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Cornell University

University Policy 3.20
Cost Transfers on Sponsored Agreements

Cornell University expects costs to be charged to the appropriate sponsored project account when first incurred. There are circumstances in which it may be necessary to transfer expenditures to or from a sponsored account subsequent to the initial recording of the charge in the general ledger. Review of sponsored project account activity should include the determination that charges are reasonable, allowable, and directly support the scope of work for the project. To be allowable, the transfer request must be timely, fully documented, conform to university and sponsor allowability standards, and have appropriate authorization.

Policy details

Contact:

Your local college or unit administrative office or Sponsored Financial Services (email) for Ithaca campus units, or Associate Controller for Research (email) for Weill Cornell Medicine.

Violations of Finance Policy

Violation of a financial policy should be reported to your supervisor, your human resource representative, unit manager and/or the office responsible for the policy. Where these resources are inadequate, you may choose to make an anonymous report through the Cornell University Hotline.