COE Stopgap Account Policy

This policy establishes guidelines for the use of the College of Education (COE) Stopgap account to ensure salary expenses are managed appropriately, consistently, and in compliance with university and sponsor requirements. The Stopgap account is intended to serve as a temporary funding source and should not be used to hold salary expenses indefinitely or circumvent established funding and cost transfer requirements.

Salary charges with services dates beyond a year of the current month are not allowed on the Stopgap account. Removing salary charges from the stop gap account, then transferring back on to the stop gap is not allowed. When transferring salary charges off the Stopgap account, every effort must be made to ensure allowability and allocability on the appropriate fund source. If salary costs are intended to be charged to sponsored research where funding is not yet established, then units should pursue credit authorizations from OSP or identify alternate non-sponsored funding to apply these charges. COE Business services will monitor the Stopgap account quarterly and communicate transfers needed.

Reminder: Cost transfers to grant accounts, particularly federal awards, must be completed within 90 days of the original transaction or discovery of error to ensure compliance. Transfers made after 90 days are considered late, requiring strong justification and extra documentation by OSP to prevent audit findings.

Effective 9/1/2026