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Sponsored Project Award Allocations: Special Cases

Find out how to process special cases when allocating funds from sponsored projects.

For standard sponsored project allocations, please read How to Prepare a Sponsored Project Award Allocation.

To process special cases, see these specific instructions:

Allocating to sub-funds

Follow the same procedures as when allocating to the initial (A) fund. Remember that IFIS treats a sub-fund as a separate fund. Therefore, an allocation for each sub-fund should include a:

  • Debit to a revenue account (increase/ +)
  • Credit to the expenditure and indirect cost (IDC) accounts (increase/ +)

Note: The sum of the revenue in all sub-funds should equal the total award amount.

Allocating incremental funding

Sponsored project awards funded incrementally include special terms regarding the amount legally obligated by the agency. For example, a granting agency may agree to the entire proposed project cost but legally commit to funding only one year or one phase of the project at a time. The allocation process depends on whether the contract language requires an amendment to activate future legal committments.

  • If a formal amendment to the award is required to activate subsequent funding:
    • Allocate only the amount legally obligated for the current budget period.
  • If no formal amendment is required:
    • Allocate the amount legally obligated for the current budget period to the expenditure accounts and the subsequent period commitments to expenditure account 680000 (unallocated).
    • When the next increment of the subsequent funding becomes active, rebudget funding from account 680000 to the expenditure sub-accounts.

Allocating per payment received

If you can't determine the exact amount to be paid during the term of an award, allocate per payment received. Possible reasons to allocate per payment:

  • Exchange rates and handling fees that may affect the payments of awards funded in foreign currency
  • Payment may be based on completed tests or phases and may vary from what was proposed in the award
  • Clinical trial awards (CTAs) have special allocation procedures
  • Payments may be based on milestones

You can track payments recevied using the General Ledger or ISIS.

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