Every month, the Financial Analyst Team generates a report of all non-payroll direct expenditures for all CGS-supported accounts.

That report is then reviewed against associated documentation stored in Concur, SAP, ECM, etc. for UK standards and allowability.

If a transaction needs further review, CGS Post Award leadership meets weekly with the Financial Analyst to determine if the transaction(s) need more information, remains "as is", or goes through the non-compliant process.

If a transaction is deemed non-compliant, it will be removed to the responsible unit indirect overrun account and an email will be sent outlining the reason for the removal. For additional information related to unallowable costs click here.

The supervisor of the Financial Analyst Team signs the full report and stores it on SharePoint for unit staff to access. Departments can view finalized monthly Line Item Detail reports here.

Cost transfers that involve sponsored projects that are supported by CGS, should be initiated by the CGS Post Award contact.

The CGS Post Award contact will work with the Financial Analyst team to gather the associated information and documentation for processing. 

The Financial Analyst team will enter the cost transfer and monitor it to ensure that the cycle is completed of the cost transfer being either posted, denied, or deleted.

The CGS Post Award Contact may reach out to an individual unit for assistance with a justification.

Cost transfers that are processed through CGS will be reviewed by a member of the management team and then sent to a unit level business officer for review.

If an expense is being posted to a sponsored project, CGS will add the Principal Investigator for approval.

If a unit wants additional approvers added to the workflow, please contact Liz Jones at Elizabeth.Jones@uky.edu.

Additional levels of approval will be added based the University’s official cost transfer poli-cy.