• HOME
• New Announcements
• Directions/Map
• Forms
• Pre-Award
• Post Award
• Sponsored Programs
• Policies, Procedures, Guidelines for Sponsored Programs
• Sponsored Compliance
• Human Subjects Compliance
• Animal Use Compliance
• Intellectual Property Policy
• Internal Funding Information
• Other University Policies
• Staff Directory

• University of Tulsa Homepage
• Graduate School
• University Faculty
• Interdisciplinary Research

Sponsored Project Accounts

Federal regulations prohibit cost transfers made to remedy cost overruns, to avoid restrictions, or other "reasons of convenience."  The Office of Research and Sponsored Programs will screen all cost transfers for compliance to federal regulations.

Cost Transfers described as bookkeeping or clerical errors must occur within thirty (30) days of occurrence.

Cost Transfers necessary to correct other types of errors should occur within sixty (60) days and in all cases must be within the sponsoring agency guidelines.

All requests for a cost transfer must be supported by documentation which provides:

1. A full explanation must contain pertinent information regarding: what the item is, when the item was expensed as an actual on the project, where (what project accounts) the item is to be transferred to and from, a technical explanation that discusses how the item is used or pertains to the project receiving the cost.
2. Certification by principal investigator of the appropriateness of the new charge.
3. If salary expense is involved, who does the transfer pertain to.  A revision of the Time and Effort Report approved by the principal investigator, chairman, and dean, must be included.
4. New accounts to be debited and credited.
5. Dollar amount to be transferred.
6. Include a copy of the Detail Ledger (GLBS) that specifically shows the item in question and the account charged.  Copies of receipts or invoices which identify the original date of service or purchase may be included.

All requested Cost Transfers must be allowable and allocable to the project receiving the charge and must be in accordance with sponsoring agency guidelines as well as university policies and procedures.

Questions, comments, or suggestions about this site are welcome!

Home - Policies, Procedures Guidelines for Research and Sponsored Programs - University Personnel Policies Procedures Guidelines -University Purchasing Policies Procedures Guidelines - Pre-Award -Human Subjects - Post-Award -  Staff Directory - University Faculty - Forms
Directions/Map - Certification - Sponsored Compliance - Site Map
Graduate School -  TU Homepage - Sponsored Programs