Most sponsors monitor expenditures through periodic financial and technical reports.
With assistance from the department Administrator, the PI is responsible for managing and monitoring the project account. An encumbrance is a legal obligation of TJU to pay a vendor or reimburse an employee when goods or services have been requested, but have not yet been provided. Funds are set aside for a specific purpose such as salaries or a piece of equipment on order. Encumbering is advantageous, especially at the end of a budget period, because payment for these expenses is assured.