Procedure Name:

Effective date: May 28, 1998

Sponsored Projects Administration (SPA)

REQUIREMENTS IN COMPLETING
LABOR COST TRANSFERS
No. 04-40-003.100

Page 1 of 2

History: Guidelines for Cost Transfer dated 6/86, revised 6/94, replaced 5/98.

Content

- Procedure and

- Cost Transfer Form

Related Information

SPA Policies

- Cost Transfers Policy No. 04-40-003

- Direct and Indirect Charging of Costs Policy No. 04-40-001

- Effort Certification (Personnel Activity Report) Policy No. 04-90-010

SPA Procedures

- Pending Awards Procedure No. 04-40-001.130

Federal & Agency Policies

- Federal Office of Management & Budget Circular A-21 - Cost Principles for Educational Institutions

- Federal Office of Management & Budget Circular A-110 - Uniform Administrative Requirements

- Grant Policy Statement of NIH and NSF Agency guidelines

Questions regarding this document should be directed to Lynette Arias, Director, Sponsored Projects Administration at 494-0355.

Procedure

· Movement of labor charges must take place as soon as identified.

· Retroactive labor adjustments must be consistent with certified effort on PAR form.

· Transfers applicable to an effort quarter should be made within the appropriate time frame for submission of the certified effort statement. Generally, transfers made after certification and submission of effort are not allowed.

· Labor transfers that are not allowed by either SPA or the sponsor must be absorbed by the department.

Time frame Required Approval(s) Documentation

Labor incurred and charged within the quarter to be certified Principal Investigator or Unit Administrator Reason for the transfer, referencing applicable PA and other pertinent information

During the certification of effort Principal Investigator or Unit Administrator Reason for the transfer, referencing applicable PA and other pertinent information. Also reference PA number on Effort statement (PAR form)

After the certification period

· Removing labor from sponsored to nonsponsored

· Adding labor to sponsored account(s). Typically this is not allowed. However, extenuating circumstances will be considered on a case by case basis.

Principal Investigator or Unit Administrator

Principal Investigator Department Head (1)

SPA - Effort Unit (2)

Reason for transfer on the PA form and referencing other pertinent information

Letter to SPA signed by PI, Department Head, justifying the delay, reason for the transfer referencing the certified effort statement, and the impact to the effort statement with a supporting 'pro forma' effort statement (3)

Terminating Projects:

· Transfers must be within 30 days after project end date
Principal Investigator or Unit Administrator Reason for the transfer, referencing applicable PA and other pertinent information. Also reference PA number on Effort Statement (PAR form)

(1) Where the department head and principal investigator are the same, approval must be one level higher.

(2) Once reviewed, SPA will forward the documents to Payroll. Requests that are disallowed will be returned to the unit administrator. SPA's review does not guarantee approval by the sponsoring agency or external auditors. Disallowances will be absorbed by the responsible department.

(3) PAs with inadequate justification and documentation will be returned to the originating department. Once reviewed by SPA, documentation will be filed appropriately.

Return to Spa Policies and Procedures Page

Time frame	Required Approval(s)	Documentation
Labor incurred and charged within the quarter to be certified	Principal Investigator or Unit Administrator	Reason for the transfer, referencing applicable PA and other pertinent information
During the certification of effort	Principal Investigator or Unit Administrator	Reason for the transfer, referencing applicable PA and other pertinent information. Also reference PA number on Effort statement (PAR form)
After the certification period · Removing labor from sponsored to nonsponsored · Adding labor to sponsored account(s). Typically this is not allowed. However, extenuating circumstances will be considered on a case by case basis.	Principal Investigator or Unit Administrator Principal Investigator Department Head (1) SPA - Effort Unit (2)	Reason for transfer on the PA form and referencing other pertinent information Letter to SPA signed by PI, Department Head, justifying the delay, reason for the transfer referencing the certified effort statement, and the impact to the effort statement with a supporting 'pro forma' effort statement (3)
Terminating Projects: · Transfers must be within 30 days after project end date	Principal Investigator or Unit Administrator	Reason for the transfer, referencing applicable PA and other pertinent information. Also reference PA number on Effort Statement (PAR form)