Welcome to Cost Accounting Services Web Site
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