{"id":4610,"date":"2026-07-17T21:10:51","date_gmt":"2026-07-17T21:10:51","guid":{"rendered":"https:\/\/in.nau.edu\/research\/?page_id=4610"},"modified":"2026-09-15T23:51:52","modified_gmt":"2026-09-15T23:51:52","slug":"cost-transfer-justification","status":"publish","type":"page","link":"https:\/\/in.nau.edu\/research\/proposal-award-management\/project-management\/cost-management\/cost-transfer-justification\/","title":{"rendered":"Cost transfer justification"},"content":{"rendered":"<div class=\"nau-block nau-block-left-nav-top-bound\">\n    \t<button id=\"left-nav-toggle-btn\" onclick=\"toggleNav();\">\n\t\tON THIS PAGE \n\t\t<i id=\"chevron-icon\" class=\"fas fa-solid fa-chevron-down\"><\/i>\n\t<\/button>\n\t<div id=\"left-nav-menu-track\">\n\t\t<div id=\"left-nav-wrapper\">\n\t\t\t<div class=\"rfi-above-anchor-tags\">\n\t\t\t\t<div class=\"ri-container\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t<div id=\"left-nav-menu\">\n\t\t\t\t<div class=\"menu-section menu-section-links\"><h6 class=\"hidden-mobile left-nav-list-header\">ON THIS PAGE<\/h6><ul class=\"left-nav-menu-list left-nav-automatic on-this-page\"><\/ul><\/div>\t\t\t\t\t\t\t\t<div class=\"menu-section backcolor\">\n\t\t\t\t\t<div class=\"header\">\n\t\t\t\t\t\tHOW CAN WE HELP?\t\t\t\t\t<\/div>\n\t\t\t\t\t<ul class=\"responsive-icons\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"tel:928-523-4880\"><img decoding=\"async\" src=\"https:\/\/in.nau.edu\/wp-content\/themes\/nau-marketing-2021\/img\/icon-phone.svg\" alt=\"Telephone:\"> 928-523-4880<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t\t<li><a href=\"mailto:NAU-OSP@nau.edu\"><img decoding=\"async\" src=\"https:\/\/in.nau.edu\/wp-content\/themes\/nau-marketing-2021\/img\/icon-email.svg\" alt=\"Email:\"><span class=\"left-nav-email\"> NAU-OSP&#8203;@nau.edu <\/span><\/a><\/li>\n\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n<section class=\"nau-block left-nav-section\"><header class=\"entry-header\"><div class=\"breadcrumb\"><ol class=\"breadcrumbs\"><li><a href=\"https:\/\/stage.in.nau.edu\">IN<\/a><span class=\"breadcrumb-chevron\" aria-hidden=\"true\">&gt;<\/span><\/li><li><a href=\"https:\/\/in.nau.edu\/research\">NAU Research<\/a><span class=\"breadcrumb-chevron\" aria-hidden=\"true\">&gt;<\/span><\/li><li class=\"current\">Pages<\/li><\/ol><\/div><h1 class=\"entry-title text-left \">Cost transfer justification<\/h1><hr class=\"h1-hr  text-left \" role=\"none\"><\/header><!-- .entry-header --><\/section><!-- <section class=\"nau-block left-nav-section grid-md-12\">\n    <header class=\"entry-header\">\n        <h1 class=\"entry-title text-left \" tabindex=\"0\" id=\"h1-first\">Dummy H1<\/h1>\n        <hr class=\"h1-hr  text-left \" role=\"none\">\n    <\/header>\n<\/section> -->\n\n<section class=\"nau-block left-nav-section grid-md-12\">\n    <div class=\"page-content\">\n        <div class=\"acf-innerblocks-container\">\n\n<h2 class=\"wp-block-heading\">Background information<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is generally accepted by the federal government, sponsoring agencies, and auditors that if direct costs are \u201cidentified and assigned\u2026 with a high degree of accuracy,\u201d as required by OMB Uniform Guidance, the initial charging of a cost to a project constitutes the proper allocation of that cost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cost transfer fundamentals<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is critical that all sponsored projects be reviewed on a regular basis (monthly) to ensure that expenditures are accurate and appropriate. Diligent review of financial reports and timely communication between principal investigator and departmental administrators should prevent the necessity for transfers. When errors are discovered, however, they must be corrected as quickly as possible.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cost transfer should be considered \u201cthe exception, rather than the rule\u201d and must be kept to a minimum and require substantial and reasonable justification.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">All expenses that are transferred must meet the same federal test for allowability and must be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>reasonable,<\/li>\n\n\n\n<li>allocable, and<\/li>\n\n\n\n<li>consistently treated as direct costs<\/li>\n<\/ul>\n\n\n\n<div style=\"height:45px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Cost transfer justification form<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Download and fill out the PDF Cost-Transfer Justification form linked below. <br>Attach the completed Cost Transfer Justification form and other required support documents to each cost-transfer journal submitted in PeopleSoft Financials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information, please see the&nbsp;<a href=\"https:\/\/nau.edu\/university-policy-library\/cost-transfer-federal-sponsored-projects\/\">cost transfer guidelines<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/in.nau.edu\/wp-content\/uploads\/sites\/147\/2018\/08\/Cost-Transfer-Justification-form-20191008.pdf\" target=\"_blank\" rel=\"noopener\">Download PDF Form<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:52px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Updated 10\/08\/2019<\/em><\/p>\n\n<\/div>\n    <\/div>\n<\/section>\n\n<div class=\"nau-block nau-block-left-nav-bottom-bound\">\n\n<\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":105,"featured_media":4615,"parent":4886,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"ring_central_script_selection":"","footnotes":""},"class_list":["post-4610","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/users\/105"}],"replies":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/comments?post=4610"}],"version-history":[{"count":10,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4610\/revisions"}],"predecessor-version":[{"id":5909,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4610\/revisions\/5909"}],"up":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/pages\/4886"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/media\/4615"}],"wp:attachment":[{"href":"https:\/\/in.nau.edu\/research\/wp-json\/wp\/v2\/media?parent=4610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}