NOTE: Use only one cost transfer worktag per transaction line: the highest relevant category number and either a department reporting or department reporting roll worktag type, not both.
Category 1
Transposition error
Additional documentation not needed (beyond the original transaction); error could be swapped numbers within the account or the wrong selection from a list of accounts; typos. The Cost Transfer AND the Cost Transfer Worktag serve as the justification for the correction.
90-day rule applies?
Yes
CTR form adjustments:
How error occurred: “See department reporting worktag”
Preventing error: “See department reporting worktag”
Expedited ORSPA review?
Yes
Department reporting roll
DR05845 KED-Category 1 – Transposition Error
Department reporting
D4399 KED-Category 1 – Transposition Error
Intra-award adjustment
Moving an expense from one grant account to another under the same Award (e.g. main project account to child account, participant support to main account). Not considered a cost transfer. Correcting one or more Worktags (e.g. Spend Category, Academic Employee, Position Number, Close Date) but the Grant Worktag stays the same. The Cost Transfer AND the Cost Transfer Worktag serve as the justification for the correction. Transferring an expense from an account under a consortium (interrelated) award to an account under a different award under the same consortium. Not considered a cost transfer.
90-day rule applies?
No
CTR form adjustments:
How Error Occurred: “See department reporting worktag”
Preventing Error: “See department reporting worktag”
Expedited ORSPA review?
Yes
Department reporting roll
DR05845 KED-Category 1 – Transposition Error
Department reporting
D4401 KED-Category 1 – Intra-Award
Non-sponsored
Transferring an expense from a sponsored (grant) account to a non-sponsored (general operating or local account). Does not require a cost transfer form. Due to Financial Services and PeopleSoft limitations, CTR worktags are not used on these types of transactions.
90-day rule applies?
No
CTR form adjustments
How Error Occurred: “See department reporting worktag”
Preventing Error: “See department reporting worktag”
Expedited ORSPA review?
Yes
Department reporting roll
DR05853 KED-Category 1 – Cost Share
Department reporting
D4408 KED-Category 1 – Cost Share
Category 2
Department CTR approval
Non-Payroll
Transfer is within 90 day transfer window AND <$1,000 and more than 90 days prior to the end of the project
Payroll
Transfer is less than 91 days after the end of the semester (the close of the month in which the final pay period posted) and ATF report has not been acknowledged
Not an error – pay being transferred within semester window
90-day rule applies?
No
CTR form adjustments:
(Payroll Only) How Error Occurred: “See department reporting worktag”
(Payroll Only) Preventing Error: “See department reporting worktag”
Expedited ORSPA review?
Yes
Department reporting roll
DR05851 KED-Category 2 – Department CTR Approval
Department reporting
D4405 KED-Category 2 – Department CTR Approval
Category 3
ORSPA CTR approval
Non-Payroll
Outside 90 day cost transfer posting window [Exception Approval Required] OR
Items above $1,000 threshhold OR
Within last 90 days of grant period OR
After grant has ended
Payroll
[Exception Approval Required]
Transfer is greater than 90 days after end of semester OR
Transfer to/from award where ATF report has already been acknowledged
90-day rule applies?
Yes
CTR form adjustments:
Yes
Expedited ORSPA review?
No
Department reporting roll
DR05852 KED-Category 3 – ORSPA CTR Approval
Department reporting
D4406 KED-Category 3 – ORSPA CTR Approval