Determination of appropriate classification of funds received into
the University or by AUF on behalf of the University is important. Such
classification is important for external reporting requirements, IRS requirements
and to provide assurance that the University is in compliance with donor/sponsor
wishes, all Auburn University policies dictating sponsored projects, and
other Federal law and regulations. The checklist below is intended to serve
as a guide for classification. When there are doubts as to appropriate
classification, please contact the Office of Sponsored Programs (Ag contact
= Liz Sims, 4-4438), the Office
of Alumni and Development Accounting, and/or the Office of Contracts and
Grants Accounting for further guidance.
| DOES RECEIPT OF THESE FUNDS (YES or NO) ... | |||
| 1. | ...include agreement(s) to return unused funds? | ||
| 2. | ...require cost sharing by the University? | ||
| 3. | ...involve a verbal or written agreement specifying terms and conditions? | ||
| 4. | ...included release of information restrictions, such as the delay in publishing research results, confidentiality, or approval to release information? | ||
| 5. | ...involve an exchange whereby Auburn University and the sponsor/donor each give or receive something for value (money, services, usefulness, or general worth)? | ||
| 6. | ...involve animal or human subjects in the use of the funds receives? | ||
| 7. | ...provide the sponsor/donor any benefit not available to the general public? | ||
| 8. | ...obligate the faculty member or University to provide technical and/or financial/accountability reports to sponsor/donor? | ||
| 9. | ...include restrictions on how the funds can be used beyond very general restrictions? (Note: general restriction to a college, school or faculty member is allowable but specific restriction to a project may preclude gift treatment.) |
If circumstances result in a "yes" answer to any one of number 1-6, then the funds must be treated as a sponsored project. "Yes" answers to the remaining questions may indicate sponsored project treatment based on the total circumstances surrounding the receipt of funds.