Portland State University (PSU) is committed to ensuring that all costs charged to sponsored awards are allowable, allocable, and reasonable and that all cost transfers are legitimate and conducted in accordance with sponsor terms and conditions, regulations and Oregon University System (OUS) and PSU policies. Costs should be charged to the appropriate sponsored award when first incurred. Any discrepancies identified through review of expenditures during or after the close of each fiscal period, must be corrected using the appropriate University process, as described in the Cost Transfer Policy.
Some cost transfers require additional documentation via the Cost Transfer Documentation Form.
Guide for Completing Cost Transfer Documentation Form.