Justification and Documentation
transfers must be properly justified on the University’s cost
transfer form and accompanied with sufficient documentation to
support the detailed justification. The justification must
include a detailed explanation from which an independent
reviewer can understand the transfer request and conclude that
the expenditure is appropriate. A statement that merely states
“to correct error” or “to transfer to correct account” is not
sufficient. Questions #1 and #2 on the cost
transfer form are required to be completed.
Untimely cost transfer requests shall require a
written explanation of the extenuating circumstances and what
preventative measures have or will be implemented to prevent
this type of cost transfer for occurring in the future
(Questions #3 and #4 on the cost transfer form).
Examples of extenuating circumstances which will be considered
- Late issuance of an official University communication regarding a sponsored agreement notice that is beyond the control of the requester (activation of a new award or advance account, full execution of a subcontract, an extension of time, incremental funding, etc.)
- Failure of another
department to take action when supporting documentation has
been promptly submitted.
- Absence of the Principal Investigator or cognizant administrator or lack of experience of the staff administering the awards.
- Payroll Cost Transfer Requests - The cost transfer form in the electronic salary distribution must be used for retroactive salary distribution changes involving sponsored agreements.
- Not-Payroll Cost
Transfer Requests - The cost transfer form and any
supporting documentation must be attached to the Peoplesoft
SPA's journal attachment job aid for specific instructions
on how to attach files to a journal.
Last modified January 02 2013 09:25 AM