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1、University of Louisiana at LafayetteSponsored Programs Finance Administration and Compliance (SPFAC)Sponsored Projects Cost Transfer PolicyCost TransfersA cost transfer is a transfer of an expenditure from one account to another. You may request a cost transfer to and from most grants, including all
2、 federal grants only for one of the following reasons: To correct clerical errors (for example, if an item is accidentally charged to the incorrect grant);To reallocate salary expenses to reflect actual effort expended as posted in effort reports; or To reflect internal direct charges made to the gr
3、ant in those cases when the universitys accounting system does not charge the appropriate amount when it is first posted (these direct charges must also be allowed by the grants approved budget).This cost transfer form is NOT used for the transfer of residual funds of a fixed price contract upon ter
4、mination of the project. See Residual Funds Policy.Cost transfers must be related to the sponsored grant/contract being charged or credited, and cannot be used to move deficits from one sponsored grant/contract to another, to cover cost overruns, or to “use upM unspent sponsored grant funds.Funding
5、agencies view frequent cost transfers, especially transfers made close to ending dates of awards, as evidence of budget management or accounting problems. Therefore, cost transfers should be used infrequently, and only for the purposes noted above. In order to comply with federal regulations, cost t
6、ransfers must also be fully documented and justified.Cost transfers to externally funded restricted accounts must be requested no more than 90 days after the original charge, and no more than 60 days before the end of the grant.Cost transfers from externally funded restricted accounts to correct err
7、ors or to reflect actual effort reporting have no specific time limit; however, the request must be made as soon as the need for the transfer is discovered.All requests for cost transfers must be approved. Cost transfers requested within 30 days of the original charge are reviewed and approved by th
8、e Office of Sponsored Programs Finance Administration and Compliance. Cost transfers requested more than 30 days after the original charge are additionally reviewed and approved by the Vice President for Research.The Cost Transfer form is used to request a cost transfer. The form must be completely
9、filled out, the reason for the cost transfer must be explained in detail, and the PI must sign the form for the transfer to be considered.Cost transfers to externally funded accounts that are requested beyond the 90- day deadline may be considered only under highly unusual circumstances, and must be
10、 accompanied by a written justification of the lateness of the request.University of Louisiana at LafayetteSponsored Programs Finance Administration and Compliance (SPFAC)Cost Transfer FormAs outlined in the University of Louisiana at Lafayette Cost Transfer Policy, this form must be completed when
11、you are requesting to transfer expenses to a sponsored project. This form is not to be used for transfer of residual funds from fixed price contracts.PI NameDateAccount # of original transaction Account # to transfer to Section 1 - Identification of Cost:Check one, and attach appropriate documents.
12、This is a transfer of personnel costs, and the approved payment form is attached (ex. copy of originally approved Graduate Assistant form). This is a transfer of non-personnel costs. The ULINK ledger report is attached with the incorrect expenses highlighted or marked.Section 2 一 Justification for T
13、ransfer:Complete the following section in the space provided. Attach additional pages if necessary.(a) Fully explain why the expense(s) was not originally charged to the correct project.(b) Fully explain how the expense (s) benefits the project.(c) How will you prevent this type of error from happen
14、ing in the future?Section 3 一 Late Cost Transfer Request:Complete this section if you are requesting the transfer of expenses older than 90 days.(a) Explain why the error was not identified and corrected timely.(b) Approved by:Department HeadDateDeanDateAssociate Director, SPFACDateSection 4 - Principal Investigator CertificationI certify that the above- mentioned costs are appropriate charges to the project which costs are being transferred.Printed NameEmailSignatureSPFAC Approval
