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San Francisco State University
Fiscal Affairs
Journal Entry Adjustment/Transfer Form for UPLOAD (ORSP)
After completing the form, please e-mail, as an attachment, to the ORSP Grants Administrator/Analyst (GA) assigned to you project.
If you are unsure who you GA is, please check the ORSP website at: http://www.sfsu.edu/~orspwww/_postaward/_forms/distribution.html
REVISED 08-10-04
Header Section: For Fiscal Affairs Use Only
H1Business Unit: SFCMP
H2Accounting Date:
H3Long Descr:
H4Ledger Group: ACTUALS
H5Journal Source:
H6Header Ref:
H7Journal Class:
Journal Lines:
Type of Adj:
Dept ID Program Class (5 Project ID Amount Adjustment or
Account (6 digit) Fund (5 digit) (4 digit) (4 digit) digit) (8 digit) (positive/negative Description Jrnl Ln Ref Transfer Voucher No.
L
L
L
L
L
L
L
L
L
Z
EXPLANATION:
Transfers requested within 90 days of occurrence require that questions 1 and 2 are answered; Transfers requested more than 90 days
after occurrence require that all 4 questions are answered. Please note that expenditure transfers should never take place more than 60
days past the project end date.
1. Why was this expense originally charged to the chartfield from which it is not being transferred?
2. Why should this charge be transferred to the proposed receiving sponsored project?
3. Why is this cost transfer being requested more than 90 days after the occurrence of the original transaction?
Page 1 of 7
4. For Transfers of Funds only, please explain why funds are being transferred and what good/service is being provided in exchange for these funds.
Requested by:
Extension:
Date:
ORSP Approver:
Page 2 of 7
San Francisco State University
JOURNAL UPLOAD - Instructions for ORSP Projects
Requests for journal entries on ORSP accounts must be reviewed and approved by ORSP. Please submit journal entry requests
via email (as an attachment) to the ORSP Grants Analyst/Administrator assigned to your project. If you are unsure who your
Grants Analyst/Administrator is, please check ORSP's website at: http://www.sfsu.edu/~orspwww/_postaward/_forms/distribution.html or call x87094
for assistance. Please note: Only those individuals with signature authority on the particular project can request journal entries to that project.
Journal Lines
For each journal line on the template sheet, please enter the required values for account, dept ID, fund.
Enter a value for class, project ID and program if appropriate
If this is an adjustment, your first chartfield (CF) combination should be what is on your departmental report.
Chartfield DESCRIPTION
ACCOUNT (6 digit) Account CF value - Required. This is equivalent to the FRS sub-code
FUND (5 digit) Fund CF value - Required. This is the translation of the FRS 6-digit
DEPARTMENT ID (4 digit) Department CF value - Required. This is the translation of the FRS 6-digit
Program CF value - if appropriate. This chartfield is for semester designation and
PROGRAM (4 digit) hospitality classification
CLASS (5 digit) Class - if appropriate.
PROJECT ID (8 digit) Project ID - if appropriate
AMOUNT Line amount (positive or negative)
DESCRIPTION Description. Please use description on your departmental report
JRNL LN REF Line reference as shown on the departmental report
Please indicate the type of adjustment your are requesting. "Adjustment of
Disbursement" must reference a voucher number and will be used to transfer an
expenditure from one project to another or to correct the coding (project, account,
dept, etc.) Transfers of Funds are used to transfer funds between ORSP projects
and/or campus departments to pay for goods/services provided in support of the
ORSP project (i.e. to transfer funds from an ORSP project to a lab for lab use for
TYPE OF ADJUSTMENT the project).
VOUCHER # If this adjustment is for a payment, please reference the voucher number.
To add new journal line, insert a row (see comment)
GUIDELINES FOR JOURNAL ENTRIES ON ORSP ACCOUNTS
The purpose of these guidelines is to ensure that journal entries (cost transfers) that involve sponsored project accounts comply with
requirements contained in federal regulations. Journal Entry requests should be submitted to adjust the disbursement (in other words,
transfer expenditures between accounts within a project or between projects or departments. Journal Entry requests should also be
used to transfer funds between projects when the ORSP project is invoiced for a good/service provided by a unit on campus and funds
will be transferred directly from the ORSP project to the campus unit.
OMB Circular A-21 states that, "Any allowable costs allocable to a particular sponsored agreement under the standards provided
in this Circular may not be shifted to other sponsored agreements in order to meet deficiencies caused by overruns or other
fund consideration, to avoid restrictions imposed by law or by terms of the sponsored agreement, or for other reasons of convenience."
Other federal regulations require that cost transfers be made in a timely manner. Timely is defined as taking place within 90 days
of the occurrence of the cost (NIH).
NIH guidelines state that "Cost transfers to NIH grants by grantees, or by consortium participants or contractors under grants,
that represent corrections of clerical or bookkeeping errors should be accomplished within 90 days of when the error is discovered.
The transfers must be supported by documentation that fully explains how the error occurred and a certification of correctness of the
new charge by a responsible organizational official grantee, consortium participant, or contractor. An explanation merely stating that
that the transfer was made to "correct an error" or "to transfer to the correct project" is not sufficient. Transfer of costs from one
budget period to the next solely to cover cost overruns are not allowable…"
Principal Investigator's Responsibility
To ensure that the University is in compliance with these regulations, the principal investigator is responsible for ensuring that cost
transfers are:
a. made within 90 days after the month in which the cost was originally recorded in the Financial Management System
but no later than 60 days after the project terminates, and
b. supported by a written explanation that describes in details why the transfer is necessary.
Cost transfers made beyond the time frames stated above will be reviewed on a case-by-case basis.
SAMPLE #1 - Transferring Costs between Accounts
San Francisco State University - Fiscal Affairs
Journal Entry Adjustment/Transfer Form for UPLOAD (ORSP)
This is an example of a Journal Entry Adjustment/Transfer Form requesting an "Adjustment of Disbursement" to move an expenditure to the correct account within a project.
Header Section: For Fiscal Affairs Use Only
H1 Business Unit: SFCMP
H2 Accounting Date:
H3 Long Descr:
H4 Ledger Group: ACTUALS
H5 Journal Source:
H6 Header Ref:
H7 Journal Class:
Journal Lines:
Amount Type of Adj: Adj. of
Fund (5 Dept ID (4 Program (4 Class (5 Project ID (8 (positive/ne Disbursement or
Account (6 digit) digit) digit) digit) digit) digit) gative) Description Transfer of Funds Jrnl Ln Ref Voucher No.
L 660003 SG001 3080 24001110 -500.00 airline ticket Adj. of Disbursement
L 606001 SG001 3080 24001110 500.00 airline ticket
L
L
L
Z
EXPLANATION:
Transfers requested within 90 days of occurrence require that questions 1 and 2 are answered; Transfers requested more than 90 days
after occurrence require that all 4 questions are answered. Please note that expenditure transfers should never take place more than 60
days past the project end date.
1. Why was this expense originally charged to the chartfield from which it is not being transferred?
It was miscoded and was charged to the Supplies and Service account, 660003. Airline tickets should be charged to the Travel account, 606001.
2. Why should this charge be transferred to the proposed receiving sponsored project?
To correct the error.
3. Why is this cost transfer being requested more than 90 days after the occurrence of the original transaction?
4. For Transfers of Funds , please explain why funds are being transferred and what good/service is being provided in exchange for these funds.
H = Header Information Requestor: Mary Smith
L = Line Information Extension x81234
Z = End of Journal Lines Date: 7/1/04
ORSP Approver: John Davis
SAMPLE #2 - Transferring Costs between Projects
San Francisco State University - Fiscal Affairs
Journal Entry Adjustment/Transfer Form for UPLOAD (ORSP)
This is an example of a Journal Entry Adjustment/Transfer Form requesting an "Adjustment of Disbursement" to move an expenditure to the correct project.
Header Section: For Fiscal Affairs Use Only
H1 Business Unit: SFCMP
H2 Accounting Date:
H3 Long Descr:
H4 Ledger Group: ACTUALS
H5 Journal Source:
H6 Header Ref:
H7 Journal Class:
Journal Lines:
Type of Adj: Adj.
Amount of Disbursement
Fund (5 Dept ID (4 Program (4 Class (5 Project ID (8 (positive/ne or Transfer of
Account (6 digit) digit) digit) digit) digit) digit) gative) Description Funds Jrnl Ln Ref Voucher No.
L 660003 SG001 3080 12033510 -250.00 supplies Adj. of Disbursement
L 660003 SG001 3080 12033520 250.00
L
L
L
Z
EXPLANATION:
Transfers requested within 90 days of occurrence require that questions 1 and 2 are answered; Transfers requested more than 90 days
after occurrence require that all 4 questions are answered. Please note that expenditure transfers should never take place more than 60
days past the project end date.
1. Why was this expense originally charged to the chartfield from which it is not being transferred?
This expense was inadvertently charged to the previous year of the project. It should have been charged to 12033520.
2. Why should this charge be transferred to the proposed receiving sponsored project?
To correct the error.
3. Why is this cost transfer being requested more than 90 days after the occurrence of the original transaction?
4. For Transfers of Funds only, please explain why funds are being transferred and what good/service is being provided in exchange for these funds.
H = Header Information Requestor: Mary Smith
L = Line Information Extension x81234
Z = End of Journal Lines Date: 7/1/04
ORSP Approver: John Davis
SAMPLE #3 - Transferring Funds from an ORSP Project
San Francisco State University - Fiscal Affairs
Journal Entry Adjustment/Transfer Form for UPLOAD (ORSP)
This is an example of a Journal Entry Adjustment/Transfer Form requesting a "Transfer of Funds" to pay for a goods/services provided by another business unit on campus (i.e. lab
use). When preparing a request to transfer funds, the first line should show a credt (negative number) and the chartfield string for the project where the funds are being transferred
from; the second line should show a debitt (positive number) and the chartfield string of the project/fund the funds are being moved to.
Header Section: For Fiscal Affairs Use Only
H1 Business Unit: SFCMP
H2 Accounting Date:
H3 Long Descr:
H4 Ledger Group: ACTUALS
H5 Journal Source:
H6 Header Ref:
H7 Journal Class:
Journal Lines:
Type of Adj: Adj.
Amount of Disbursement
Fund (5 Dept ID (4 Program (4 Class (5 Project ID (8 (positive/ne or transfer of
Account (6 digit) digit) digit) digit) digit) digit) gative) Description Funds Jrnl Ln Ref Voucher No.
L 660003 SG001 3080 32123110 250.00 lab use Transfer of Funds
L 660003 SP001 3082 42123110 -250.00
L
L
L
Z
EXPLANATION:
Transfers requested within 90 days of occurrence require that questions 1 and 2 are answered; Transfers requested more than 90 days
after occurrence require that all 4 questions are answered. Please note that expenditure transfers should never take place more than 60
days past the project end date.
1. Why was this expense originally charged to the chartfield from which it is not being transferred?
N/A
2. Why should this charge be transferred to the proposed receiving sponsored project?
N/A
3. Why is this cost transfer being requested more than 90 days after the occurrence of the original transaction?
N/A
4. For Transfers of Funds only, please explain why funds are being transferred and what good/service is being provided in exchange for these funds.
I am requesting a Transfer of Funds to reimburse the GIS lab for support provided to the ORSP project entitled, "GIS Research Project," project #32123110.
H = Header Information Requestor: Mary Smith
L = Line Information Extension x81234
Z = End of Journal Lines Date: 7/1/04
ORSP Approver: John Davis
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