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Policy

In accordance with the Office of Management and Budget (OMB) Uniform Guidance, transfers of charges by Wake Forest University to federally and state-funded sponsored projects must be explained and justified.

As a recipient of federal, state, and privately sponsored grants and contracts, the University is required to comply with all policies and regulations set forth by the federal and state government and private sponsors, including compliance with the OMB Uniform Guidance. Uniform Guidance identifies the cost principles, audit, and administrative requirements for sponsored projects. All University faculty, staff, and students responsible for administering sponsored grants should be familiar with these principles and requirements, along with the requirements of the granting agency or authority, to mitigate the risks associated with noncompliance.

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