Sometimes it is necessary to consider an expense on a project that initially was not requested from the agency.

Some agencies allow small percentages of variance in expenses from the original budget without requesting permission. If cumulative expenses exceed the variance, or if there are other restrictions with regard to rebudgeting, a written request through the OSP Grant and Contract Officer for the award needs to be submitted to the agency. The sponsor will be concerned about the scope of the project and whether goals can be met with the changes requested.  Costs associated with the rebudgeting request should not be incurred on a project until written permission is granted. Formal changes to a project budget, through issuance of an amendment or modification, shall be reflected in the budget presented in the university's general ledger at the required level of detail.

Federal awards issued under the terms of the Federal Demonstration Partnership, or more recently under the Research Terms and Conditions, do not require agency approval of certain budget changes, as long as they do not constitute a change in scope. These types of budget changes are not recorded in the general ledger, and it is the PI and administering unit's shared responsibility to ensure that project spending is consistent with the scope of work and award authority. As a reminder, certain budgetary changes, for example NSF-funded participant costs, or alterations of space, require prior agency approval. These line items will be reflected in the general ledger on a specific object code, account or sub-account. Further information may be found in the award, agency terms and conditions, the Research Terms and Conditions, or consult SFS.