Overview

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This article serves as a guide to determine the options for processing Non-Salary Cost Transfers. Please note, most Non-Salary Cost Transfers can be processed either directly in OFC (PPM Cost Transfer) or by submitting a request to Service and Support using the designated request form.

Essential Information 

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• Salary Cost Transfers or Direct Retros are processed in UCPath.
• Non-Salary Cost Transfer Request will be allowed for IFIS conversion transactions only through 5/31/21 - after, is self service in Oracle.
• Cost Transfers should be avoided when possible and cost corrections done at the source.
• Cost Transfers are supported by several central offices.
  
  • Sponsored Projects, supported by Sponsored Projects Finance. PPM Cost Transfers
  • Payables Transactions, supported by IPPS Accounts Payable Team. AP Cost Corrections
  • Gift Funds (Funds beginning with a letter), supported by Gift & Foundation Accounting.
  • Interlocation Transfer of Funds (ILTF), supported by Internal Controls and Accounting.
  • Journals initiated from Medical Center, Physician’s Group, Physician’s Health, supported by Health.
  • Payroll transactions, supported by Payroll Finance. Salary Cost Transfers
  • Other offices that create costs in Oracle.

• Resources for Salary Cost Transfers/Direct Retros in UCPath. 
  • Review Do I need to do a UCPath Salary Cost Transfer or an Oracle Cost Transfer?
  • See UCPath Job Aids under Funding

Next Steps

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Decision Matrix

     Transactions Originated/Created in OFC:

Cost Transfer Type	Self-Service	Services & Support
Project to Project	Department can process in OFC using PPM Cost Transfer functionality Home > Projects and Awards > Costs > Manage Project Costs KB0033457: How to Initiate a Full or Partial Cost Transfer in Oracle PPM	N/A
For a Posted Payables Transaction: Non Project to PPM Project (i.e. the Project Number in the chart string was 0000000 and no POETAF was provided) Department Error: Project Number and POETAF was not entered on the PO/Non-PO Payment Request/Concur/Etc. System Error: Freight/Miscellaneous/Tax Line did not post to the COA + POETAF, though the other lines on the transaction did GL Project Segment only to PPM Project (i.e. chart string with Project Number other than 0000000 but no POETAF provided) Project to Non Project (i.e. chart string included Project Number other than 0000000 and POETAF, but shouldn’t have)	N/A	Download and complete the Accounts Payable Cost Data Transfer Request Excel and submit via Subledger Transaction Correction Form through Services & Support
GL Project Segment only to PPM Project (i.e. chart string with Project Number other than 0000000 but not in PPM) Note, this is only for expenses/costs. Resources/revenue are only in the GL Ex. Not a requirement, but for example, may be used to move payroll expenses to a Project General Project to Project 0000000 (Non Project)  Non Project - NON RECHARGE	N/A	Contact originator of journal/GL entry If originated from a central office, please use the Subledger Transaction Correction Form.
Graduate Student Stipend, Fee Payment and Tuition Remission	Requests for funding or other retroactive changes must be submitted via the FSRT.	Cost transfers may be processed by the Financial Support Unit for international students as needed.

Generally Unallowable Transfers - Same Project but Changing Expenditure Type or Expenditure Item Date  

1. Expenditure Type changes are generally not allowable because they indicate the type of Expense incurred.
2. Modifying these elements changes the intent and impacts financial reporting, make sure justification is clear on why the original Expenditure Type is incorrect.
3. EI Dates indicate the date a service was incurred, if you feel this is erroneous, submit clear documentation showing the true date the service was incurred, vital for Sponsored Research and appropriate accounting practices.

Cost Transfer Type	Self-Service	Services & Support
Change in in Expenditure Type on AP Transactions created in OFC for a Sponsored Project or General Project Change in in Expenditure Item Date on AP created in OFC Transactions for a Sponsored Project or General Project	N/A	Download and complete the Accounts Payable Cost Data Transfer Request Excel and submit via Subledger Transaction Correction Form through Services & Support
Change in Expenditure Type on Recharge Transactions for a Sponsored Project Change in Expenditure Item Date on Recharge Transactions for a Sponsored Project		Contact the Recharge Unit/Department that charged the project
IFIS Conversion Expenditure Item and Type Change for Sponsored Project Only	N/A	Contact the appropriate Award Accountant to process your request
Indirect Cost (IDC)/Burden	N/A	Contact the appropriate Award Accountant to process your request

IFIS Conversion (Payroll and Non Payroll)

1. As of the 5/31/2021 only conversion related Cost Transfers between Sponsored and Non-Sponsored (General Project) are applicable.
2. Other movement of conversion balances between General Projects should be handled as a Resource Transfer via journal entry by department - VC contacts with Journal Entry Roles to process.

Cost Transfer Type	Self-Service	Services & Support
IFIS Conversion Costs from Sponsored Project to Sponsored Project IFIS Conversion Costs from Sponsored Project to General Project	Department can process in OFC using PPM Cost Transfer functionality Home > Projects and Awards > Costs > Manage Project Costs KB0033457: How to Initiate a Full or Partial Cost Transfer in Oracle PPM	N/A
IFIS Conversion Costs from General Project to Sponsored Project Project 0000000 (Non Project) to Sponsored Project Note that these are manual and will have the actual expenditure type and from/to	N/A	Submit a Subledger Transaction Correction Form or a Salary Cost Transfer Request

Supplemental Guides

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• Additional resources to help guide you through the Non-Salary Cost Transfer process:
  • Cost Transfer Training Video
  • KB0033457: How to Initiate a Full or Partial Cost Transfer in Oracle PPM
  • Blink PPM Cost Transfers

• Resources for Salary Cost Transfers/Direct Retros in UCPath 
  
  • See UCPath Job Aids under Funding