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Sponsored Project Cost Transfers

Effective Date: April 15, 2011

Latest Revision:  March 31, 2017




In accepting a grant or contract from a governmental agency, private foundation, or industry or other sponsor (“Sponsored Project”), the University is obliged to comply with a number of rules and regulations promulgated by that sponsor. Among those obligations is the requirement that expenditures related to such sponsored projects are properly allocated and documented. These expenditures, or “costs,” include the salaries of faculty and staff working on the sponsored project as well as supplies, equipment, travel, and other expenses.


Faculty and staff must make every effort to allocate sponsored project costs to the appropriate project (s) at the time the costs are incurred. However, in certain circumstances, it is permissible to transfer costs from one project to another (“Cost Transfer”). Such cost transfers to sponsored projects are allowable only when:


  • There is a direct benefit to the project being charged; and
  • The cost transfer is accompanied by appropriate documentation.   


Cost transfers to sponsored projects must be prepared and submitted within 90 days following the end of the month in which the original charge was posted to a University project. Thereafter, cost transfers to sponsored projects will not be permitted except in extenuating circumstances. Cost transfers which remove expenditures from sponsored projects are not subject to the 90 day time limit, and must be processed at any time that it is determined that an expenditure charged to a sponsored project is not appropriate to that project.



To see the full text of this policy, please use the link on the right.