| Office of Sponsored Programs |
University activities defined in OMB Circular A-21 as “Instruction/Departmental Research” and “Other” may utilize SAP Internal Orders and SAP Project WBS Elements. Each SAP tool has different features to support appropriate use of funds. Internal orders collect revenue and expense by purpose. WBS Elements add features to control use by authorized total, expiration date and sponsor.
When an award is received by MIT, the award document, proposal/request for funding and related communication with the awarding organization will be reviewed by OSP to determine whether a SAP Internal Order or a SAP Project WBS Element is the appropriate accounting tool. Where awards are not easily classified by OSP, broader discussion including CAO and the Provost’s Office may be necessary. A SAP Project WBS Element will generally be selected when any of the following conditions are described:
• Separate budgeting and accounting for award revenue and expense is required.
• Billing is via cost invoice or scheduled amount.
• Maximum amount is obligated for performance.
• Period of performance, with expiration date for allowable use of the funding, is established.
• Return of unexpended funds to the awarding organization is required.
• Payment is based on programmatic performance.
• Financial reporting is required.
• Award conveys intellectual property rights.
Following are examples of awards for non-organized research activities which frequently utilize SAP Project WBS Elements:
• Grants for professional conferences and travel.
• Grants for museum shows and activities.
• Pre-doctoral and post-doctoral fellowship awards.
• Awards for curriculum content development.
• Awards for community or educational service.
Occasionally, DLCs request SAP Project WBS Elements to manage non-research internal MIT award programs. Currently, such mechanisms are used for UROP and CWSP funding.
Last updated 10/16/03