Accounting Office

General Accounting
General Accounting

Non-Payroll Cost Transfers

Non-Payroll Cost Transfers allow departments to correct or reallocate non-salary expenses charged to an incorrect Chart of Accounts (COA). All transfers must be timely, well supported, and completed in accordance with UCR Policy 200-50.

When to Use the Non-Payroll Cost Transfer (NCT) Tool

The NCT Tool is the primary and preferred method for correcting non-payroll expenses. Use the tool when:

  • The expense is a non-salary transaction posted in Oracle Financials
  • The correction is within 120 days of the original transaction date
  • Expenditure type and Budget Category remain unchanged
  • Supporting documentation is available (invoice, receipt, backup, etc.)
  • The transaction is not a payroll correction, revenue entry, balance sheet item, or Banner/SFA transaction
  • The tool allows the type of correction needed

Standard NCTs post automatically after nightly processing. High-risk NCTs (over 120 days or crossing fiscal years) require additional approvals.

See the Non-Payroll Cost Transfer Guide 

When to Use the Manual Forms

Manual forms are used only when the NCT Tool cannot process the correction. They are required for unusual accounting entries, reclassifications created outside standard AP/PO processes, or other transactions not supported by the tool.

Available Manual Forms

Manual NCT Submission Checklist

Use this checklist to avoid delays when submitting a manual Non-Payroll Cost Transfer:

1. Files & Signatures

  • Submit both a signed PDF and Excel version of the manual NCT form.
  • Get all required signatures: Preparer, PI, and CFAO (CFAO required for transfers over 120 days).
  • Include complete, clear justification on the form.

2. Supporting Documentation

  • Attach copies of related invoices for use tax corrections.
  • Include a Looker query or FTDR to support the transaction (required).
  • Make sure all attachments are organized, legible, and easy to review.

3. COAs, Thresholds & Follow-up

  • Review all COAs to ensure chart strings are accurate.
  • Bundle requests when possible by including up to 10 lines per NCT instead of multiple forms.
  • Remember: Accounting processes journals of $5+ (non-C&G) and $1+ (C&G).
  • Manual forms cannot be used to bypass NCT Tool requirements.
  • Monitor your Universal Request/support ticket for follow-up questions from Accounting.

High-Risk Cost Transfers

High-risk cost transfers require additional scrutiny because they present audit exposure and indicate inadequate financial oversight.

A cost transfer is high-risk when it:

  • Is submitted more than 120 days after the original posting
  • Crosses fiscal years
  • Involves expired C&G projects or federal/federal flow-through funding
  • Requires changing the Expenditure Item Date
  • Contains insufficient documentation or unclear justification

High-risk transfers require approval from the Org/College CFAO.

Required Justification Elements (must address all 4):

  1. How the error occurred: Describe the administrative, system, or process issue that caused the incorrect charge.
  2. Why the receiving fund is appropriate: Explain why the cost belongs on the new chartstring (allocability).
  3. Why the correction is late: Identify the root cause of the delay. Note: “Staffing shortages” or “Impact23 transition” are not acceptable justifications.
  4. Preventive measures: Describe the steps you are taking to prevent the error from happening again.

Best Practices to Avoid High-Risk Transfers

  • Reconcile ledgers monthly and on time
  • Update expired C&G COA segments in UCPath/Oracle promptly
  • Clear Suspense Fund 69993 before year end
  • Review and update Position Funding regularly