Breadcrumb Home Managing Grants and Contracts Cost Transfers Cost Transfers Main navigation Home About Contact Us Effort Reporting Commonly Requested Information Gifts Managing Grants and Contracts Accounting Related Information Advance MFKs and Renewals Charging Relocation to Externally Sponsored Projects Closeout Cost Sharing Cost Transfers Costing Considerations DHHS Salary Cap Direct Charging to Sponsored Accounts EFR-Grant Summary Reports Encumbrances Facilities & Admin Costs (F&A) Funds in Deficit Status Guidelines for Principal Investigator and Departmental Administrator Meal FAQs Memberships and Subscriptions NIH NRSA Grants and Fellowships Obtaining Sponsor Funds Property and Equipment Reporting Research Subject Compensation Procedure Sponsor Specific Information Temporary Dependent Care Temporary Employee Health Benefit Charges – Affordable Care Act Tokens – Purchase Using Research Funds Uniform Guidance Policies and Procedures Subawards Training and Other Resources Cost Transfers A cost transfer occurs when an expense that has been moved from one account to another after the expense was initially recorded in the financial accounting system.Cost Transfer Policies and GuidelinesDHHS Cost Transfer PolicyCost Transfer Documentation GuidanceCost Transfer FAQsCost Transfer Forms