Office of Research and Project Administration
SPONSORED PROGRAMS COMPLIANCE
Cost transfers or adjustments should be made as expeditiously as possible. A form is available to document the appropriateness of the cost transfer ("Cost Transfer Request Form").
If a non-salary cost transfer is submitted more than 90 days following the month end the original cost was recorded on the ledger, additional approval is required by a responsible official who is at a higher organizational level than the person requesting the cost transfer, consistent with the University's "one-over-one" authorization policy.
If the costs to be transferred are salary expenses, then the HRMS Form 800-Proposed Change of Pay Distribution must be completed and submitted to Payroll Department for review and approval. Two responsible officials must sign the Form 800. The first responsible official is a person who can make the correct determination of allocability, allowability, and reasonableness of the costs and provide a sufficient justification for the transfer being requested. The second responsible official must be at a higher organizational level than the person requesting the change in salary distribution, consistent with the "one-over-one" authorization policy.
The Form 800 must also have the certification section signed by a responsible official who can verify that the salary distribution in effect prior to the change being requested is a reasonable reflection of effort that occurred during that period.