This form required to request the transfer of expenses (costs) to or from a sponsored project.
Section 1: Identification of Costs and Project
Type of Cost (check one): Personnel costs (see instructions for required attachments)
Non-personnel costs (see instructions for required attachments)
FROM CC# FROM Cost Center Name TO CC# TO Cost Center Name
_________ ___________________________________ _________ ___________________________________ ____________
_________ ___________________________________ ____________
_________ ___________________________________ ____________
Section 2: Justification for Transfer (complete both parts)
(a) Specifically, explain why the expense(s) was not originally charged to the correct project.
(b) Explain how the expense(s) benefits the project.
Section 3: Certification Statement: I certify that the above-mentioned expense(s) is allowable under Uniform Guidance and was
included in the project budget.
Certified by Principal Investigator:
________________________________ _________ ______________________________________ __________
Printed Name Extension Signature, Principal Investigator Date
Section 4: Review by the Office of Sponsored Programs
OSP Reviewer:
________________________________ _________ ______________________________________ __________
Printed Name Extension Signature, OSP Reviewer Date
Section 5: Late Cost Transfer Request (complete only if requesting transfer of expenses older than 90 days)
(a) Explain why the error was not identified and corrected within 90 days.
(b) Describe the steps that have been taken to address the reason the error was not identified earlier, and to help ensure that
circumstances like this do not reoccur.
(c) Late Cost Transfer Approved by:
_____________________________________ _________ ____________________________________ __________
Director, Division of Research Date Director of Finance Date
(Rev. 4/2016)
Section 1 - Identification of Costs and Project
For all cost transfer requests impacting a sponsored program (both transfers into and out of), attach a copy of the Web
Monthly Financials report on which the specific costs to be transferred are circled so that they are clearly identifiable.
For requests to transfer personnel costs (salary and wages), also include a copy of the signed Time and Effort Reporting
report for the month(s) being adjusted. Make notations to the report specifying the corrections requested.
Note that the actual amount of salary and fringe to be transferred will be calculated by Financial Services.
Section 2 - Justification for Transfer
Since the federal regulations assume that cost transfers are exceptions, it is required that all transfer requests include an
explanation of: (1) the reason the cost initially was not charged to the correct project; and (2) how it is that incurring the cost
benefited the project that will be charged. The Cost Transfer Request Form, which will serve as the audit source document,
must provide a full explanation. If additional space than provided on the form is needed, use an additional sheet of paper and
include it as an attachment.
Errors in the allocation of costs to sponsored projects must be identified, corrected and documented in a timely and consistent
manner. For all sponsored projects, both federal and non-federal, a cost may be allocated to the project solely on the basis of
benefit or relationship to the sponsored project. Costs may not
be allocated or shifted to a sponsored project:
(a) to avoid or reduce an overrun on another sponsored project;
(b) to avoid a restriction on charging a cost to another sponsored project;
(c) to temporarily charge costs that are not allocable to the project with the intention of transferring
them later to another sponsored project; or
(d) for other reasons of convenience that are unrelated to the benefit of the sponsored project to be
Further, if an individual sponsor or sponsored project agreement has more stringent requirements, those requirements
supersede the above and must be followed.
Section 3 Certification Statement
Before the cost transfer request will be considered, the Principal Investigator of the project to be charged must certify that the
costs to be transferred are allowable and have been included in the approved project budget.
After certifying the request, forward the cost transfer request form and supporting documents to the assigned Research
Administrator for further processing. The Research Administrator will then submit these to Financial Services, which will
review the request and documents for completeness and forward to OSP.
Section 4 Review by the Office of Sponsored Programs
All cost transfer requests must be reviewed by the Office of Sponsored Programs (OSP) prior to Financial Services posting
the transfer entry into the accounting system.
Section 5 - Late Cost Transfer
Consistent with federal regulations, MBL policy is that the Principal Investigator or designee will methodically and
consistently monitor costs and that necessary cost transfers be made in a timely manner. The Principal Investigator or
designee is responsible for ensuring that cost transfers are made within 90 days after the month in which the cost was
originally incurred. Only in cases of exceptional circumstances will cost transfers be permitted more than 90 days after the
end of the month of the original charge.
Transfer requests made more than 90 days after the month that the cost was originally incurred require that additional
explanation be provided by the Principal Investigator. All late cost transfer requests must be approved by both the Director,
Division of Research and the Director of Finance.
Please submit the original completed form and supporting documents to Financial Services.
*** Keep a copy for your records ***
(Rev. 4/2016)