At-Risk Account Requests

The University permits and supports the use of At-Risk accounts to assist in the initiation of research projects and in the reduction of cost transfers. The establishment of the At-Risk account provides the PI access to funding by assigning an account number to the sponsored project in advance of the official award document. The department requesting the At-Risk account assumes responsibility for all expenses charged to the account should the sponsored funding not be realized.

Pre-Award Accounts

A pre-award account is established to allow the charging of expenses prior to the official start date of the award.  OMB Circular A-110 gives authority to federal granting agencies to permit grantees to approve up to 90 days of pre-award spending at the grantee’s risk.  Pre-award spending on non-federal awards is not allowed unless specifically approved by the sponsor.

Late Award Accounts

A late award account is established to allow the charging of expenses to a sponsored award prior to the receipt of the award document, but not before the anticipated start date of the sponsored project (unless the sponsor specifically allows for pre-award costs).

Note: The University does not permit the creation of an At-Risk account until Conflict of Interest (COI) disclosure forms have been submitted and reviewed, and if necessary, any potential conflicts have been reduced, eliminated or otherwise managed for all individuals who have a responsibility for the conduct, design or reporting of the research. These individuals must be listed in Section IV of the Transmittal Summary (TranSum) or entered in the personnel section of an IRES PD record  Similarly, At-Risk accounts may not be set up if the required human, animal and/or biosafety research protocols have not been approved and congruency determined as appropriate.

Both At-Risk request and Pre-Award requests can be made by using one simple form. Please click here to access the At Risk Account Request Form.  Once the form is completed, please forward it, along with any supporting documentation, to your OSP Award Manager via your assigned GCAT.

Additional information regarding At-Risk accounts may be found here.