Tips for Writing the Justification A good justification will allow anyone reviewing the cost transfer to understand how the expense benefits the receiving sponsored project. It should be easily understood by anyone reviewing the journal or payroll reallocation. It should provide enough detail to inform approvers and auditors about the action taken. The justification should answer: How the error occurred How the expenditure is related to the project receiving the expenditure (stressing the benefit to the project receiving the expenditure), Why a change is required Why the error was not previously corrected What arrangements or measures have or are being taken to prevent recurrence of the error. It is important to state explicitly how the project which will pay this expense benefits from the transfer. Include a statement like: The direct benefit to Project XXX of this expense was ______. Indicate whether the sponsor approved the transaction. This is important during the time period at the end of the grant and final invoicing. Above all, remember, at no time should a sponsored project be used as a holding account for costs that will subsequently be transferred elsewhere. Examples of documentation to include: on an approved budget from the sponsor, approval emails from the PI… Sample Justification Statements Position request #1233 was executed after September 2015 payroll processes, and the expenditures posted to the suspense account. Per PI’s request (see email attached), employee is contributing time and effort towards the Project X effective 9/1/14. salary charges are allowable on this award per the Project Y agreement (upload to eRAF) PI has reviewed the charges and assessed the efforts of Grad Student X (upload email from PI) Project G111111 was over expended at the end of project. Reallocate excessive payroll expenditures to department’s local cost center 00730-NA so OCG can invoice sponsor and close project.
Tips for Writing the Justification A good justification will allow anyone reviewing the cost transfer to understand how the expense benefits the receiving sponsored project. It should be easily understood by anyone reviewing the journal or payroll reallocation. It should provide enough detail to inform approvers and auditors about the action taken. The justification should answer: How the error occurred How the expenditure is related to the project receiving the expenditure (stressing the benefit to the project receiving the expenditure), Why a change is required Why the error was not previously corrected What arrangements or measures have or are being taken to prevent recurrence of the error. It is important to state explicitly how the project which will pay this expense benefits from the transfer. Include a statement like: The direct benefit to Project XXX of this expense was ______. Indicate whether the sponsor approved the transaction. This is important during the time period at the end of the grant and final invoicing. Above all, remember, at no time should a sponsored project be used as a holding account for costs that will subsequently be transferred elsewhere. Examples of documentation to include: on an approved budget from the sponsor, approval emails from the PI… Sample Justification Statements Position request #1233 was executed after September 2015 payroll processes, and the expenditures posted to the suspense account. Per PI’s request (see email attached), employee is contributing time and effort towards the Project X effective 9/1/14. salary charges are allowable on this award per the Project Y agreement (upload to eRAF) PI has reviewed the charges and assessed the efforts of Grad Student X (upload email from PI) Project G111111 was over expended at the end of project. Reallocate excessive payroll expenditures to department’s local cost center 00730-NA so OCG can invoice sponsor and close project.
tips-for-justification.docx