Corresponding with:
OSR Policy 500.20 Cost Transfers

Procedure Statement

Justifications of cost transfers must be indicated clearly in writing. A good justification is one that allows anyone who reviews it to understand the reasons for it. Each point on the following “check list” should be considered when creating justifications.


Research Administration Glossary at Carolina

Always consider who, what, when, where, how and why, when creating a justification. Doing so will result in a fully understandable document and streamline processing the transaction. Ensure the following questions are answered when writing the request for a cost transfer:

  • When did the error or need for the cost transfer occur?
  • Why is the request being made to transfer costs?
  • What is the benefit to the receiving project?
  • Where have the funds been categorized so they are both allowable and allocable?
  • What are the systematic causes for the transfer?
  • How can those causes become corrected so they don’t reoccur?
  • If the transfer exceeds the time frame, what is the reason for the delay in processing the transfer in a timely manner?
  • Who has reviewed the final request (the PI)?

Revision History

The policies in the Office of Sponsored Research Policies & Procedures Manual supersede any OSR policies, procedures and appendices previously included in the University Business Manual, a publication of UNC Chapel Hill’s Division of Finance.