Over 90-Day Cost Transfer
Justification Memo
1. Why was this expense originally charged to the chart string from which it is now being transferred? Or, why was this
expense incurred (if not yet posted)?
2. Why should this charge be transferred/posted to the proposed receiving chart string? (For transfers, a correlation
must be drawn between the initial charge and the chart string to which it is being transferred.)
3. Why is this cost transfer/posting being requested more than 90 calendar days after the date of transaction on a
budget statement/original occurrence?
4. What action is needed to eliminate the future need for cost transfers/postings of this type? Is this action being
taken?
5. Salary transferred to sponsored projects must be supported by timely certified effort reports. For the salary
charged to sponsored projects, have you certified effort for the quarter in which the transfer/charge occurs?
□ Yes □ No If yes, attach the certified effort report.
Name of Preparer (type or print)
Signature of Preparer / Date
Signature of Supervisor or Principal Investigator / Date
Signature of Dean’s Office, Vice President, or Designee / Date
(not needed if submitted with an online payroll journal in myHR)
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Over 90-Day Cost Transfer
Policy & Instructions
90 Day Policy
Under university policy, all expenditures and other costs should be posted within 90 days of their occurrence; in
addition, all cost transfers, including salary, should be completed within 90 days of their original transaction
date. When a transaction falls outside of this 90-day window, a justification is required. This justification is
subject to review and approval by central accounting staff before the transaction is accepted for posting.
Measurement Dates
• For an original transaction, the date of occurrence is the date that a good is received or a service is provided.
• For a cost transfer, the beginning measuring date for the 90-day window is the original date of the transaction
on a budget statement.
• For all transactions, posting can occur only if the measurement date is within one year of the current date
(postings can cross fiscal years). However, only in unusual cases and with additional justification can
transactions more than one year old be posted or corrected.
90 Day Rule Justification Memo Instructions
NUFinancials Transactions: The Justification Memo is integrated into electronic correction journals and internal sales
journals in NUPortal. Workflow approvals are applied to non-sponsored 90-day memos via the portal; PI signatures
myHR Payroll Transactions: The above Justification Memo must be completed and uploaded as an attachment to the
payroll journal in myHR. When submitting a payroll journal online, the Dean’s Office Signature is not required.
For myHR salary transactions and other transfers not processed in NUPortal:
1. Complete the Justification Memo for each over 90-day transaction.
2. Answer each question and attach supporting documents if needed.
3. Receive the PI signature for cost transfers on sponsored accounts.
4. Submit the Justification Memo with one of the following:
Non-payroll transactions -- a completed and approved Direct Payment Request form
Payroll transactions submitted online in myHR -- attach electronically to the online payroll journal entry
Payroll transactions not eligible for online submission in myHR – a paper Payroll Journal Entry form
Travel policy exceptions -- a completed Expense Policy Exception Request
5. Submit all forms and documentation as follows:
Type of Transaction
Send To
Address
Non-payroll transaction that
affects a sponsored account,
including reimbursement
The applicable Grant and Contract
Financial Administrator (GCFA); to find
the GCFA, click here or call 1-3385.
633 Clark Street, Evanston or
750 N Lake Shore Drive,
7th Floor, Chicago
Non-sponsored reimbursement
Accounts Payable
2020 Ridge, Evanston
Payroll Transaction
Save completed/signed Memo and any attachments electronically.
Submit online in myHR with the payroll journal entry. *
* Administrators must have training and security access to submit payroll journals online; contact myHR Help for more
information. For payroll transactions that are not eligible for online submission, send to the GCFA or Accounts Payable
as indicated above after collecting all signatures (Preparer, Supervisor/PI, and Dean’s Office).
Contact Information
ASRSP: 1-3385 / Accounting Services: 1-5337 / HR Operations & Payroll: 1-7362 / myHR Help: 7-4800
January 2019
