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Policy Number: 
3.20

Cost Transfers on Sponsored Agreements

Cornell University expects costs to be charged to the appropriate sponsored project account when first incurred. There are circumstances in which it may be necessary to transfer expenditures to or from a sponsored account subsequent to the initial recording of the charge in the general ledger. Review of sponsored project account activity should include the determination that charges are reasonable, allowable, and directly support the scope of work for the project. To be allowable, the transfer request must be timely, fully documented, conform to university and sponsor allowability standards, and have appropriate authorization.

Policy Number: 
3.20
Responsible Executive: 
Executive Vice President and CFO
Responsible Offices: 
Associate Dean for Research Compliance - Weill
Sponsored Financial Services
Date Issued: 
Monday, January 13, 2003
Date of Full Review: 
Friday, January 9, 2015
Date Last Updated: 
Friday, January 4, 2019
Contact: 

Your local college or unit administrative office or Sponsored Financial Services for Ithaca campus units, or Associate Controller for Research for WCMC.

Violations of Finance Policy

Violation of a financial policy should be reported to your supervisor, your human resource representative, unit manager and/or the office responsible for the policy. Where these resources are inadequate, you may choose to make an anonymous report through the Cornell University Hotline.

View Official Policy: 
PDF icon University Policy 3.20, Cost Transfers on Sponsored Agreements

Recent Changes to this Policy

01/04/2019: Changed Responsible Executive from "Vice President for Financial Affairs and University Treasurer" to "Executive Vice President and CFO"

10/31/2017: Added Sentence to "Cost Overruns" in the Principles, for clarification.

Keywords: 
Accounts
Cost
Expenses
Sponsored projects
Transfer
WCMC

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Ithaca, NY 14850

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Email: policy@cornell.edu
Phone:  (607) 255-2800
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