Transfers which are normally acceptable:

• Error in transaction such as keypunch or transposition mistakes.
• Transfer between sub-projects and parent project.
• Transfers when prior written approval has been received from the sponsor.
• Redistribution of salary for the previous pay period, when it is a one-time change from the individual's appointment.
• Transfer to a continuation project within the same project period.
• Splitting expenditures, in an after the fact basis when an appropriate accounting technique is used to allocate cost in accordance with benefit. Such requests must be accomplished prior to the end of the project period, and within 120 days of the original charge.
• A transfer of expense when a recharge rate has been approved by the Cost Reimbursement Office (normally for service unit operations). This type of transfer can be accomplished by using the Journal Entry form or through a Service Unit billing. These types of recharges are strictly limited to transfers involving approved recharge rates.

• Transfer of expense to a Sponsored project ChartFields from another set of ChartFields which is overdraft.
• Transfers that bring the balance in a Sponsored project ChartFields to zero.
• Transfers which reduce an unexpended balance after project period ending date.
• Transfer or correction of salary which has previously been certified on time sheets or effort reports, such as blanket appointments through the timekeeping system, or for temporary hourly employees.
• Transfer of expense that has previously been transferred.
• When closely related work is supported by more than one funding source, a cost transfer may be made provided that the transfer meets all of the following conditions:
• The cost is proper and allowable charge to the newly charged project ChartFields.
• The transfer is supported by documentation which contains a full explanation and justification for the transfer and certification of the propriety of the transfer by the Project Director.
• The cost transfer is made within 120 days of the original charge, and prior to the ending date of either project.

• A transfer of revenue from Sponsored project ChartFields without authorization from the awarding agency.
• Transfer of an unidentified expense to Sponsored project ChartFields.
• Transfer of salary expense when only a dollar amount is given, and it is not related to a percent of effort or a specific number of hours or days work.
• Transfer of expense to Sponsored project ChartFields if the expense was incurred before or after the project period.
• Transfers which do not indicate how the expense is appropriate to the receiving ChartFields or do not explain why they were not correctly charged in the first place.
• Transfers where expenditures are split between ChartFields without a basis for determining whether the split is appropriate due to lack of documentation..
• Transfers of expense between award project periods.
• Transfers of expenditures which were recorded over 120 days previous to request date unless an extraordinary situation is adequately documented including justification for the delay.

To:

From:

Date:

Subject: Request for Transfer of Expenditures

Provide a full explanation and justification for the transfer and indicate why the correct ChartFields was not charged initially. If the request is not initiated within 120 days of the original charge, provide justification for the delay.

Please transfer the expense indicated below between the following ChartFields:
 

	From ChartField:	To ChartField:
Fund	20000	25000
Dept ID	435000	435000
Program	10000	10000
Class	22000	22000
Project/Grant	F001234	N001234

Items to be Transferred:
 

Journal Date	Journal ID	Voucher (if any)	Account	Amount
01/31/2001	AP00023450	41000023	615560	$240.00
02/13/2001	PCD0005731	P0000157	618350	$150.00

I certify that the expenses that are being transferred are appropriate charges to the above ChartField.
 

_______________________________________
Authorized Signer for newly charged ChartFields