In my institution, each year an amendment is received from NSF or NIH for a
continuation year on a multi-year project, our Controller's Office assigns a
new institutional grants account number for the new year.  As a result, our
PIs often have two different accounts, and on occasion three, for the same
project.  It is difficult for all of us to manage and we are constantly
harping at PIs to spend out Year 1 funds before expending Year 2 funds, etc.
Is there any compelling reason for doing it this way that I, as a
non-accountant, have somehow missed?  If not, I would like some support for
an argument to change our system.  Please let me know if you use different
account numbers each year like we do, or if you only use one number for the
entire multi-year project.  Any pro and con arguments would be helpful.
Thanks in advance for your input.

Barbara H. Gray                           Telephone:  803-953-5673
Director of Sponsored Programs            FAX:        803-953-1434
University of Charleston, SC              e-mail:     xxxxxx@cofc.edu
Charleston, South Carolina  29424