Cost Transfers

There are several different methods for moving costs.  These include:

  • Corrections (formerly called Non-Payroll Expenditure Adjustment Requests NPEARs) – Local and Intercampus
  • Recharges – Local and Intercampus
  • Journals

Most cost transfers (Corrections/Recharges) are submitted as Standard Cost Transfers. 

Departments using the Oracle Project Portfolio Management (PPM) module use the Cost Transfer Form (POETAF), which require additional chart of account information to complete the transaction. 

Federal Contract and Grants transactions must be submitted on the Cost Transfer Form (Contracts and Grants Only), which require additional information and approvals. 

Journals are used by some departments for balance sheet and revenue entries not related to projects, as well as for end-of-fiscal-year accruals and deferrals. 

Resources that are available to UCOP staff on the BRC SharePoint site: 

Cost Transfer Forms

  • Cost Transfer Form-Standard 
  • Cost Transfer Form-POETAF 
  • Cost Transfer Form-Contracts & Grants 
  • Cost Transfer-Journal Form 

In the QRG (Quick Reference Guides) folder  

  • How to determine which type of cost transfer or fund transfer method (and form) to use 
  • Step-by-step guidance on how to do various transfers, including IRR & Sub-award processes, intercampus recharges/cost transfers 
  • Cheat sheets on which account codes to use at different times.  

 Other Tools & Resources 

Oracle live report is a complete list of all UCOP Chart of Account segments 

Campus Financial Control Resources page provides campus contact list, resources for campus locations on the UCOP Chart of Accounts and Cost Transfers