Establishing Subaccounts

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Policy Effective March 1, 2002

This policy describes the threshold over which the establishment of subaccounts is expected for inter-unit research projects at the Medical School. This policy formalizes existing practice within the School and conforms to the usual expectations for research projects between Schools and Colleges. The purpose of subaccounts is to allocate funds, including facility and administrative (F&A) recoveries, to the appropriate academic department/research unit.


  • Primary Unit - the home department/unit of the Principal Investigator
  • Secondary Unit - departments/units of the co-investigators


The minimum faculty effort for which a subaccount is required, when requested, is 5%.

  • Secondary units may request a subaccount for effort less than 5%, but the primary unit is not obligated to agree to set up the subaccount
  • Conversely, secondary units are not obligated to accept subaccounts from the primary unit if their effort is less than 5%.

For proposals with significant non-faculty expenses on a grant in a secondary unit, but with less than 5% faculty effort, a subaccount is a reasonable expectation if the project will use the secondary unit's facilities or administrative resources.

Further Information

For help in determining whether or not a subaccount is needed, or for assistance if agreement on establishment cannot be reached, contact Grant Review & Analysis at