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AbstractThis policy establishes requirements for processing transfers of direct costs to or from sponsored accounts. Federal regulations, generally accepted accounting principles, and good management practices require that all costs incurred be appropriate to and for the direct benefit of the project charged, and that accounting records be maintained on a timely and accurate basis. Audit reports routinely question or disallow cost transfers, in particular those that are frequent, tardy, unexplained or inadequately explained.
AffiliationGeorgia Health Sciences University
DescriptionSponsored Accounting Cost Transfer Policy
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