Sponsored Projects Payroll Cost Transfer Request Form 2025

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The transfers must be supported by documentation that fully explains how the error occurred and a certification of the correctness of the new charge by a responsible organizational official of the recipient, consortium participant, or contractor.
A researcher initially charges $1,000 of laboratory supplies to a sponsored research project. Later, its determined that $200 of those supplies were used on another non-sponsored project. To correct this, a cost transfer would be initiated to move $200 of the expense total to a non-sponsored project.
Labor cost refers to the total expense of maintaining a workforce, which includes salaries, wages, bonuses, commissions, employee benefits, and payroll taxes. Typically, labor costs are the most expensive line item on an organizations budget.
Definition. Labor cost transfers are defined as allocations of labor expense impacting sponsored project(s) after the effort certification period has closed. This procedure applies to all sponsored projects with both federal and non-federal awards.
A transfer price is what one division of a company charges another for materials used in the production of goods and services. Standard costs are the average or anticipated costs of producing an item under normal circumstances. Transfer prices are closely monitored and must be reported on financial statements.
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A Salary Cost Transfer is the reassignment of a payroll expense from one chart string to another.

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