Cost transfers by recipients, consortium participants or contractors under grants that represent corrections of clerical or bookkeeping errors should be accomplished within 90 days of when the error was discovered. The transfers must be supported by documentation that fully explains how the error occurred and a certification of the correctness of the new charge by a responsible organizational official of the recipient, consortium participant, or contractor. An explanation merely stating that the transfer was made \u201cto correct error\u201d or \u201cto transfer to correct project\u201d is not sufficient. Transfers of costs from one project to another or from one competitive segment to the next solely to cover cost overruns are not allowable. Transfer of costs related to payroll (i.e., earnings, benefits and taxes), referred to as payroll redistributions, are processed via the Distribution Setup component of the HR System in MyPack Portal. Transfer of nonpayroll-related costs (e.g., student aid or graduate student health insurance), referred to as journal vouchers, are processed as Financial (FIN) System transactions.<\/p>\n\n\n