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COST TRANSFER REQUEST FORM NON-PERSONNEL COSTS (Brown University)

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COST TRANSFER REQUEST FORM – NON-PERSONNEL COSTS

As outlined in the Brown University Cost Transfer Policy, this form must be completed when you are

requesting to transfer expenses to a sponsored project. The instructions for completing this form can be

found on Page 2 of this document.

Section 1 – Identification of Expense. Enter Journal #: SF

Transfer of Non-Personnel Costs

This is a transfer of non-personnel costs. **A copy of the General Ledger Detail, highlighting the expenses being

transferred, must accompany this cost transfer form. Supporting documentation for each expense is also required

(receipts, invoices, etc., if not already in Workday). Email this information to your OSP Post-award Accountant.

Over 90 days (Use the Cost Transfer Calculator to calculate 90 days)

This cost transfer is over 90 days. If this box is checked, an answer to Questions #3 and #4 are required. The cost

transfer will be reviewed by the Director of Office of Sponsored Projects or designee, who will approve, if

appropriate.

1. Why was the expense(s) charged to the account(s) from which it is now being transferred? Include date,

amount, and worktags of account(s) originally charged.

2. Explain why the expense(s) is now being charged to the proposed account. Describe how the expense(s)

directly benefits (i.e. are allowable and allocable) the award. * Ensure that no sponsor restrictions would

preclude this transfer and that the transfer complies with sponsor and University policies.

3. Why is

this cost transfer being processed 90 days after the month end closing date of the original transaction’s

post to the general ledger? See Pg 2 for questionable justifications, which should be avoided.

4. Explai

n what measure will be taken to ensure these errors are detected more timely in the future and explain

what corrective action has been taken to correct systemic problem(s), if any.

COSTTRANSFERREQUESTFORM–INSTRUCTIONS/GUIDELINES

DEFINITION

Acosttransferisanafter‐the‐factreallocationofcosts,eitherpersonnelornon‐personnel,toasponsorfunded

award.Anytimeatransferisinitiated,youinvitetheassumptionthattheinitialtransactionwasnothandledproperly.

Whenexpensesarebeingtransferredtoa sponsoredproject,therewillbeconsiderablescrutinyofthereasonsforthe

transferandofthejustificationformovingthosecharges.Tobepermissible,costtransfersmustmeetthecriteria

establishedforbothtimelinessandappropriateness.SeeBrownUniversity’sCostTransferPolicyformoreinformation.

JUSTIFICATIONFORTRANSFER–Questions#1&#2

OMBfederalrequirementsprohibittheuseofcosttransfersforthepurposeof“convenience”,i.e.,atransferlargelyfor

thepurposeofusingunexpendedfundsonanawardthatisending.Timelinessandcompletenessoftransfer

explanationsareimportantfactorsinsupportingallowabilityandallocabilityinaccordancewithfederalrequirements.

Inappropriatereasonsforcosttransfersinclude,butarenotlimitedto:

 transferssolelyfor‘spendingdown’anunexpendedbalance;

 transferstoavoidacostoverrunbycharginganother,unrelatedsponsoredagreement;

 transferstocircumventpre‐and/orpost‐awardrestrictions;

 transferstoavoidrestrictionsimposedbylaworbytermsofthesponsoredagreement;

 othertransfersforreasonsofconvenience.

Question1:Providesufficientdetailtoprovideanindependentrevieweraproperexplanationastowhytheincorrect

accountwasinitiallycharged.Merelystating“tocorrectanerror”or“totransfe rtocorrectaccount”isnotsufficient.

Question2:Itiscriticaltheexpense(s)beingtransferredmeettherulesforsponsorandUniversityrulesforallowability,

allocability,reasonableness,andconsistency(isthistypicallyadirectchargetosponsoredprojects?).Mustexplainhow

theexpensebenefitstheprojectbeingcharged.

Allcosttransfersrequireproperdocumentation,toinclude:

• Dateoforiginalposting,grant/costcenter,$amount,etc.

• Fornon‐personnelexpenses,copiesofinvoices/receiptsandcopyofWorkdayledger,highlightingoriginal

transactions

• Costallocationmethodology,ifanexpenseisbeingsplitbetweenmorethanoneaccount.

OVER90DAYS–Questions#3&#4

Question3:Identify theextenuatingcircumstancesthatledtothecosttransferexceeding90days.Extenuating

circumstancesDONOTincludeabsencesofPIorresponsibleadministrator,and/orlackofexperienceorstaff.Itisthe

responsibilityofBrownandthePItoensuretheavailabilityofqualifiedstafftoadministerandexercisestewardship

oversponsoredprojectsinaccordancewithpoliciesandprocedures.

Question4:Providesufficientdetailonwhatsystemiccorrectiveactionwillbeinstitute

withinthe

department/academicunit’sbusinesspracticestopreventthistypeoferrorfromoccurringinthefuture.

COSTTRANSFERFORMPROCEDURES

• Non‐PersonnelCostTransfers:EmailthecompletedCostTransferRequestForm–Non‐PersonnelCostsandall

supportingdocumentationtoyourOSPGrant/ContractAccountantwiththejournalentrynumberinthesubject

line.Ex:SF0000012345

ImportantNote:Inappropriatechargesmadetosponsoredprojectsmustberemoved,regardlessoftimeframe.The

departmentisresponsiblefortransferringtheinappropriatechargetoanon‐sponsoredaccount.

Revised: 12/01/21

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