Sponsored Projects Accounting Table of Contents

New Mexico State University

CHAPTER 3: SPONSORED PROJECTS ACCOUNTING (SPA)
3.00	Introduction
3.05	Restricted Funds Defined
	3.05.05	Appropriations
	3.05.10	Gifts
	3.05.15	Grants and Contracts
3.10	Restricted Funds - Accounting Maintenance
3.15	Restricted Funds - Accounting Treatment
	3.15.05	Accounts Receivable/Deferred Revenue for Restricted Funds
	3.15.10	Cost-Sharing for Sponsored Programs
	3.15.15	Expenses for Grants, Contracts and Gift Indexes (FOPALs)
	3.15.20	Facilities and Administrative Rate (F&A Rate) Expense
	3.15.25	Grant/Contract Surpluses, Cost Overruns, and Administrative Fees
	3.15.30	Contract Course Awards
	3.15.35	Internal Awards
	3.15.40	Payroll Expenses - Restricted
	3.15.45	Program Income
	3.15.50	Transfers of Expense for Restricted Funds
3.20	Restricted Funds - Expenditure Guidelines
3.25	Gifts-In-Kind
	3.25.05	State Matched Endowments, Guidelines for Expending Earnings
3.30	Related Policies and Procedures
	3.30.05	Collections Policy for Grants and Contracts
	3.30.10	Centralized Billing Policy for Restricted Grants and Contracts
3.35	Effort Reporting
	3.35.05	Effort Reporting