Responsible Officer: Director

Responsible Unit: Financial Reporting and Cash Management

Effective date: July 1, 2008

Last revised on: March 20, 2008

Policy Statement

The Office of Sponsored Research (OSR) prepares and submits official financial reports to the sponsor on behalf of the University and the Principal Investigator (PI). This includes:

  • Monitoring sponsor reporting requirements in compliance with OMB Circular A-21 and OMB Circular A-110.
  • Depositing checks and initiating drawdowns for all sponsored research accounts, including clinical trials.
  • Preparing invoices and financial reports of expenditures to sponsor agencies.
  • Serving as the University’s liaison with agencies and auditors on financial matters in accordance with federal regulations provided in OMB Circular A-133.

PIs and Departmental Administrators (DAs) provide OSR with the current, accurate financial information necessary to complete financial reports. OSR provides access to submitted reports to each administering department.

Reason for Policy

Financial reporting is significantly important to assist the University in avoiding non-compliance issues.

This policy defines the responsibilities of OSR in partnership with the PIs, DAs and sponsoring agencies, thus cultivating positive relationships with sponsors for continued support for research at UNC Chapel Hill.


Because circumstances differ from award-to-award, the terms and conditions of the award document remain the foremost resource for clarifying specific directives.

Procedures and Related Policies

The other significant roles and responsibilities in post award management are addressed in these policies:

OSR Research Tool Kits



Questions and concerns can be submitted online at Ask OSR or by using the OSR staff directory. Within RAMSeS, the “Speak to Someone” option assists in locating the staff member best suited to address project-specific issues.


Research Administration Glossary at Carolina

1. OMB Circular A-21, Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions.

2. OMB Circular A-110, Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations.

3. OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.

Revision History

The policies in the Office of Sponsored Research Policies & Procedures Manual supersede any OSR policies, procedures and appendices previously included in the University Business Manual, a publication of UNC Chapel Hill’s Division of Finance.