Over-expenditures on Grants must be eliminated as soon as possible after they occur. In order to accomplish this, it shall be the policy of the Amherst campus Controller’s Office to send a memo to the Principle Investigator (PI) whose account is responsible for the over-expenditure. The memo will request that the PI contact the accountant in charge of the account within 30 days to indicate the correct account the non salary over-expenditure should be charged to.

If the PI does not respond to the Accountant’s memo within the allotted 30 days, the Accountant will journalize the non salary over-expenditure to the PI’s Return of Overhead account.

On salary over-expenditures, the PI will be required to prepare a Personnel Action Form to correct the analysis.

Michael P. Sullivan

Controller