Financial (and other) conflicts of interest can arise naturally from an individual’s engagement with the world beyond campus, and the existence of a conflict does not imply wrongdoing on anyone’s part. When conflicts of interest arise, they must be recognized and eliminated or managed appropriately.
Principal investigators are responsible for ensuring that all effort commitments for their sponsored programs are: regularly reviewed to reflect actual work performed; consistent with proposed effort; and, ultimately, certified.
A transferred cost must comply with all UNH policies and sponsor terms and conditions, including rules for allowability, reasonableness, allocability, and consistency.
Cost transfers, when necessary, must be timely; late cost transfers (more than 90 days after the end of the month in which the transaction occurred) must meet additional documentation criteria and be approved by Sponsored Programs Administration (SPA).