Your Sponsored Programs Accounting (SPA) accountant will prepare financial reports required by the sponsor.  In some cases, the ISD-GFS may be asked to assist with the preparation of the reports, especially if receipts for expenditures are required or the reporting documentation is extensive.  Additionally, sponsors sometimes would like a copy of the technical report to be sent with the financial report – your SPA accountant will coordinate submission of the financial report with your technical report in those cases.

Please refer to the SPA website for further information.

The ISU Sponsored Programs Costing Policy for federal funds and the ISU Costing Policy Guide for Principal Investigators are located on the SPA website and can address many of these types of questions.

Participant Support Costs (PSC) are direct costs paid to or on behalf of participants or trainees, who are not ISU employees, for their participation in meetings, conferences, symposia, workshops, or other training projects.  PSCs need to be identified at the proposal stage to be allowable on an award, or a rebudget with sponsor approval would be required.  See OSPA/SPA’s PSC guidance for additional information.

You should review your award terms and conditions to determine the appropriate process for requesting changes to your award budget.  If sponsor approval is required, submit your rebudget request to or on the Rebudget Request Form found at with a justification for the proposed changes.   OSPA/OIPTT will prepare and submit the rebudget request to the sponsor.  Upon approval, OSPA/OIPTT will transmit approved budget revisions to SPA to update the budget in the university’s Workday system.

Allowability of tuition expenditures will depend on the terms and conditions of your award. When a graduate assistantship is paid by the sponsored project, Iowa State University requires tuition to be charged to the project when tuition is allowed by the sponsor.  Please work with your department/college/center/institute administrative support staff to determine if tuition is allowable.

Please refer to the SPA website for further information.  The additional worktag numbers are called secondary award lines (SALs) and are set up after the main (parent) worktag is established in Workday.  To request a secondary award line, please work with your department/college/center/institute administrative support staff and process the Secondary Award Line form found at

Sponsored Programs Accounting (SPA) assigns their staff based on college and/or center affiliations.  Please see the current list on the SPA website.