澳门六合彩历史记录

Sponsored Projects

Cost Transfer Policy

A cost transfer to a restricted account occurs when an expense, originally charged to a different source of funds (a sponsored project or otherwise), is charged to a sponsored project.

Cost transfers may be appropriate under the following circumstances:

  • An expense was erroneously charged to the original account and the transfer is necessary to correct the error.
  • The charges directly benefit more than one program and the distribution of costs is justified based on the benefit received.
  • The two accounts involve closely related work.
  • The sponsor specifically authorizes pre-award costs to a project.
  • Charges on a continuing grant are charged to the old account number because the new account number has not yet been established.

Cost transfers are not聽appropriate when:

  • The transfer is for the purpose of using up an unexpended balance.
  • The transfer is for the purpose of avoiding a cost overrun by charging another, unrelated restricted account.The two accounts involve closely related work.
  • The transfer is merely for the convenience of the project director.

Requests for cost transfers to restricted accounts must include written justification.聽 The following is the requested format:

  • A 鈥淩equest to Transfer Expenses on Sponsored Projects鈥� form must be completed and sent to the Office of Sponsored Projects for approval.聽聽聽 Download 鈥�Request to Transfer Expenses on Sponsored Projects鈥� form (DOC)
  • The completed form must contain all of the requested information including a specific description of how the error occurred and a justification for the transfer. A statement such as "to correct error" or "to transfer to appropriate account" is not an acceptable explanation.
  • The Principal Investigator (PI) must sign the completed request form and obtain approval from their department chair or dean before returning it to the Office of Sponsored Projects.
  • If the request for transfer is made 90 days or more after the original charge, an explanation of the reason for the delay is required.
  • Cost transfer requests, either approved or denied, will be forwarded to the Business Office for further action. A copy of the form will be returned to the Project Director.