Policy: Cost Transfer

A cost transfer is an after-the-fact reallocation of costs, either salary or non-salary, to or from a sponsored project. Sponsor requirements concerning the management of awards made to institutions such as Gallaudet University limit the circumstances under which cost transfers are allowed. 

Gallaudet University has established the following policy and procedures for the processing of cost transfers to comply with the requirements of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and federal agency policies and procedures. 

Cost Transfer Policy