# Cost Transfer Process ## expand\_more Submit the PDF Cost Transfer Form and supporting documentation as an email attachment to your authorized approver(s). The Cost Transfer Form must be used to obtain approval of journal entries subject to the [Cost Transfer Policy](/cost-transfer-policy). All documentation should be in a single PDF Cost Transfer packet that can stand alone. [Cost Transfer Request Form](/file_url/430) [Cost Transfer Approvers](#Approvers) ## Cost Transfer Instructions: ### Under 90 Day Cost Transfer Process: - Step 1: The department prepares the draft journal entry (or A/P adjustment for equipment purchases). Use the appropriate journal entry type depending on your school's practice and the type of cost that is being moved. - Step 2: The department completes the Cost Transfer Form and attaches supporting documentation to justify the cost being moved. - Step 3: The department submits the completed PDF form (including all supporting documentation) through email to the authorized approver (the "approver") (see list of [cost transfer approvers](#Approvers)). - **Please note: I**nboxes are monitored during normal business hours. Under 90 day CT requests received after this time on day 90 will not be reviewed as under 90 day cost transfers and must be resubmitted as over 90 day cost transfers. - Step 4: The approver reviews the Cost Transfer Form and supporting documentation and contacts the department if more information is needed. If the cost transfer is approved, the approver signs the form and returns the signed form to the department. - Step 5: Once the department receives the signed Cost Transfer Form, the journal entry should be posted on a timely basis. It is recommended to post approved CT journals within 5 business days. Change the effective date on the pending adjustment to the approved date when posting. The department is responsible for maintaining all documentation. Best practice is to upload the signed CT PDF package to the segment document repository in GMAS. ### Over 90 Day Cost Transfer Process: - Step 1: The department prepares the draft journal entry (or A/P adjustment for equipment purchases). Use the appropriate journal entry type depending on your school's practice and the type of cost that is being moved. - Step 2: The department completes the Cost Transfer Form and attaches supporting documentation to justify the cost being moved and over-90 day exception. - Step 3: The department submits the completed PDF form (and all supporting documentation) through email to the school-level authorized approver or OSP approver. - Step 4: The school-level approver reviews the Cost Transfer Form and supporting documentation and contacts the department if more information is needed. The department is responsible for maintaining all documentation. - Step 5: After the school-level approver signs the Cost Transfer Form, the school-level approver emails the form including attachments to the [OSP Cost Transfer inbox](mailto:osp_cost_transfer@harvard.edu). - Step 6: The OSP Approver reviews the cost transfer. If the cost transfer is approved, the OSP Approver will sign the Cost Transfer Form and will email the form to the school-level approver and department if they were included in the submission email to OSP. - Step 7: Once department receives the signed Cost Transfer Form, the journal entry may be posted. Change the effective date on the pending adjustment to the approved date when posting. The department is responsible for maintaining all documentation. Best practice is to upload the signed CT PDF package to the segment document repository in GMAS. ### Cost Transfer Approvers SortTable 1: Cost Transfer ApproversTubUnder 90 DaysOver 90 Days School-Level ApproverOver 90 Days OSP ApproverHMS [Sheila Doyle](mailto:sheila_doyle@hms.harvard.edu), [Phillipe Melo](mailto:Phillipe_Melo@hms.harvard.edu) submit requests to: [HMS\_Research-Finance@hms.harvard.edu](mailto:HMS_Research-Finance@hms.harvard.edu) [Sheila Doyle](mailto:sheila_doyle@hms.harvard.edu), [Phillipe Melo](mailto:Phillipe_Melo@hms.harvard.edu) submit requests to: [HMS\_Research-Finance@hms.harvard.edu](mailto:HMS_Research-Finance@hms.harvard.edu) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) SPH Ariadne Labs: [Liz Wilson](mailto:elwilson@hsph.harvard.edu) CBAR: [Jacqueline Blake](mailto:blake@sdac.harvard.edu) Center for Health Decision Sciences: [Heather Dunbar,](mailto:hdunbar@hsph.harvard.edu) [Jamie Fu](mailto:jafu@hsph.harvard.edu) Biostats: [Sherley Brice](mailto:sbrice@hsph.harvard.edu) Epidemiology: [Tricia Hopkins](mailto:phopkins@hsph.harvard.edu) Global Health and Population: [David Mattke](mailto:dmattke@hsph.harvard.edu), HPM: [Jamie Fu](mailto:jafu@hsph.harvard.edu) EH: [Frederic Janney](mailto:fjanney@hsph.harvard.edu) IID: [Ryan Greene](mailto:rgreene@hsph.harvard.edu) Nutrition: [Marsha Scott](mailto:mscott@hsph.harvard.edu) SBS: [Robin Blum Flaig](mailto:rblum@hsph.harvard.edu) All other centers without a designated authorized approver: [Judy Lo](mailto:jlo@hsph.harvard.edu) (primary), [Cat Diaz](mailto:cdiaz@hsph.harvard.edu) (secondary), [Kay Sullivan](mailto:ksulliva@hsph.harvard.edu) (secondary) [Judy Lo](mailto:jlo@hsph.harvard.edu) (primary), [Cat Diaz](mailto:cdiaz@hsph.harvard.edu) (secondary), [Kay Sullivan](mailto:ksulliva@hsph.harvard.edu) (secondary) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) FAS [Jackie Uchendu](mailto:juchendu@fas.harvard.edu) or [Nuala McGowan](mailto:nmcgowan@fas.harvard.edu) [Nuala McGowan](mailto:nmcgowan@fas.harvard.edu) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) SEAS [Pamela Baker-Webber](mailto:bakerwebber@fas.harvard.edu) [Pamela Baker-Webber](mailto:bakerwebber@fas.harvard.edu), [Nuala McGowan](mailto:nmcgowan@fas.harvard.edu) (secondary) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) Wyss [Van Ferrell](mailto:van.luong@wyss.harvard.edu), [Keleigh Quinn](mailto:Keleigh.Quinn@wyss.harvard.edu) [Van Ferrell](mailto:van.luong@wyss.harvard.edu), [Keleigh Quinn](mailto:Keleigh.Quinn@wyss.harvard.edu) (secondary) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) GSE [Tiffany Cott](mailto:tiffany_cott@gse.harvard.edu) [Jane Eaton](mailto:jane_eaton@gse.harvard.edu) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) HKS [Sarah Svenson](mailto:sarah_svenson@hks.harvard.edu), [Liz Brady](mailto:elizabeth_brady@hks.harvard.edu) [Carrie Kachoria](mailto:Carrie_Kachoria@hks.harvard.edu) (primary), [Sarah Svenson](mailto:sarah_svenson@hks.harvard.edu) (secondary) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) All other University Area Tubs [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu) [OSP Cost Transfer](mailto:osp_cost_transfer@harvard.edu)