|
Effective date: May 23, 1998 |
Sponsored Projects Administration (SPA) REQUIREMENTS IN COMPLETING NONLABOR COST TRANSFERS |
No. 04-40-003.200 Page 1 of 2 and Form |
History
- Guidelines for Cost Transfer dated 6/86, revised 6/94, replaced 5/98.
Content
- Procedure
- 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:
· Responsibility for allowability
and proper justification lies with the PI and the unit administrator.
· Requests for cost transfers requiring SPA review that lack adequate justification will be returned to the originating department for documentation or justification.
· Once SPA reviews the request, SPA will forward the documents to the JV desk. SPA review does not guarantee approval by the sponsoring agency or external auditors. Disallowances will be absorbed by the department. Any request disallowed by SPA will be returned to the unit administrator.
· Questions should be directed to the appropriate grant administrator in SPA.
| Time frame | Required Approval(s) | Documentation |
| Within 90 days of the original charge is posted to the general ledger |
Unit Administrator Principal Investigator |
See (4) below |
|
Terminating Projects · Transfers must be within 30 days after project end date |
Unit Administrator Principal Investigator |
See (4) below |
| Beyond 90 days of the original charge |
Unit Administrator Principal Investigator Department Head (5) |
Include a justification for the delay, signed by the principal investigator, and approved by the department head and reviewed by SPA. See (4) below |
(4) Attach all supporting documents and complete a cost transfer
form, including the following information:
· date of the original charges
· reference number of the original accounting document
· description of the charges being transferred
· why the cost is being transferred
· This
explanation cannot merely state that the transfer was made "to
correct error" or "to transfer to correct project."
For instance, if the transfer is necessary because of an error,
the form must state how and why the error occurred. This information
is needed to adequately support the validity of this expense on
the project.
(10) Where the department head and principal investigator are the same, approval must be one level higher.
FROM: OHSU Account #_____________________ TO: OHSU Account #______________________
| NONLABOR COSTS BEING TRANSFERRED | |||
|
Name/Vendor |
PO#/Req # Description |
Date Posted on General Ledger |
Amount |
1. How does the cost being transferred benefit the project receiving the charges [be specific]?
2. How did the error occur [be specific] ? -a)
3. What steps have been taken to prevent this from reoccurring?
I certify that the above-mentioned costs are appropriate charges (i.e. charges are reasonable, allowable and allocable) to the project to which the costs are being transferred.
Approval:
|
_________________________________________________________ |
___________ |
|
| Principal Investigator | Date | |
|
_________________________________________________________ |
___________ |
|
| Unit Administrator | Date | |
|
_________________________________________________________ |
___________ |
|
| Department Chair/Division Head (Dean, if PI is Chair) | Date | |
|
_________________________________________________________ |
___________ |
|
| Manager/Sponsored Projects Administration & Cost Studies | Date |
(a) This explanation cannot merely state that the transfer was made "to correct error" or "to transfer to correct project". For instance, if the transfer is necessary because of an error, the form must state how and why the error occurred. This information is needed to adequately support the validity of this expense on the project.
Revised 06/05/98