\"#One_2\">1.2&nbsp; &nbsp;Overview<\/a><\/li>\n<li><a href=\"#One_3\">1.3&nbsp; &nbsp;Expenditures<\/a><\/li>\n<\/ul>\n<li><a href=\"#Two_0\">2.0&nbsp; &nbsp;Early Expenditures<\/a><\/li>\n<ul class=\"toc_list\">\n<li><a href=\"#Two_1\">2.1&nbsp; &nbsp;Purchase Order Date<\/a><\/li>\n<li><a href=\"#Two_2\">2.2&nbsp; &nbsp;Services<\/a><\/li>\n<li><a href=\"#Two_3\">2.3&nbsp; &nbsp;Receipt<\/a><\/li>\n<li><a href=\"#Two_2\">2.4&nbsp; &nbsp;Utilization<\/a><\/li>\n<li><a href=\"#Two_3\">2.5&nbsp; &nbsp;Project Reports\/Results<\/a><\/li>\n<\/ul>\n<\/ul>\n<\/div>\n<h3 id=\"One_0\">1.0&nbsp; &nbsp;Policy<\/h3>\n<p>It is Washington State University&#8217;s policy that expenses may only be posted to sponsored projects during the project&#8217;s relevant budget period.<\/p>\n<h4 id=\"One_1\">1.1&nbsp; &nbsp;Exceptions<\/h4>\n<p>Certain exceptions may be made for allowable and authorized pre-award expenditures, and allowable expenditures during the closeout period. See <a href=\"https:\/\/www.govinfo.gov\/app\/details\/CFR-2014-title2-vol1\/CFR-2014-title2-vol1-part200\">2 CFR 200<\/a> (Uniform Guidance).<\/p>\n<h4 id=\"One_2\">1.2&nbsp; &nbsp;Overview<\/h4>\n<p>Principal investigators (PIs) are to observe sponsors&#8217; expenditure deadlines in order to avoid the possibility of disallowance of items purchased or received prior to the project start date or near the termination date of agreements. Should a sponsor disallow a purchase, the associated departmental cost center is responsible for costs incurred.<\/p>\n<p>The following guidelines apply to purchases made from either WSU or external vendors in most circumstances. PIs may contact Sponsored Programs Services (SPS) for more information; email <a href=\"mailto:sps@wsu.edu\">sps@wsu.edu<\/a>.<\/p>\n<h4 id=\"One_3\">1.3&nbsp; &nbsp;Expenditures<\/h4>\n<p>All expenditures must be for the specific purpose of the agreement. Expenditures must be in accordance with the sponsor&#8217;s specific regulations, terms, and conditions.<\/p>\n<h3 id=\"Two_0\">2.0&nbsp; &nbsp;Early Expenditures<\/h3>\n<p>Authorized pre-award spending allows expenditures to be incurred prior to award or otherwise-specified timeline approved by agency authorizations.<\/p>\n<h4 id=\"Two_1\">2.1&nbsp; &nbsp;Purchase Order Date<\/h4>\n<p>The purchase order date for equipment, supplies and services must be within the agreement&#8217;s period of performance and the appropriate budget period.<\/p>\n<p>Purchase order dates must not predate the agreement unless specific prior arrangements have been made with the sponsoring agency and SPS. To request an award line to make authorized <br>\npre-award expenditures prior to the award date of a grant or contract, see the <a href=\"https:\/\/confluence.esg.wsu.edu\/display\/WKB\/Workday+Materials\">Workday Create Sponsored Account Request reference guide<\/a>.<\/p>\n<p>Purchase order dates must provide enough time for items to be received and used prior to the agreement termination date.<\/p>\n<h4 id=\"Two_2\">2.2&nbsp; &nbsp;Services<\/h4>\n<p>Services are to be rendered within the agreement&#8217;s period of performance, and only with a valid subaward or contractual vehicle in place.<\/p>\n<p>If either of the above is not possible, contact SPS. Approval may be required from the sponsoring agency.<\/p>\n<h4 id=\"Two_0\">2.3&nbsp; &nbsp;Receipt<\/h4>\n<p>Equipment, supplies and services must be received and used within the agreement period of performance. Disallowance is a possibility for supplies and equipment received after or close to the termination date.<\/p>\n<p>The department must retain documentation relating to receipt of items, e.g., Receiving Report, supplier store receipts.<\/p>\n<h4 id=\"Two_0\">2.4&nbsp; &nbsp;Utilization<\/h4>\n<p>Failure to utilize the approved, allowable consumable supplies within the project&#8217;s period of performance may require either of the following actions:<\/p>\n<ul>\n<li>Prorationing of costs and refund to the sponsor.\n<\/li>\n<li>Partial disallowance upon audit, particularly if auditors can demonstrate that items were not used to complete the project.<\/li>\n<\/ul>\n<h4 id=\"Two_0\">2.5&nbsp; &nbsp;Project Reports\/Results<\/h4>\n<p>Expenditures for project reports or results published after project completion must be charged 30 days prior to the end of the closeout period.<\/p>\n<p style=\"font-size: .8rem\">_______________________<br><strong>Revisions:<\/strong>&nbsp; January 2021 (Rev. <a href=\"https:\/\/policies.wsu.edu\/prf\/bppm-manual-revisions\/bppm-revision-560\/\">560<\/a>); Jan. 1992 (Rev. 88); Mar. 1979 &#8211; new policy (Rev. 31)<\/p>\n\n<\/div>\r\n\n<\/div>","protected":false},"excerpt":{"rendered":"<p>University Policies and Procedures Manual&nbsp;(previously Business Policies and Procedures Manual) Expenditure Deadlines for Sponsored Projects<\/p>\n","protected":false},"author":1061,"featured_media":0,"parent":50633,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"wsuwp_university_location":[],"wsuwp_university_org":[],"_links":{"self":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22152"}],"collection":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/users\/1061"}],"replies":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/comments?post=22152"}],"version-history":[{"count":25,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22152\/revisions"}],"predecessor-version":[{"id":69763,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/22152\/revisions\/69763"}],"up":[{"embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/pages\/50633"}],"wp:attachment":[{"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/media?parent=22152"}],"wp:term":[{"taxonomy":"wsuwp_university_location","embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/wsuwp_university_location?post=22152"},{"taxonomy":"wsuwp_university_org","embeddable":true,"href":"https:\/\/policies.wsu.edu\/prf\/wp-json\/wp\/v2\/wsuwp_university_org?post=22152"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}