Office of Sponsored Research - 500.01 - Federal and University Award Management Guides


Office of Sponsored Research - 500.01 - Federal and University Award Management Guides


This operating standard serves to inform researchers and research administrators at the University of the legal standards mandated by the Federal government for sponsored research, to which faculty, staff, and students must adhere.

Policy Statement

The University manages sponsored awards according to the mandated requirements of 2 CFR §200 and the University’s Cost Accounting Standards Board Disclosure Statement (DS-2) published by the Office of Sponsored Research (OSR). 2 CFR §200 Subpart E mandates the Federal guidelines applicable to allowable costs in research grants, contracts, and cooperative agreements in colleges and Universities nationwide. In conjunction with compliance with the Cost Accounting Standards provided in 2 CFR §200 Subpart E, the DS-2, which is required by law, presents the University’s cost accounting practices in maintaining:

  • Consistency in estimating, accumulating, and reporting costs
  • Consistency in allocating costs incurred for the same purpose
  • Accounting for unallowable costs
  • Accounting period

University faculty and staff involved with procuring and managing sponsored funding are required to abide by the standards presented in both documents.

Related Requirements

Contact Information

For questions regarding this operating standard and its related procedure, please contact

For questions regarding Pre-Award management or Post-Award administration, please contact the assigned Sponsored Projects Specialist (SPS).

For invoicing, reporting and other financial matters, please contact the assigned Sponsored Projects Accountant. OSR Staff assignments are found in RAMSeS or on the OSR website.


History Table
Date Description
05/15/2018 Revised to coincide with the release of the new OSR Website.

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

100% helpful - 1 review


Article ID: 132305
Thu 4/8/21 9:28 PM
Thu 7/22/21 10:58 PM
Effective Date
If the date on which this document became/becomes enforceable differs from the Origination or Last Revision, this attribute reflects the date on which it is/was enforcable.
02/19/2021 9:18 AM
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
Title of the person who is primarily responsible for issuing this policy.
Distinguished Professor
Last Review
Date on which the most recent document review was completed.
02/19/2021 9:18 AM
Last Revised
Date on which the most recent changes to this document were approved.
05/15/2019 12:00 AM
Date on which the original version of this document was first made official.
07/01/2008 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.