Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
WARNING: THESE ARE NOT CURRENT POLICIES!!
Expenses incurred to fulfill the requirements of an ARF research project are either paid directly by ARF, paid through an OSU contract, or paid through gift FAxxxx indexes according to policy described in FIS 509-04 Payments to Employees, Vendors, or Contractors. ARF funds must not be used to fulfill State or other department/unit deficits. An OSU employee may not redirect funds from the fulfillment of a FAxxxx contract to a different research purpose without first obtaining permission from ARF. FAxxxx contracts follow OSU policy, including those for cost overrun and cost transfers. See OSU Grant, Contract, and Gift manual.
FAxxxx gift indexes may only be used to pay for expenses incurred to fulfill OSU’s research or educational training mission. Expenses outside the scope of these programs are not reimbursable. Although ARF, with limited exceptions, follows OSU guidelines and recommendations concerning legitimate research and university expenses, other requirements may be imposed by ARF regarding the payment of expenses. Contact ARF regarding allowable expenses.