Finance and Administration • Office of Accounting Services • Sponsored Program Accounting
240 Thomas Boyd Hall • Baton Rouge, LA 70803 • P 225-578-5337 • F 225-578-7217
REV 8/25/16
JUSTIFICATION FOR NON-PAYROLL COST TRANSFER AS226
Request Information
If equipment transfer,
provide LSU inventory #
Justification
1. Why is the transfer being done retroactively? Please explain how the error occurred.
2. What is the benefit to the grant being charged? Describe how the charge is a proper and allowable cost to the grant
(include the sponsor’s name and project title) to which the charge is being transferred.
3. What were the extenuating circumstances which prevented this transfer from being processed timely?
4. What corrective actions have been taken to eliminate future needs for cost transfers of this type?
Approvals
___________________________________________ ____________________________________________ _______________________________________
Principal Investigator* Print Name Date
___________________________________________ ____________________________________________ _______________________________________
Department Head** Print Name Date
*Cost transfer must have justifications attached which fully explain the necessity of the transfer. Appropriate documentation
must be attached (i.e. ledger sheet, journal voucher, etc.). The justification must answer the following questions:
**If the transfer is being processed over 90 days from the end of the month in which the original charge was recorded, please
answer the following questions and obtain the additional signatures below:
Louisiana State University
Office of Accounting Services
Sponsored Progr
am gam Accountin
240 Thomas Boyd Hall
