Simple Reclassification
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.
PROCESS:
Non-Compensation:
• Submitter fills out Corrections, Journals and Cost
Scenario 1
Transfer e-Form in OnBase
Transaction for any dollar
•
Fill in Reason for Transfers Box in the e-Form
amount that is being moved to
• Attach Excel version of SPUD Journal to the e-Form,
or from a PTA Account
do not fill out Transfer From, Transfer To and Dollar
Scenario 2
Amount in the e-Form
Re-class among multi
Correction made within the
• Assign OSP Sponsored Research Manager (SRM) to
project/task combo within
month
following
the
approve the e-Form
same Award and is within that
accounting
period
of
the
•
Submitter sends e-Form via OnBase to the OSP SRM
annual budget period
• OSP SRM receives email notification and approves
original GL Transfer Date
Scenario 3
e-Form in OnBase
Re-class within a PTA Account
• OSP SRM uploads the SPUD Journal into OGA
to correct an expenditure type
Compensation:
• Submitter fills out Corrections, Journals and Cost
Scenario 4
Transfer e-Form in OnBase
• Fill out the Transfer From, Transfer To and Dollar
Transaction is UNDER $500 ( * )
Amounts in the e-Form
Scenario 5
•
Fill in Reason for Transfers Box in the e-Form
Correction made within 90
• Attach supporting documentation
Transaction is within the same
days following the GL
• Assigns OSP SRM to approve the e-Form
PTA Account
Transferred Date of the charge
• Submitter sends e-Form via OnBase to the OSP SRM
Scenario 6
/ pay period (**)
• OSP SRM receives email notification and approves
Transaction is moving from a
e-Form in OnBase
PTA Account to a G/L Account
• OSP SRM submits e-Form in OnBase to the
appropriate Finance Center for processing
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)
Reallocation of Charges Involving Sponsored Funds
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: 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.
(**) see Reallocation / Cost Transfer Calculator (Excel sheet)