Clarification of Non-Salary Cost Transfer Error Codes and Untimely Codes


A cost transfer, or movement of cost, to or from a federally sponsored project may be necessary at times.  These corrections should be made in a timely manner, within three accounting periods of the initial charge.  The ZF 418 tool in SAP should be used for completing non-salary cost transfers where at least one portion of the transfer is to or from a federal project.  The following codes should be used in documenting why the transfer is required and why the initial charging was incorrect.


In an effort to provide improved guidance for completing non-salary cost transfers, please use these clarifications when selecting error codes and untimely justification codes.

Error Codes:

  1. Cost Object (Fund Code) Error
    Charge originally made by department to incorrect cost object (fund code).
  2. G/L Account Error
    Charge originally made by department to incorrect GL within the correct cost object (fund code).
  3. Cost Object (Fund Code) and G/L Account Error
    Charge originally made by department to incorrect cost object (fund code) AND to incorrect G/L within incorrect cost object (fund code).
  4. Transfer to Continuation (new) Code
    Charge originally made to old/expired code being moved to new code.  (Be sure to determine if costs transferred are allowable on the new code).
  5. Transfer between Parent and Sub-code
    Use only if the original award from the funding source includes all parent and sub-codes.
  6. Unallowable expense
    Charge is determined to be unallowable on current and all other federal awards; should only be used when transferring cost to a non-federal cost object (fund code).
  7. Cost Sharing Entry
    Charge being transferred is to meet a cost-sharing commitment.
  8. Other
    Type of error does not fit into any of the other categories.

Untimely Justification:

  1. Reconciliation of Code Not Done Monthly
    Use this code if untimeliness of transfer is due to not performing monthly reconciliation of the cost object (fund code).
  2. Delay or Error in Getting New Code Set Up
    Use this code only when the award notice has been received and there has been a delay in processing through ORA/ORS/OSP.
  3. New Code Not Communicated to Department Personnel
    Use this code only when the new cost object (fund code) has been received in a timely manner (ten days to two weeks) from OSP and the new code was not communicated by the owning department to appropriate individuals.
  4. Transfer between Budget Years
    Use this code when charges are transferred between cost objects (fund codes) that are the same project but separate budget years.
  5. Removal per Internal/External Review
    Use this code only if the charge has been questioned as a result of internal and/or external audit.
  6. Delay in Project Transferring From Other Institutions
    Use this code if a project has taken a lengthy period of time to transfer from the previous institution.
  7. Administrative Oversight
    Use this code to indicate that department administration has reviewed charges and required correction.
  8. Late Receipt of Subcontract Agreement
    Use this code if there is a significant delay in receipt of the fully executed subcontract and charges were made to a non-federal code so work on the project can progress as planned (Note:  It is strongly recommended that a pre-award code be requested instead of "parking" charges).
  9. Other
    Use this code only when no other code is appropriate. Provide detailed explanation in justification.
  10. OSP Action
    Use this code only when the Office of Sponsored Programs specifically instructs the department to move a charge.