Definition: An after-the-fact transfer of payroll costs to or from a sponsored award after the expense was initially charged to another sponsored award or non-sponsored account.

Payroll Cost Transfers Policy

• Correction of Errors
• Removing Unallowable Costs
• Moving salary encumbrance off expired award
• Allocating pay to a new award

Documentation is needed for audit purposes and is a key element in providing support and justification. Thorough explanation and documentation is essential to avoid audit findings and possible disallowances.