CONTENTS

Introduction:

Financial Policy:

Cost Transfer Criteria:

• Cost Transfers to Distribute Clearing Account Expenses
• Cost Transfers to Correct Salary Distribution Estimates
• Cost Transfers to Correct Clerical and Bookkeeping Errors
• Cost Transfers to Correct Errors Due to the Untimely Receipt of Information by the University
• Cost Transfers to Move Pre-Award Costs
• Cost Transfers to Move Expenses Between Projects that are Related
• Cost Transfers to Move Expenses between a Project's Accounts or Sub Accounts
• Cost Transfers to Move Expenses from Project Accounts to Non-Project Accounts
• Late Cost Transfers

Preparing Cost Transfer Forms:

• Salary Cost Transfers
  1. Payroll Expense Transfer Form UPP 103 
• Non-Salary Cost Transfers
1. Interdepartmental Order Comptroller Form No. 62
2. Expenditure Transfer Comptroller Form No. 61

Appendix A -- Related Project Certification Form

Appendix B -- Request for Late Cost Transfer Form

Appendix C -- Sponsored Project Cost Transfer Explanation Check-Off List

Appendix D -- Payroll Expense Transfer Form UPP 103

Appendix E -- Payroll Expense Detail Report PEX092

Appendix F -- Interdepartmental Order Comptroller Form No. 62

Appendix G -- Expenditure Transfer Comptroller Form No. 61