Tools for UNH Researchers

Cost Transfers

What’s essential?

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).

Subrecipient vs Vendor Agreement

Subrecipient:   A subrecipient holds responsibility for significant programmatic activities under a UNH sponsored program.  When Federal funds are passed to a subrecipient entity, that entity must adhere to all applicable Federal program compliance requirements.  UNH is responsible for monitoring the subrecipient’s performance and compliance.


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