D. See payroll schedules on Payroll’s website for Number of Workdays in each month.
E. GR-002 is the grant that is being charged so the justification below must state why the transfer
is being done and how this person’s salary benefits GR-002.
III. Justification
A. To comply with allowability and allocability requirements of Office of Management and Budget
(OMB) 2 CFR 200, Uniform Guidance, it is necessary to explain and justify the transfer of charges.
B. The justification must answer the following questions:
1. Why is the adjustment being done retroactively? Please explain how the error occurred.
When answering this question, state why the transfer is being done. Why was the correct
account not originally charged? Justifications “to clear an overdraft” or “to spend out the
balance” are not acceptable.
Example: Mike Tiger began working on GR-002 effective 07/15/16 but the PI failed to notify
the departmental accountant of the change. This transfer is being done to properly allocate
his time.
2. What is the benefit to the grant being charged? Describe how the employee’s salary is a
proper and allowable cost to the grant (include the sponsor’s name and project title) to
which the salary is being transferred.
When answering this question, explain how the employee’s work benefited the project. The
response must detail duties the individual performed and how these duties fulfilled the goals
and objectives of the project. Simply stating that they worked on the project or that they
were listed in the budget is not acceptable. The sponsor’s name and project title must be
included.
Example: Mike Tiger is a Research Associate responsible for analyzing samples and compiling
data for the ABC (sponsor name) project entitled XXX (grant name).
C. If the effective date of the transfer is greater than 90 days from the date the transfer is being
processed additional questions must be answered.
Example, if the effective date of the transfer is 07/01/16, and the transfer is processed after
10/01/16, this section must be completed.
3. What were the extenuating circumstances which prevented this adjustment from being
processed timely?
When answering this question, explain why it took so long to process the transfer.
Example: The PI was traveling out of the country for an extended period of time with limited
access to the internet. He was not able to review the ledgers until he returned in December.
He notified the departmental accountant of the change needed at that time.
