Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 08/31/2008
Revised: 03/14/2016



Please see current Fiscal Policy Manual for current policies


FAxxxx indexes are established by the Office of Sponsored Research and Award Administration (OSRAA) for the receipt of revenue from ARF projects for the support of specific research contracts and are administered in the same manner as all OSU grants/contracts. All research work plans are approved by OSRAA.

OSRAA establishes one FAxxxx gift fund per department. The FAxxxx gift fund is specific to a department/unit and is not to be shared by multiple units. Activity codes should be used to identify transactions for all gifts. These are interest-bearing funds and must maintain a positive or zero cash balance.

ARF payments to OSU should not be deposited in other OSU funds or indexes without express permission from both ARF and Business Affairs.