Cost Transfers Involving External Sponsored Awards Only        
Type Time Period Dept. Source Reviewer Documentation Debit (DR) versus Credit (CR) to Grant Notes
Personal Services (PS) < 90 days; Within the current fiscal year Commitment Accounting EDR (Express Direct Retro) - One USG Transmittal Form Departments approvers and Commitment Accounting Employee Cost Detail, Justification (within System) No known difference Final Approval by Commitment Accounting (CA), Dept. Workflow, documentation only in HCM, if Grant Past End date submitted as Accounting Adjustment in CA
≥ 90 days Within the current fiscal year Commitment Accounting EDR (Express Direct Retro) - One USG Transmittal Form Departments approvers, Manager (Commitment Accounting), Executive Director (Grants and Contracts)  Employee Cost Detail, Justification (within System), EDR Transmittal Form supporting documentation e.g. ICOL from OSP or email from sponsor  CR to Grants must be removed so questions are more around delay in discovering the error. Final Approval by CA, Dept. Workflow, documentation only in HCM, if Grant Past End date submitted as Accounting Adjustment in CA
Prior Fiscal Year Grants and Contracts GCA - Workday Grants and Contracts (as well as Compliance within G&C) if it meets threshold Signed ASR if changes Award, G&C prefers Cost Transfer Form, with Salary, Fringe and tuition expenses. If no ASR due to lack of salary on grant then signed marked up Employee Cost Detail should be included Credit to GR must be removed; DR will be subject to new rules in FY24 (see notes)
    		 New FY24 rules:
Prior Year Salary Cost Transfers that will be accepted for review and processing:
  • Sponsored Grant line to Sponsored Grant line in the same Award
  • Sponsored Grant line to Designated or GTRC or GTF funds
  • Errors caused by incorrect Award set-up (by OSP or G&C)
  • GTF or GTRC to Sponsored Grant line for mods or initiations completed in June.
               
Nonpersonal Services (NPS) < 90 days Campus, Central, or Grants and Contracts Accounting Adjustment, GCA, or Online JE Department Approvers and Grants AA with a debit to grant should require questionnaire to justify allowability. Credit to Grant may not require questionnaire or route to Grants or Compliance staff in current workflow Transaction that originated in Purchasing or Travel should be performed with a AA. Two approvers may not be required if initiator is also an approver.  The budget date in the journal lines needs to have the date of the transaction on it.
≥ 90 days Campus, Central, or Grants and Contracts Accounting Adjustment, GCA, or Online JE Departments approvers , Grants and Compliance if meets threshold, Compliance should review all over 90 with debit to Grant AA with a debit to grant should require questionnaire to justify allowability Credit to Grant may not require questionnaire or route to Grants or Compliance staff in current workflow Transaction that originated in Purchasing or Travel should be performed with a AA. Two approvers may not be required if initiator is also an approver.  The budget date in the journal lines needs to have the date of the transaction on it.