45.07 - Cost Transfers on Sponsored Projects
Owner:
- Position: Office of Sponsored Programs Director
- Email: osp@takechargesummit.com
Last updated: February 13, 2024
A. Purpose. 本政策的目的是为赞助项目在指数/基金之间张贴横幅费用的移动提供指导.
B. Scope. 此政策适用于涉及一个或多个赞助项目的所有成本转移和劳动力再分配.
C. Cost transfer defined. 成本转移是将费用从一个指数/基金转移到另一个指数/基金的Banner交易, or from one expense code to another, as a correcting entry to the original posting.
D. Policy. 这项政策规定了一般成本转移所需的适当程序和内部控制, as well as specifically for sponsored projects. 成本转移向审计师发出信号，表明需要纠正的交易已经发生，可能需要进一步调查. In particular, 当在项目终止日期附近将成本转移到赞助项目预算时, 审核员可能会将其解释为首席研究员(PI)试图简单地使用项目预算中的剩余余额，而不是仅收取适当的项目特定费用.
虽然理想情况下，所有费用都被处理并记入正确的项目指数/基金, 大学认识到错误的发生和纠正这些错误的费用转移可能是必要的. 当某项费用在一个指数/基金上被错误地处理，而该费用需要转移到正确的指数/基金时，使用成本转移. 在将用于特定成本项目的费用代码修改为更合适的费用代码时，也可以使用成本转移. Cost transfers may not be used to transfer revenue from one account to another. (Note: The rule code IDG [See APM 75.30] should only be used either to record revenue for a service provided, such as lab testing, or for cost transfers that are internal to the University.)
E. Procedure. 提供以下指导方针，以确保成本转移是适当的和授权的. 所有类型的成本转移应在Banner中完成，并附有足够的说明文字.
E-1. Timely corrections. 如果错误在合理的时间内得到纠正，成本转移到被批准的赞助项目的可能性就会提高.e. within 90 days from when the charge first posted). Cost transfers at the end of the project period require strong justifications, 在项目终止日期后超过90天的时间内，只有在情有可原的情况下，并经OSP批准，才允许将成本转移到项目中.
E-2. Proper explanation required. pi和部门拨款管理员(DGAs)负责充分证明成本转移的合理性. The justification must address the following in detail: A) how the error occurred; B) why the transfer is required; and C) how the expenditure benefitted the project scope of work. 诸如“纠正错误”或“书写错误”之类的陈述不足以经得起审计. Cross-referencing text (cost transfer document number, date, explanation, 输入成本转移的人员姓名必须添加到原始的转账交易文档中，以便能够跟踪费用的路径并减少同一费用多次转移的可能性.
E-3. Required supporting documentation. 所有成本转移的支持文件必须按照项目的要求保存, but at a minimum for three years from project financial closeout. See APM 45.12.
E-4. Guidelines for non-payroll cost transfers. 所有成本转移到赞助项目预算应包括以下步骤.
- Prior to initiating a transfer document, 检查财务记录，确保接收预算没有透支，并确保接收转移费用的账户类别, and any associated F&A, has adequate funds to cover these costs. Account categories with insufficient funds will require a budget transfer, 由OSP审核是否允许并确定是否需要赞助商批准.
- 确保转移的费用在接受资助项目的项目期间内, as defined in the Banner form FRAGRNT.
- 确保任何转移的费用都是在接收预算中允许的费用. Refer all allowability questions to the Cost Accounting Unit of OSP.
- Prior to transferring an expense, 审查FOATEXT的交易，以防止转移先前转移的成本. See E-2, above.
E-5. Labor redistributions (payroll cost transfers). Banner劳动力再分配流程用于在确定劳动力在一个指数/基金上被错误地支出并且需要转移到另一个指数/基金时纠正劳动力. Prior to starting the process the following steps should be completed.
- 确定所涉及的雇佣日期(允许多个工资周期)和要转移的工资金额. Verify that all of the dates fall within the project period.
- If the change is retroactive and ongoing, 完成一份电子邮件处理表格，以便通过正常的审批和横幅张贴周期进行处理. 在EPAF的备注部分，表明你已经申请了$xx的费用转移.xx (amount) from XX/XX/XX to XX/XX/XX (employment dates).
- If the labor redistribution is for a graduate student, 确保任何学费减免都适当地按照变化的比例转移, if tuition remission is an allowable cost on the project.
- 完成劳动再分配流程，并包括以下评论:
- The grant code(s).
- 说明员工的努力与成本转移到的指数/基金之间的关系.
- How the error occurred.
- Specific internal controls to be implemented to avoid future issues.
- If request is over 90 days from the original payroll posting, include the extenuating circumstances causing the delay in processing. OSP通常只允许将工作从赞助项目转移到非赞助项目，并且从原始工资单发布日期起超过90天.
E-6. Cost transfer limitation. A cost should not be transferred more than once, unless it was disallowed.
F. Contact information. 任何有关费用转移的问题，请致电208-885-6651或联系赞助项目办公室 osp@takechargesummit.com.
G. Related policies
Version History
Updated Feb. 13, 2024