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Cost Transfer Procedure

UWM policy requires that costs be charged to the appropriate sponsored project when first incurred. But sometimes it may be necessary to transfer expenses after the initial allocation of costs. Such cost transfers must comply with institutional policy, federal regulations, and sponsor-specific guidelines, as well as cost principles that underlie responsible fiscal management for sponsored projects.

You must submit cost transfers within 90 days of the accounting date of the initial cost allocation. Examples of an allowable cost transfer are:

  • Correction of a clerical error.
  • Reallocation of expenses among closely related projects in which all projects benefited from the expense.
  • Transfer of pre-award costs from unrestricted funds to a sponsored project.
  • Reallocation of a salary expense.

Examples of cost transfers that may not be allowable are:

  • Reallocation of expenses because the grant has unexpended funds.
  • Reallocation of expenses not submitted within 90 days of the initial allocation of those expenses.

Page last updated on: 01/29/2014