DCF/CTJF and DDF Date Scenarios for Sponsored Projects

Cost Transfer Date Scenarios

“Expenditure Item Date” and “Effective Date” Determination for Sponsored Projects

 

When the Departments must process the Departmental Corrections & Cost Transfer Justification Form (DCF/CTJF) and the Department Distribution of Clearing Account Expenses Form (DDF), there have been questions of what dates should be used for “expenditure item date” and “effective date”. This is a guideline on what dates should be used when preparing the DCF/DDF form.

The following items should be considered when determining both dates:

1. Sponsored project performance period
2. Good/Service delivered date

The following are common concerns raised when completing the DCF/DDF forms:

1. Advance or pre-payments (e.g., travel, conference fees, stipends, rent, etc.) (See scenario #1, #2 & #4)
2. Cost transfers to a closed award (i.e., expense was paid to a C/R fund after the period of performance)
   (See scenario #3)
3. Reallocation of a cost that was posted to an award from an approved clearing account (See scenario #5)

On the above occasions, actual payment date (or “effective date”) of the transactions may not be within the sponsored project performance period. Therefore, in order to reclass/transfer those transactions using DDF or DCF/CTJF, it may be required to make necessary changes to the expenditure item date, to reflect actual date of the goods/services delivered.

This guideline is intended to enhance the clarity on expenditure item date and effective date in DCF/CTJF and DDFs, and to help identify late cost transfers on sponsored projects.

Note:

How to calculate if the cost transfers are considered late (award is still open)?

1. The calculation days must not exceed 90 days which includes the time required by University Payables to post the transaction.
2. GCAS and University Payables requires a minimum of 10 days for processing.
3. If received by GCAS after the 82nd calendar day after 2pm, the cost transfer will be considered late.

Documentation Requirements

*Must include the approval of the allocation.

Example Scenarios

Determining Late Cost Transfers First Time Transactions (Non-clearing Accounts – AP Processes)

Scenario #1: Expenditures that are processed before the start date of an award which are charged to the C-Fund and/or Non-Clearing R-Fund (e.g., travel, conference fees, etc.)

Example scenario facts:

1. Start date of award is January 1, 2014
2. Out of state conference is March 1-3, 2014
3. Registration and travels are required to be purchased in advance

• Airfare ticket was purchased on November 20, 2013
• Conference registration fees were paid on December 15, 2013

     4.  What dates should be used for the airfare and conference registration?

• Effective Date (per the GL-324B) = November 20 and December 15, 2013
• Project Account (PA) Date = N/A (no date PA date on GL-324B)
• Expenditure Item Date = Start date of the Award = January 1, 2014

    5.  Cost Transfer request is received by GCAS on February 15, 2014

• Is the airfare cost transfer considered late? Yes
  • First day of calculation = Effective Date = November 20, 2013
  • How many days to process = 87 days (+10 for University Payables Processing, which exceeds 90 days)
• Is the conference registration cost transfer considered late? No
  • First day of calculation = Effective Date = December 15, 2013
  • How many days to process = 62 days

Scenario #2: Invoice was charged to R-fund clearing account (e.g., rent, lease, telephone, etc.), then transferred to a C-fund via DCF, and now requesting a transfer to an award.

Example scenario facts:

1. Rent Invoice period = October 1-31, 2013
2. Posted to R-fund clearing account = September 7, 2013
3. Posted to C-fund = November 20, 2013
4. What dates should be used for the Cost Transfer Form?

• Effective Date (per the GL-324B) = September 7, 2013
• Project Account (PA) Date = N/A (no date PA date on GL-324B)
• Expenditure Item Date = October 1, 2013

     5. Cost Transfer request received by GCAS on December 15, 2013

• Is this cost transfer considered late? Yes
  • First day of calculation = Effective Date = September 7, 2013
  • How many days to process = 99 days

Scenario #3: Subcontractor/vendor invoice date is after the award end date. The invoice was posted to a C-fund and requested a transfer to the award.

Example scenario facts:

1. End date of award is September 30, 2013
2. Period of Performance for invoice is July 1 – September 30, 2013
3. Invoice date = October 10, 2013
4. Posted to C-fund = November 15, 2013
5. What dates should be used?

• Effective Date (per the GL-324B) = November 15, 2013
• Project Account (PA) Date = N/A (no date PA date on GL-324B)
• Expenditure Item Date = Last date on the invoice period = September 30, 2013

    6. Cost Transfer request received by GCAS on December 15, 2013

• Is this cost transfer considered late? No
  • First day of calculation = Effective Date = November 15, 2013
  • How many days to process = 30 days

Scenario #4: Six months of rent expense is required to be pre-paid in advance. All rent charges are charged to the C-fund as an advance payment holder. October 2013 rent is requested to be transferred from C-fund to the award. Note: Contact OVPR and GCAS at the time of prepayment and receive an exception to the cost transfer policy.

Example scenario facts:

1. Start date of award is July 31, 2013
2. Period of rent = October 1-31, 2013
3. Invoice date = June 1, 2013
4. Posted to C-fund = June 30, 2013
5. What dates should be used?

• Effective Date (per the GL-324B) = June 30, 2013
• Project Account (PA) Date = N/A (no date PA date on GL-324B)
• Expenditure Item Date = October 1, 2013
  • First day of the rent month   

    6. Cost Transfer (approved) request received by GCAS on November 15, 2013

• Is this cost transfer considered late? No
  • First day of calculation = Effective Date = October 1, 2013
  • How many days to process = 46 days + 10 days to process = 56 days

 

 

Determining Late Cost Transfers First Time Transactions (Non-clearing Accounts – AP Processes)

 

Last updated:  3/23/23