PURPOSE

The purpose of this statement is to provide guidance when there is a conflict between state regulations, and agency regulations.

GENERAL GUIDELINES/APPLICABLE POLICIES

State policies and procedures are the first set of regulations that we must adhere to. If the state of North Carolina has a regulation that prohibits an action then that action is unallowable on a sponsored agreement.

Individual agency or program guidelines must be adhered to if there is a particular cost or action that is identified as unallowable. This applies even if the cost is allowable under state regulations and/or OMB Circular A-21 guidelines.

PROCEDURE

1. Principal Investigators/Project Directors should be aware of University Policies and Procedures, federal regulations and the terms and conditions applicable to their awards. In cases where there are questions the Principal Investigator/Project Director should consult their Accountant.

2. The Accountant will make a determination consulting if necessary the Director and other support personnel.