Transfers of costs are used to correct after-the-fact expense transactions on the general ledger. Expenses can be reallocated between object codes within an account or between multiple accounts, as long as this complies with the agreement’s terms and conditions. The Sponsored Projects Accounting (SPA) office is responsible for approving such transfers if they involve at least one sponsored account.
Note: Transfers of costs are subject to agency audit. Any submissions without proper justification will not be approved, and SPA will transfer the costs to the dean’s account.
Expense transfers must be completed within 90 days (or less, depending on the agreement) of discovery of the error but no later than 15 days after budget termination. In addition, the expenses must be allowable, allocable and reasonable on the receiving account. Failure to comply or provide proper justification may delay the timeliness of invoices and expenditures reports, impeding reimbursement and jeopardizing future sponsored project funding.
You cannot transfer an overdraft amount into a sponsored account unless the exact amount corresponds to a transaction in the general ledger and benefits the receiving sponsored account.
You cannot transfer expenses just to use up an unexpended balance in the sponsored account.
Non-Payroll Expense Transfers
Non-payroll expense transfers (NPET) are used to reallocate non-salary/wage costs.
To submit such a transfer to/from a sponsored account, complete the Non-Payroll Expense Transfer form. Requesters can only submit one non-payroll expense transfer (NPET) transaction at a time.
These transfers must be submitted two business days prior to the Office of Comptroller’s Kuali General Journal Voucher deadline. If the request is not finalized before the due date, the transfer will be posted in the subsequent month and may require additional justification documentation.
Payroll Expense Transfers
Payroll expense transfers (PET) are used to reallocate costs related to salary and wages. These transfers must be submitted electronically through the Kuali Payroll Expense Transfer module at least five business days prior to the Office of Comptroller’s Kuali eDoc Freeze Schedule deadline.
Note: eDocs must be submitted shortly after initiation. Delay will increase audit risk and the likelihood of disapproval from SPA.
- If the sponsored account expired within the bi-weekly pay period, any payroll expenses incurred after the account end date must be transferred into either a continuation account number or a non-sponsored account.
- For overtime pay, you must attach documentation of the sponsor’s approval.
- For overload pay, you must obtain approval from the Office of Financial Analysis.
- Meal and rest period sanctions are not allowed on sponsored accounts and must be transferred into a non-sponsored account.
- To check document status, go to the Kuali eDoc route log.
Object Code Corrections
Object code corrections are used to reallocate charges from an unallowable to an allowable object code. However, not all charges are allowed. Refer to the sponsor-awarded agreement to determine expense allowability.
To submit such a request, complete the Object Code Correction form. Requesters can only submit one object code correction transaction at a time.
These corrections must be submitted two business days prior to the Office of Comptroller’s Kuali General Journal Voucher deadline.
Internal Journal Vouchers
Internal journal vouchers (including internal requisitions, internal billing, tuition remission, overdraft and unallowable journal vouchers) are processed through the Kuali Journal Voucher by your department, or by SPA upon your department’s request. These transfers must be submitted two business days prior to the Office of Comptroller’s Kuali General Journal Voucher deadline. If the request is not finalized before the due date, the transfer will be posted in the subsequent month and may require additional justification documentation.
Internal Requisition Journal Vouchers
Departments use internal requisitions to request service from another department. The department providing the service invoices the requester once service is completed. The requester then pays for the service via internal requisition journal voucher.
- Departments with an assigned journal voucher number must submit the Kuali Journal Voucher module, along with the internal requisition form and invoice.
- Departments without an assigned journal voucher number must submit an Internal Journal Voucher Request form.
Internal Billing Journal Voucher
Internal billing journal vouchers are used to disperse costs to the appropriate sponsored or non-sponsored account(s). These costs may include healthcare, catering, rental/lease, computer usage and licensing/agreement renewal costs.
Submit the Kuali Journal Voucher module, along with an Excel worksheet indicating how to distribute the amounts. Note: Your department must maintain all other supporting documentation for audit purposes.
Tuition remission journal vouchers are used to disperse tuition charges into the appropriate sponsored account(s).
Submit the Kuali Journal Voucher module, along with an Excel worksheet indicating how to distribute the amounts.
Note: Your department must maintain all other supporting documentation for audit purposes.
SPA Internal Journal Vouchers
If your department identifies an overdraft or unallowable expense, you may submit an object code correction or non-payroll expense transfer. You may also request that the expense be transferred to a non-sponsored account using the Internal Journal Voucher form. If SPA identifies any overdraft or unallowable expense during our monthly assessment, we will notify the account’s business administrator. If no action is taken, SPA will transfer the amount into your dean’s revenue center account and it will be your responsibility to clear these items with your dean. Thus, it is vital that you review your accounts every month.