Subactivity values within an award are typically structured either by task logic or by year logic. This is determined depending on the sponsor’s terms and conditions in regards to annual reporting and/or the allowability of automatic carry-forward of unused funds from one year to the next. 

Task logic may be used for sponsored awards and does not require annual reporting and/or allow automatic carry-forward of funds.  When task logic is used, the first two digits of the subactivity values are “00." This generally indicates that the values are used for the duration of an award; the last two digits may represent a unique task within an award (e.g., main account, subcontract, part-of account, program income).

Year logic is used when the sponsor requires annual reporting and/or does not allow the automatic carry-forward of funds.  In these circumstances, a year logic account structure is required to facilitate tracking and reporting for each budget period.  When year logic is used, the first two digits of all subactivity values indicate the year/period of the project (e.g., “01” is the first period and “02” is the second period); the last two digits represent a unique task (e.g., main account, subcontract, part-of account, program income. For further clarification, contact OSP Pre-award / SPA Offices.