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Grant Expenditures

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The federal Office of Budget Management has implemented 2 CFR § 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, otherwise known as Uniform Guidance. One of the goals of this transition is to streamline and consolidate the regulations and requirements affecting grants management. Please contact RSP with questions regarding the transition to Uniform Guidance.

Uniform Guidance Subpart D Post-Award Requirements (formerly A-110 Administrative Principles)

All federal funding received directly, or indirectly, must be expended in full accordance with U.S. statutory requirements. The associated programs must comply with all requirements of the federal award.

Uniform Guidance Subpart E Cost Principles (formerly A-21 Cost Principles)

The application of cost principles is based on the fundamental premise that sound management practices will be applied for the efficient and effective administration of the Federal award, and administered in a manner consistent with underlying agreements, program objectives, and the terms and conditions of the Federal award.

Uniform Guidance Subpart F Audit Requirements (formerly A-133 Audit Principles)

Non-Federal entities expending $750,000 or more during the entity’s fiscal year must have an audit conducted in accordance with the provisions of Subpart F.

Other Sponsor Specific Guidelines

Guidelines can be accessed at the links below:


Key Personnel Changes

The sponsor needs to provide approval when there are changes in key personnel, such as the effort is being reduced, or an employee’s affiliation with WSU is being terminated, or a new employee is being hired. Please send the changes to the Associate Director of Post Award. Post Award needs the names of the personnel affected in the change and the justification. RSP will follow up with the sponsor for approval.

How to Hire Grant Personnel

If the employee(s) who will be working on the grant is Wright State University personnel, then a Personnel Action Form (PAF) and/or salary reallocation needs to be completed. The PAF is the instrument needed that will directly charge the grant as the employee’s payroll is generated.

If the grant will require filling a new position, then the job posting needs to be completed on PeopleAdmin system. This will generally be initiated by your department administrator. View the compensation salary schedule for research personnel.

Once a new employee is hired either a PAF or and EPAF will need to be completed for the new hire. This will generally be initiated by your department administrator. You can also contact Human Resources for further assistance.

Salary Reallocation is the method used to redistribute past salary from another source of funding to the grant. Salary reallocations should be done within 120 days of the period the salary was earned. Otherwise the salary reallocation may require additional documentation and approvals. Instructions on how to complete the salary reallocation can be found on the Wings Express Redistributions support page.

How to Hire Student Employees/GRAs

Please see the Career Services Student Employment Supervisors: Post a Job page for instructions on posting and hiring for an undergraduate position. 

Fringe Benefit Rates


18/19* 19/20* 20/21* 21/22**

Faculty - Full-Time (i.e., 51% FTE or greater)

33.3% 33.5% 24.4% 25.9%

Faculty (Part-Time, Overload, Summer, Retirees)

16.5% 12.9% 15.5% 17.0%

Full-Time Unclassified (including Unclassified hourly)

41.1% 40.4% 36.4% 37.9%

Part-Time Unclassified and Classified Staff

15.0% 15.0% 15.0% 16.5%

Full-Time Classified Staff

70.8% 54.9% 39.8% 41.3%

OPERS-Covered Students

22.0% 17.3% 17% 18.5%

Graduate Research Assistants (GRAs)

May be eligible for tuition remission;
see Fee Remission Policy below.

Undergraduate/Graduate Student Hourly Employees

No fringe benefits during academic year.

*Rate estimates beyond the established year include a 1.5% escalation factor per year.

**Estimated Rates

Fee Remission Policy

If the sponsor allows for full F&A recovery, and the student stipend is a minimum of $3,400 per semester (or $850 per month, $10,200 minimum for 3 semesters), the student is eligible for tuition fee remission, and the tuition will not be charged to the project. Some departments and colleges have specifically established rates and rate ranges for masters- and doctoral-level GRAs; the PI/PD should check with his/her College/School Business Officer to identify an appropriate rate for the student(s).

Using the same guidelines as above, tuition for projects that receive less than the full F&A costs will be provided as cost share by the Vice President for Research and Dean of the Graduate School on an individual case review basis. Prior approval is required and the Vice President will need to approve the tuition fee remission portion of the cost share budget during internal routing.

Subcontracts on Grants

A subcontract should be budgeted for at the pre award stage and include the Statement of Work (SOW), subcontract budget and subcontract contact information. The Grants Accountant will issue any subcontracts budgeted at the time the award is processed. Wright State can only authorize funding and time to the subcontractor to the extent Wright State has received funding and time from the prime sponsor.

Assurances Incorporated by Reference in Subagreements Awarded by Wright State University

How to Hire a Consultant

Your grant may provide for hiring a consultant to perform certain duties in relation to your grant. To determine whether or not the individual should be hired as an employee or a consultant, view information on the Controller's Office Forms and Resources page.

View the guidelines to be followed in contracting with this individual. View a copy of WSU’s Consulting Agreement on the Office of Strategic Procurement's Forms and Links page.


Travel on a Grant

Wright State University’s Travel Policy is outlined in University Policy 9510 Travel.

Foreign Travel

ALL federally funded travel must comply with the Federal Travel Regulation, and the U.S. Fly America Act; a United States flag carrier MUST be used for this travel. Therefore, all foreign travel on grants must be approved in advance by The Office of Research and Sponsored Programs (RSP). Use Banner account code 746900 to complete the FOAP on all Travel Authorization (TA) forms and submit the TA to RSP for approval along with the flight itinerary. Upon returning from the foreign travel, the Travel Expense Report must be approved again by RSP.


Purchasing Overview

Under most awards, supplies and equipment are owned by the university. Some awards, particularly federal contracts, have specific guidelines for purchases of supplies or equipment, and may even require approval from the sponsor for such purchases if they were not listed in the approved budget. If you need assistance interpreting the terms and conditions of your grant or contract, please contact RSP. To initiate requisition activities: Access WrightBuy.

Purchasing Equipment

If the sponsor allows for the purchase of capital equipment, it will be indicated in the awarded budget as account 794000. Capital equipment includes all movable items that have a probable useful life of two or more years, have an original cost of $5,000 or more (either for a single item or fabricated equipment – individual parts that cumulatively have and aggregate cost of $5,000 or more), and are neither permanently attached to a building nor its utility systems nor incorporated into the building at the time of initial construction nor during later modifications. The total cost includes all expenditures incurred in acquiring the equipment and preparing it for use. This would include the purchase price, freight & handling charges, insurance on the equipment while in transit, the cost of special foundations required assembly and installation costs, and the cost of conducting trial runs.

Visit the Controller's Office Capital Equipment page for complete information on the purchase of equipment.

Purchasing Supplies

Supplies that support the technical substance of the grant are generally allowable expenses. Office supplies (e.g. paper, pens, toner & ink cartridges, etc.) are not an allowable expense on a  grant. These may serve as general use items and support an administrative purpose rather than the technical substance of the grant and should be charged to the fund that receives the F&A generated by the grant. If it can be demonstrated that such items are necessary to perform the technical aspects of a grant, the expense may need to be reclassified to the appropriate expense account within the grant. If a journal voucher is necessary to reclassify or transfer the expense, the document text of the JV should adequately clarify how this purchase supports the technical substance of the grant and is not for administrative purposes only.

Expense Transfers

It may be necessary to transfer an expense from one source of funding to a grant, or from one account to another account within a grant. This is accomplished by submitting a Journal Voucher (JV) in Wings Express. Keep in mind that you may only use a JV to transfer costs that begin with accounts 7xxxxx (not labor costs that begin with accounts 6xxxxx). Expense transfers should be done within 120 days of the original expense. If expense is transferred more than 120 days after the original expense, additional documentation and approvals may be required.

More information regarding JVs can be found in the:

Additionally, you will find complete instructions in Chapter 4 of the WINGS Express Finance Documentation