Page Updated: December 17, 2020
An Example of an appropriate Salary Cost Transfer: a payroll error was posted on 9/30. A Salary Cost Transfer needs to be submitted prior to 12/31.
The distribution of salary charges for University personnel should be a reasonable reflection of the employee’s effort. These distributions should be reviewed on a regular basis. If changes are anticipated, a payroll change request should be prepared and submitted.
In the cases where these changes were not anticipated and result in the need to submit a salary cost transfer request, the request should be submitted immediately (see “Timeliness,” below).
Careful consideration must be given to personnel allocations to ensure that projects that benefit are charged properly at the outset and that further adjustments are not required. Salary distribution and the amount of effort as certified in ECRT must coincide. Note: for transfers affecting sponsored Project IDs, if the salary cost transfer request affects a closed effort certification period, refer to the Effort Reporting Guidelines for further guidance.
For a Salary Cost transfer to be permissible, it needs to meet the criteria established for both timeliness and appropriateness.
Salary Cost transfers should be processed immediately after the error is identified, but in any case not later than 90 days after the end of the accounting month in which the transaction journal date has posted. Transfers made after this period of time raise questions concerning the propriety of the transfer.
Each Salary Cost transfer must be clearly explained with supporting documentation. The PI or designee has primary responsibility for fulfilling these requirements and maintaining the related records. In addition, the PI or designee is responsible for providing appropriate documentation. Research and Sponsored Programs may also require additional supporting documentation or information beyond what is required with the salary cost transfer request.
To process Salary Cost transfers within 90 days, you will need to submit a completed Salary Cost Transfer in the Cost Transfer Tool to your School/College Dean’s Office. The Dean’s Office will route it to Research and Sponsored Programs for approval. The salary cost transfer should include a complete justification. As general guidance, the explanation should address the following questions:
Generic or incomplete justifications may be returned to the preparer for additional explanation.