1. Reallocation of Charges Involving Sponsored Funds If it does not meet the following criteria to be a Simple Reclassification then a Cost Transfer or Wage Transfer needs to be completed. Please see the second slide for Cost Transfer and Wage Transfer guidance. Simple Reclassification Correction made within the month following the accounting period of the original GL Transfer Date PROCESS: Non-Compensation: Submitter fills out Corrections, Journals and Cost Transfer e-Form in OnBase Fill in Reason for Transfers Box in the e-Form Attach Excel version of SPUD Journal to the e-Form, do not fill out Transfer From, Transfer To and Dollar Amount in the e-Form Assign OSP Sponsored Research Manager (SRM) to approve the e-Form Submitter sends e-Form via OnBase to the OSP SRM OSP SRM receives email notification and approves e-Form in OnBase OSP SRM uploads the SPUD Journal into OGA Compensation: Submitter fills out Corrections, Journals and Cost Transfer e-Form in OnBase Fill out the Transfer From, Transfer To and Dollar Amounts in the e-Form Fill in Reason for Transfers Box in the e-Form Attach supporting documentation Assigns OSP SRM to approve the e-Form Submitter sends e-Form via OnBase to the OSP SRM OSP SRM receives email notification and approves e-Form in OnBase OSP SRM submits e-Form in OnBase to the appropriate Finance Center for processing PROCESS: Non-Compensation: Submitter fills out Corrections, Journals and Cost Transfer e-Form in OnBase Fill in Reason for Transfers Box in the e-Form Attach Excel version of SPUD Journal to the e-Form, do not fill out Transfer From, Transfer To and Dollar Amount in the e-Form Assign OSP Sponsored Research Manager (SRM) to approve the e-Form Submitter sends e-Form via OnBase to the OSP SRM OSP SRM receives email notification and approves e-Form in OnBase OSP SRM uploads the SPUD Journal into OGA Compensation: Submitter fills out Corrections, Journals and Cost Transfer e-Form in OnBase Fill out the Transfer From, Transfer To and Dollar Amounts in the e-Form Fill in Reason for Transfers Box in the e-Form Attach supporting documentation Assigns OSP SRM to approve the e-Form Submitter sends e-Form via OnBase to the OSP SRM OSP SRM receives email notification and approves e-Form in OnBase OSP SRM submits e-Form in OnBase to the appropriate Finance Center for processing Transaction is UNDER $500 ( * ) Correction made within 90 days following the GL Transferred Date of the charge / pay period (**) Simple reclassifications are not considered Cost Transfers and therefore do not require a PI approval to process. Corrections such as expenditure type, transposition errors, incorrect account numbers and other input errors would fall into this category. Some reclassifications including input errors must be processed by the originating source (i.e. computer store). Please contact your OSP SRM for guidance. Transfers within the same project / award may have budget period restrictions. Note that all transactions under $500, processed within 90 days of the original charge, fall into this category. (*) Salary of $500 or less (does not include fringe) (**) see Reallocation / Cost Transfer Calculator (Excel sheet) Transaction is within the same PTA Account Transaction is moving from a PTA Account to a G/L Account Transaction for any dollar amount that is being moved to or from a PTA Account Scenario 1 Scenario 4 Re-class among multi project/task combo within same Award and is within that annual budget period Re-class within a PTA Account to correct an expenditure type Scenario 2 Scenario 3 Scenario 6 Scenario 5

2. Reallocation of Charges Involving Sponsored Funds (**) see Reallocation / Cost Transfer Calculator (Excel sheet) Cost Transfer Not yet over 90 days and over $500 Correction not made in first accounting period, is over 90 days (**) PROCESS: Comp and Non-Comp: Submitter fills out Corrections, Journals and Cost Transfer e-Form in OnBase If it is a Wage Transfer (Comp) fill out the Transfer From, Transfer To and Dollar Amounts in the e-Form If it is a Cost Transfer (Non-Comp) you do not fill in the Transfer From, Transfer To and Dollar Amounts, you instead attach the Excel version of the Cost Transfer SPUD Journal to the e-Form Fill in the Reason for Transfers Box along with answering questions 1 & 2 in the Wage Transfer e-Form and in the Excel version of the Cost Transfer SPUD Journal Attach supporting documentation in the e-Form for Cost Transfers and Wage Transfers Assign PI(s) and OSP SRM to approve the e-Form OSP SRM receives email notification after PI(s) approves the e-Form OSP SRM approves the e-Form OSP SRM uploads the Cost Transfer SPUD Journal into OGA and submits the Wage Transfer e-Form to the appropriate Finance Center for processing PROCESS: Comp and Non-Comp: Submitter fills out Corrections, Journals and Cost Transfer e-Form in OnBase If it is a Wage Transfer (Comp) fill out the Transfer From, Transfer To and Dollar Amounts in the e-Form If it is a Cost Transfer (Non-Comp) you do not fill in the Transfer From, Transfer To and Dollar Amounts, you instead attach the Excel version of the Cost Transfer SPUD Journal to the e-Form Fill in the Reason for Transfers Box along with answering questions 1 & 2 in the Wage Transfer e-Form and in the Excel version of the Cost Transfer SPUD Journal Attach supporting documentation in the e-Form for Cost Transfers and Wage Transfers Assign PI(s) and OSP SRM to approve the e-Form OSP SRM receives email notification after PI(s) approves the e-Form OSP SRM approves the e-Form OSP SRM uploads the Cost Transfer SPUD Journal into OGA and submits the Wage Transfer e-Form to the appropriate Finance Center for processing PROCESS: Comp and Non-Comp : Process is same as above with the difference being that questions 1 through 4 need to be answered in the Wage Transfer e-Form and in the Excel version of the Cost Transfer form. PROCESS: Comp and Non-Comp : Process is same as above with the difference being that questions 1 through 4 need to be answered in the Wage Transfer e-Form and in the Excel version of the Cost Transfer form. Cost Transfers are governed by Uniform Guidance which require appropriate signatures and adequate justifications for processing. Any transaction moving charges onto a PTA Account 90 days after the original charge will only be approved if there are extenuating circumstances. An example would be a sponsored award having a retro start date that goes beyond the 90 day threshold. Before completing transfers that are over 90 days, please talk to your OSP SRM. “Internal” transactions must be processed by originating cost center.