Payroll cost transfers and effort reporting

Payroll cost transfers to or from sponsored projects may be needed for a variety of reasons. Please read the Sponsored Projects policy, Cost Transfers for Sponsored Projects, for more information.

There are two different ways to initiate a payroll cost transfer if it involves a sponsored project account, depending on whether the payroll cost transfer is requested before an effort report is generated or after.

Sponsored Project Payroll Cost Transfers Prior to an Effort Report

Payroll costs transfers should be requested as soon as the need is identified. If you are requesting a payroll cost transfer at least a week before an effort report will be generated, use the Request for Change of Payroll Charge (PR-45) form.

After the form is signed, send it to Sponsored Projects. Paper or electronic versions are both acceptable. Please note that payroll cost transfers that don't involve a sponsored project account may be sent directly to Payroll.

The PR-45 will be reviewed by the Research Compliance Program Manager, then forwarded to the Post-Award Analyst assigned to the project. Sponsored Projects will then submit the approved PR-45 to Payroll.

When you also need to submit an OSP-6 form

If the payroll cost transfer is for an expense that 1) posted more than 90 days prior, or 2) is on an account that will close within the next 45 days, additional information must be submitted on the Cost Transfer Justification (SP-6) form. Sponsored project payroll cost transfers meeting either of these two conditions will not be forwarded to Payroll until Sponsored Projects receives the SP-6 form, so it is best to submit the PR-45 and SP-6 form together.

Sponsored Project Payroll Cost Transfers After an Effort Report Has Been Generated

Payroll cost transfers can also be initiated through the Effort Reporting System. You would use this option if you discover the need for a cost transfer after an effort has been generated for the employee, or if an effort report will be generated within a week since it is unlikely that the PR-45 would have time to make it through the approval system prior to effort report generation.

Please see "Effort Reporting System screenshots and instructions" for detailed instructions for how to initiate a payroll cost transfer in the Effort Reporting System. 

ERS and the University's accounting system do not communicate with each other, so you still need to submit paperwork to Sponsored Projects. Instead of submitting a PR-45 form, you will print the cost transfer definition page from ERS, get it signed, then send either a paper or electronic copy to Sponsored Projects. It will be reviewed by the Research Compliance Program Manager and the Post-Award Analyst assigned to the project. OSP will then submit the approved payroll cost transfer request to Payroll.

When you also need to submit an OSP-6 form

The requirement for an SP-6 form is the same whether you use a PR-45 or the ERS payroll cost transfer page. If the payroll cost transfer is for an expense that 1) posted more than 90 days prior, or 2) is on an account that will close within the next 45 days, additional information must be submitted on the Cost Transfer Justification (OSP-6) form. Sponsored project payroll cost transfers meeting either of these two conditions will not be forwarded to Payroll until Sponsored Projects receives the SP-6 form, so it is best to submit the ERS payroll cost transfer page and the SP-6 form together.