Transfers of costs are used to correct after-the-fact expense transactions on the general ledger. Expenses can be reallocated between spend categories within a Grant Worktag or between multiple Driver Worktags (Project, Program, Gift, and Grant), 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 Grant Worktag.

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 clearing Driver Worktag.

Available and restricted spend categories on the Grant Worktags will vary on the your award’s terms and conditions. So, even if the spend category is allowable for Workday Grant Worktags, it does not necessarily mean it is allowable on your award/grant. For a list of non-payroll spend categories allowed on Grant Worktags, log into Workday and search for the “Spend Category to Object Class Mapping” report. Enter the specific “SC” code or Object Class or both leave blank for a list of all spend categories. Please note that object classes for payroll are designated by pay components instead of spend categories.

Cost Transfers

Cost transfers (also known as 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 Grant Worktag. 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 Grant Worktag unless the exact amount corresponds to a transaction in the general ledger and benefits the receiving Grant Worktag.

You cannot transfer expenses just to use up an unexpended balance in the Grant Worktag.

Should the Grant Worktag be expired upon the cost transfer submission, provide a comment and attach any supporting documentation of the No Cost Extension or Date Extension approval on the Workday Payroll Accounting Adjustment or Accounting Journal submission.

Accounting Journal for Cost Transfers (formerly known as Non-Payroll Expense Transfers)

Accounting Journals for Cost Transfers (formerly known as Non-Payroll Expense Transfers/NPET) are used to reallocate non-salary/wage costs.

To submit such a transfer to/from a Grant Worktag, complete the Workday Accounting Journal (click link for QRG).

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 Accounting Adjustments (formerly known as Payroll Expense Transfers)

Payroll Accounting Adjustment (PAA) formerly known as Payroll Expense Transfers (PET) are used to reallocate costs related to salary and wages. These transfers must be submitted electronically through the Payroll Accounting Adjustment task in Workday.

SPA will review PAAs not related CTO, Work-Study, and Cost Share Grant Worktags. If the Grant Worktag has a status of Closed, Closeout in Progress, Final Reconciliation, Freeze, or Void, the PAA will route to SPA for review and approval including those derived from Effort Certification.

Note: PAA submissions must be submitted shortly after initiation. Delay will increase audit risk and the likelihood of disapproval from SPA.

  • If the Grant Worktag expired within the bi-weekly pay period, any payroll expenses incurred after the award line/Grant Worktag end date must be transferred into either a continuation Grant Worktag or a non-sponsored Driver Worktag (Program, Project, or Gift).
  • 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 grants.
  • To check the PAA’s status, go to Process History tab on the submitted PAA in Workday.
  • Transactions related to Salary Over the Cap should not have a Grant as the Driver Worktag. The Grant is only tagged as a Non-driver Worktag.
  • PAA include any associated fringe benefit calculations.

Other Internal Transfers

Spend Category Corrections (formerly known as Object Code Corrections) and Related Worktag (Cost Center, Fund, or Function) Corrections

The Accounting Journal (click link for QRG) task in Workday will be used to process spend category, object class, cost center, fund, and/or function corrections. This is used to reallocate charges from the incorrect spend category, object class, cost center, fund (grants should only have FD007/FD008/FD009), and/or function. Refer to the sponsor-awarded agreement to determine expense allowability.

Related Worktag Corrections related to Payroll are submitted via Workday Payroll Accounting Adjustments (PAA).

Related Worktags can be found on the Grant record under the Related Worktag tab. Please reference page 9 and 10 of Grant Management for Departments Quick Reference Guide for more information. Additionally, review any related Payroll Costing Allocation (PCA) to ensure the proper Fund worktag is updated. If you have any questions on PCA, please contact Payroll Services.

These corrections must be submitted two business days prior to the Office of Comptroller’s Kuali General Journal Voucher deadline.

Internal Journal Vouchers

In Kuali, Internal Journal Vouchers include internal requisitions and internal billing. The department providing the service invoices the requester once service is completed. The requester then pays for the service via internal requisition journal voucher. Internal billing journal vouchers are used to disperse costs to the appropriate Driver Worktag (Program, Project, Gift, or Grant). These costs may include healthcare, catering, rental/lease, computer usage and licensing/agreement renewal costs. Now internal requisitions and internal billing will be submitted through Accounting Journal entries or Internal Service Delivery (ISD) in Workday.

SPA Internal Journal Vouchers

If your department identifies an unallowable or overdraft expense, you may submit a spend category correction or accounting journal for cost transfer (formerly known as NPET) for exact transaction amounts. Otherwise, contact your Award Contract Owner regarding the overdraft. It is the department’s responsible for reconciling their awards. If SPA identifies any overdraft or unallowable expense during our monthly assessment, we will notify the award/Grant Worktag’s Grant Manager. If no action is taken or upon closeout, SPA will transfer the amount into your dean’s revenue center Driver Worktag and it will be your responsibility to clear these items with your dean. Thus, it is vital that you review your awards/Grant Worktags every month.