Cost Transfers (CTs) are considered high risk, as they can be an indication of weak Internal Controls. To mitigate UW’s risk, a spreadsheet of select CTs is received by PAFC and distributed to each Dean's Office for their review and distribution to the departments.

The transactions identified are those that we anticipate could be questioned in the event of an audit or other sponsor review. 

Campus is encouraged to review the data and graphs to identify trends, gaps in internal controls, training opportunities, and any other areas of concern. Individual transaction data is provided to assist in this review.


Watch an eLearning on How to Read the Cost Transfer Analytics Report (approx. 15 minutes; works best in the Chrome browser).


Data Analytics Report Filters & Indicators

While all Cost Transfers (CTs) are considered to be of some risk, the CT Data Analytics report filters the Cost Transfer transactions to identify those that may be particularly high risk. A list of the specific filters and calculations is described below.

Filters Applied

Where the expense is being moved onto a federal sponsored Award. Federal regulations typically are more restrictive and are subject to more scrutiny than other sponsors. The originating budget (Orig or where the expense is being moved from) line of the transaction is only included in the report if the Orig line is also a federal sponsored Award.

Where the Budget Number is different on the Orig (from budget) and the To (budget the expense is moved onto). A change in Budget Number means that the expense is being moved from one funding source to another, and raises the concern that the expense must meet all Four Cost Principles for the Award that the expense is being moved onto.

Where the value of the expense being moved is greater than or equal to $100.

Where the expense is NOT being moved between a Parent and Sub Budget or between Sub Budgets with the same Parent.

Indicators Applied

The following indicator was added to the report to highlight those high risk transactions. All calculations use the Total Period Start/End date of the Award, rather than the Budget Period Start/End date, as the risk factor is higher.

CTs completed more than 120 days from when the expense was originally posted. Calculation: Count of days from Original Posting to Date of Cost Transfer posting. The first pivot table lists the To (budget the expense was moved onto) side of the transaction. The second pivot table shows CTs where the expense has been moved 120+ days from (originating) a Federal Award onto another Award. 

Cost Transfer Report (Spreadsheet) Information

Click on an icon below:


Data Tab                                                       Report Columns


Volume Tab                                                       120+ Tab