Unless allowed by a sponsor, expenditures incurred before the sponsor-authorized project start date are not reimbursable under the award.

Many federal sponsors allow for expenditures on research projects for a period up to 90 days before the official award start date.  This is known as “Pre-Award” spending authority.

If pre-award expenses are allowed and necessary for adherence to the project’s timeline, the PI/PD should notify his/her OSR GCA*, who will work with the PI/PD, sponsor, and BSC to accommodate the need.  PIs/PDs MUST NOT charge project pre-award expenses to other non-project-related accounts with the intention of transferring the charges later to the award. (See UNH policy on Cost Transfers.)

If the official award document has not been received by UNH and/or the spending account has not been established in the UNH financial accounting system, the PI/PD should complete a Not-Fully-Executed (NFE) account form (see also NFE policy and procedures) and request RC unit head review and approval for OSR to establish a spending account.  By approving establishment of an NFE account, the RC unit head takes full financial responsibility for all expenses if the award does not materialize or for any expenses incurred that fall outside the approved pre-award period if the ultimate approved start date is later than anticipated.

*PIs/PDs in EOS should contact their BSC.