Release Time Overview


Release time is a procedure typically associated with a research grant whereby a faculty member is "released" from regular duties to work on the grant. A release time appointment will charge personnel expenses similar to a direct sponsor appointment. Sponsor release time represents a financial transaction that charges the grant for a percent of salary and benefits and credits the salary-paying fund. These guidelines address sponsor release time.

Reason For The Guidelines

The purpose of these guidelines is to assist departments in processing and accounting for release time appointments.

Release Time Guidelines

  • The faculty member's department or Service Center is responsible for initiating, maintaining and completing the release time appointment.
  • The department and college approve release time appointments.
  • Each college can establish its own guidelines for the internal distribution of release time dollars.

Accounting for Sponsor Release Time

Release time offsets for faculty appointed to one of the extended campuses should be accounted for in the release time fund assigned to that campus: Lima - 017006; Mansfield -017007; Marion - 017008: Newark - 017009; ATI - 017010. Release time offsets for faculty appointed to non-general funds should be accounted for in the fund from which the faculty member is paid.

Review the Release Time Account Mapping job aid for the appropriate personnel account that should be used for each appointment type.

If the faculty member has a split appointment, release time offsets can be distributed at the discretion of the department. If the faculty has appointments in several colleges, the deans must agree on the assignment of release time offsets.


Budgets for release time cannot be established in the GFSA ledger. If a department wishes to establish a release time budget, the Plan ledger must be used. (Additional information concerning budgeting for release time should be directed to Resource Planning and Institutional Analysis.)

Release Time Financial Reports

  • Release time credits for salary and benefits and release time debits (for example, supplies, personnel) will be accounted for in the departments release time fund and appear on report GLU 0004OS-91 .
  • The name of the released faculty member(s) and the months released are included in the journal line description field on the GL detail report GLU0004OS-91.
  • Year-end budget balances in release time funds (positive and negative) carry forward to the following fiscal year.
  • Release time credits plus carryforward should be greater than expenditures to avoid a deficit in the fund.