Why are some clinical trials accounted for in Departmental Sales accounts and others in sponsored accounts?

• It is University policy to account for clinical trials in a Research Departmental Sales account when the sponsor is unable to pay associated indirect costs. When it is possible to collect associated indirect costs, the agreement to perform the trials should be negotiated in the name of the University of Georgia Research Foundation, Inc. The agreement will be subcontracted in total to the University where a sponsored account will be established to account for the project. This procedure will facilitate the proper accounting for indirect costs (including returning the agreed upon portion to the department).