An Example of a Non-Salary Cost Transfer: An error was posted on 9/15. A non-salary cost transfer request needs to be submitted prior to 12/31.

Permissibility of Non-Salary Cost Transfers

For a Non-Salary Cost transfer to be permissible, it needs to meet the criteria established for both timeliness and appropriateness.

Timeliness

Non-Salary Cost transfers should be processed immediately after the error is identified, but in any case no later than 90 days after the end of the month of the original transaction. Transfers made after this period of time raise questions concerning the propriety of the transfer.

Each Non-Salary cost transfer must be clearly explained with supporting documentation. The PI or designee has primary responsibility for fulfilling these requirements and maintaining the related records. In addition, the PI or designee is responsible for providing appropriate documentation. Research and Sponsored Programs may also require additional supporting documentation or information beyond what is required with the non-salary cost transfer request.

Process

To process Non-Salary Cost transfers within 90 days, you will need to submit the following to your School/College Dean’s Office. The Dean’s Office will forward it to Research and Sponsored Programs:

1. Copy of the WISDM Cell Detail Report clearly marking the line(s) to be transferred.

2. A completed Cost Transfer Request (Non-Salary) form with a complete justification. As general guidance, the explanation should address the following questions:

   1. Why was this expense originally charged to the project from which it is now being transferred?
   2. Why should the charge(s) be transferred to the proposed receiving project (how does the project benefit)?
   3. Why are the charges allowable and allocable based on the terms and conditions of the receiving award?

Generic or incomplete justifications may be returned to the preparer for additional explanation.