Skip to content Skip to navigation


3.2.3 Allocations and Offsets

Last updated on:

This Guide Memo sets out policies and procedures for expense allocations and salary distribution offsets, which are a form of cost transfer.

3.3.1 Infrastructure Charges

Last updated on:

The Board of Trustees of Stanford University approved a revised infrastructure policy in October 2004. The revised policy, effective September 1, 2005, increases the infrastructure charge (ISC) from 6% to 8% for both new and existing funds. For designated funds, the infrastructure charge will be applied at the time funds are received from all external revenue sources. For restricted funds (expendable gift funds, endowment income funds and sponsored project funds that carry an F&A rate of 0%), the infrastructure charge will be applied at the time funds are expended or transferred.

5.4.1 Expense Advances

Last updated on:

This Guide Memo outlines policy on advancing funds for University activities. It should be used in conjunction with resources and procedural information on the Gateway to Financial Activities website, including Guidelines for Advances and the How-To listing in the Reimbursement section.

3.2.1 Responsibility for University Funds

Last updated on:

This Guide Memo describes responsibilities for the management of funds in University Projects, Tasks and Awards (PTAs).

3.1.3 Expenditure Accounts (PTAs)

Last updated on:

The University's Oracle Financial system has two core accounting applications: Grants Accounting (GA) and General Ledger (GL). The GA subledger records all detailed expenditure transactions and then summarizes them in the GL. The GA module has five segments: Project (P), Task (T), Award (A), Expenditure types (E) and Organization. A Project (P) is an activity or event with a single purpose. A Task (T) is a further breakdown of the project; every project has at least one task. An Award (A) is a funding source for a particular project or task.


Subscribe to RSS - Expenses