Cost Transfer


The University of Texas at San Antonio (UTSA) recognizes that cost transfers are sometimes necessary to correct bookkeeping or clerical errors; to allocate allowable costs that support more than one project; to transfer allowable pre-award costs; or to reallocate allowable costs originally charged to a central administrative account. Requests for cost transfers must meet The University of Texas at San Antonio “Cost Transfers on Sponsored Projects” policy as provided in the UTSA Handbook of Operating Procedures (HOP 10.08).

In order to meet cost allowability and allocability requirements according to the requirements of Uniform Guidance, 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and Cost Accounting Standards for Education Institutions (48 CFR 9905), justification of transfers on all externally sponsored projects must be identified and corrected in a timely manner with sufficient documentation to support the transfer.

If it is necessary to process a cost transfer that involves a sponsored project, a request for a cost transfer should be initiated promptly, within 90 days of the original transaction date, and contain sufficient documentation and justification to support the cost transfer. Cost transfers requested more than 90 days after the initial cost or after the project end date will only be processed if the transfer benefits the sponsored project. Salary Cost Transfers are not permitted after Effort Certification reports are completed and signed by the Individual or after the Sponsored Program closeout date unless it benefits the sponsor.


  • Cost Transfer: An after-the-fact reallocation of costs, salary or non-salary, to or from a sponsored project.
  • Allowability: cost incurred on a sponsored project that are reasonable, allocable, consistent, and conform to any limitations or exclusions.
  • Allocable: cost incurred solely to advance the work of a sponsored project.
Form Requirements  
Roles & Responsibilities  
Payroll Cost Transfers