CONTROLLER'S OFFICE

Research & Cost Accounting

Advance Spending Fund

What is an Advance Spending Fund?

An Advance Spending Fund is a sponsored project fund established prior to completion of the award process.

When is an Advance Spending Fund Needed?

  1. Spending has started on a new project for which an award is still in process; or
  2. There is a reasonable expectation of a new award and spending will soon start on the project; or
  3. Experience with the sponsor has demonstrated incremental funding will be either
    • a new award, or
    • an amendment with "separable funding" limitations.

Reasons for Advance Spending Fund:

  • To allow for proper coding of expenses.
  • To reduce the number of cost transfers and salary re-distributions.

What is needed to establish an Advance Spending Fund?

  • PI / Department:
    • Completes the Pre-Award/Advance Spending Request in Cayuse. The instructions are available on the  SPARC website.
    • Obtains needed approval.
    • Processes the request in Cayuse.
  • Sponsored Projects and Research Compliance (SPARC):
    • Advises on the current status of the proposal.
    • Forwards the requests and proposal information to RCA for setup.
  • Research and Cost Accounting:
    • Sets up the fund using the same process as that for a new award.
      • "Adv Spndg" used as award ID in the fund title.
      • Budget is not entered until after the award is received.
    • Updates the Banner codes and information as required after the award is received.

Advance Spending Fund or Pre-Award Period Approval?

  • Advance Spending Fund is appropriate when there is no award yet in place.
  • Pre-Award Periodapproval is needed when >an award is in place, and the PI requests that the >project start date be back-dated for up to 90 days.
    • Pre-award approval is requested and processed via the Pre-Award/ Advance Spending Request form discussed above.
    • When a pre-award period has been approved, RCA will update Fund Text to indicate the revised start date.

The Controller's Office is located in the Cambridge Office Building, also known as COB, at the intersection of S.Main street and Cambridge street.


In this building you will find the the following Departments:

The Cashier's Office is a division of the Controllers Office, however, it is located in the Allen Center, directly behind the Cambridge Office building.

Our Location:

Cambridge Office Building
6100 Main Street MS 70
Houston, Texas 77005-1827