PIs/PDs anticipating an award before UNH receives official award notification MUST NOT charge related project expenses to other non-project-related accounts with the intention of transferring the charges later to the anticipated award. (See UNH policy on Cost Transfers.) Such an action will attract the attention of auditors and could result in disallowed expenses.

If PIs/PDs need to incur expenses before the anticipated award project budget is available in the UNH financial accounting system, they should complete a Not-Fully-Executed (NFE) account form to request RC unit head review and approval of the NFE. RC unit heads can approve an NFE account to which expenses may be charged until the sponsor releases the project funds and the award budget is established in the UNH financial accounting system (Banner). By approving establishment of an NFE account, the RC unit head takes full financial responsibility for all expenses if the award does not materialize at all, and for any expenses incurred that fall outside the sponsor-approved project period or otherwise fail to meet sponsor approved budget requirements.

Additional resources:

See additional NFE Policy and NFE Procedures for more information.