Principal Investigators (PIs) have first line responsibility for managing expenditures within the fiscal regulations and amounts specified by the sponsor. If an over expenditure occurs in a grant account, the PI is responsible for covering the deficit from his or her seed account. In the event that the PI is unable to cover the deficit, responsibility for correction then lies with the department or center and finally with the college or division.

If an error is made resulting in an audit disallowance, corrective action will be determined on a case by case basis by RSP with the help, knowledge, and assistance of the PI.

Any error indicating over-expenditure of funds, whether it be by audit disallowance or otherwise, will be met with current or future returned overhead funds or other unrestricted fund; PIs are notified when refunds occur. Refunds to sponsors as a result of an error or if audit disallowance is found, should be signed by the PI like any other expenditure of funds.