In the normal course of business, research accounts are assigned and issued promptly by the Office of Research to the grantee/principal investigator when all the appropriate documentation (agreements signed by all parties, human and animal protocols approved, budgetary issues resolved, etc.) is complete.
However, circumstances may arise where the grantee/principal investigator requests access to an account where the required documentation is incomplete but sufficient assurance of its completion is present in order to permit review and decision on an early assignment of the research account.
Where circumstances warrant, and in support of the commitment to have accurate accounting transactions from the outset (i.e. charges to the correct account), an interim research account (IRA) authorization (risk account) form may be completed by the grantee/principal investigator. This form provides a reason(s) for the request for early account assignment, and when signed by him/herself, academic unit chair/director, faculty dean and Office of Research, will become the authorization for assignment of an IRA.
An IRA account will be assigned only with the approval of the appropriate chair/director and Dean and will be subject to any conditions required. Signing authority rests with the chair/director, Dean or delegate until such time as final approval based on appropriate documentation is in place. To create such an IRA, there must exist a reasonable and mutually agreed expectation by the researcher, chair/director, Dean and the Office of Research that the activity is likely to occur and that it is appropriate to incur costs in advance of final approval. Note that, among other considerations in determining whether or not to provide an IRA, there may be sponsor regulations regarding the start date of the research activity and when expenses could legitimately begin to be incurred. Regulations concerning human and animal research approvals may be a consideration.
If the appropriate documentation is completed as anticipated, the IRA already assigned simply becomes the regular research account and is administered like any other research account. In addition, at the time of the finalization of the required documentation, signing authority reverts to the grantee/principal investigator or their delegate in accordance with sponsor and university guidelines.
If the project is not funded, all expenses incurred will be resolved through the deficit resolution procedure.
The IRA form is available on the Office of Research website.
Last updated in October 2002