Download the UFIN form (updated 01/24)
For various reasons, there are times where a non-payroll cost transfer cannot be processed in the online TOE Transfer of Expense system. When this is the case, you must use the UFIN form (link above).
It is very important that all the fields of the UFIN form be completed accurately, or Data Control will not be able to upload the information and the form will be returned to the department.
The column fields for each line (lines 1-10) should be populated with the information found on the General Ledger for the expenditure you want to transfer/adjust. The last column titled "GL060 Being Adjusted" is asking you what ledger is the data of the expense you are entering and adjusting on that line of the UFIN originating from? For example, if you are adjusting an expense that posted to the December 2021 ledger, you would enter 12 for MO and 21 for YR.
All Cost transfers have to answer question #1 to explain why the expense was not originally charged to the appropriate fund, and why the expense was charged to the account/fund from where it is now being moved.
For cost transfers that involve Contracts & Grants, supporting documentation is also required to be submitted with your UFIN, including a copy of the original ledger page from when the charge originally hit that you are now moving.
In addition, you must answer questions #2 - #5:
- Describe how the cost benefits the award to which the cost is being transferred to. What makes the expense appropriate to the account now receiving the expense?
- How does this cost contribute to achieving the project's objectives?
- What action is being taken to eliminate future need for cost transfers of this type?
- If the cost is over 120 days from the original ledger month end date: Explain in detail the reason for the tardiness and how it will be prevented. Review the Escalation Procedure to determine if an Escalation Signature Form is required
The answers to these questions should be on a separate piece of paper submitted as backup with the UFIN form. Each specific question should be printed out and then followed by the specific answer to that question. The answer needs to address the relevant specific details related to the particular transfer being executed. What is the story behind this particular transfer? The answers to these questions must be a detailed justification for the expense transfer. It must be fully explained and justified. An explanation which merely states that the adjustment being made is "to correct an error," "to transfer to correct project," or "expenditure inadvertently charged to incorrect account/fund" is not sufficient.
A copy of the GL Ledger Page where the charge originally hit should be included with the backup, as well as any other relevant backup related to the transfer that could assist with an audit of the particular cost transfer.
For the signature column it is important that you get the correct signatures that are on file in the Signature Authorization system for the charges you are debiting and crediting. There is a signature box for the DEBIT expenditures and a signature box for the CREDIT expenditures. Please fill this area out completely and correctly.
**For adjustments involving Federal and Federal Flow-Through (FFT) contracts and grants, certification and approval signatures must include that of the authorized principal investigator, department chair/head, or other academic official.