Task vs Year Logic

Source: OSP Website

All accounts are set up using either Task or Year logic, based on notice of award terms and conditions related to the carryover or carryforward of funds, and reporting requirements. All accounts are considered to be task logic unless sponsor requirements meet one of the year logic criteria.

Task Logic

Task Logic Description

  • One account group for all project budget periods. An account group is numeric identifier that groups accounts (fund/activity/subactivity) together for financial reporting purposes. A new account group is created for each budget year when year logic is used. The subactivities are reported by account group
  • Only one main account per account group
  • Sub-activity is 0001, 0002, etc., where the first two digits of the subactivity values are “00” which usually indicates that the values are used for the duration of an award and the last two digits represent a unique task within an award

Criteria for Task Logic

  • Award terms indicate that automatic carryforward is authorized; or
  • Award terms do not mention carryforward specifically, but there is no restriction on the use of a prior period’s balance within the next period (i.e. award period in continuation years is reflected as the cumulative period, or for incrementally funded projects)
  • Awards where only financial reporting is required at the end of the entire award period
  • Awards that require annual financial reports, but where subsequent reports will report on the full award period (cumulatively) rather than reporting on each period separately

Examples of Awards that Typically Use Task Logic:

  • NIH R01, R21, P01, etc. with automatic carryforward
  • NSF Awards
  • Burroughs Wellcome Fund awards
  • Bill and Melinda Gates Foundation awards

Year Logic

Year Logic Description

  • Multiple account groups, one for each budget period/year
  • One main account per account group per budget period/year
  • Sub-activity is 0101, 0102, etc., where the first two digits of the subactivity values indicate the budget year and the last two digits represent a unique task within an award

Criteria for Year Logic

  • Carryforward must be authorized by the sponsor for any portion of the funding (e.g. stipend; amount over a certain percentage); or
  • Unspent funds must be returned to the sponsor at the end of each budget period/year
  • Awards that require financial reports per budget period (usually one year) and do not allow cumulative reporting of expenses.

Examples of Awards that Typically Use Year Logic

  • HHS Training Grants (T&D)
  • NIH Fellowships (F)
  • NIH Cooperative Agreements (U)
  • CDC Awards
  • Jane Coffin Childes Fund awards
  • Juvenile Diabetes Research Foundation awards
  • Damon Runyon Cancer Research Foundation (CRF) Fellowships
  • Cancer Research Institutes (CRI)