Because all project costs must be appropriately charged to accounts according to accepted cost accounting principles as well as institutional policies and the federal regulations applicable to sponsoring agencies, completed transactions should ideally not need correction. However, in certain circumstances, changes are required to move expenses between research projects, expenditure types, or different types of funds at OHSU. This process, known as a cost transfer, is allowable only with proper justification, documentation, and approval. This Post-award Education Program (PEP) course moves step-by-step through general cost accounting standards as well as the stages involved in a cost transfer.
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