NOTE: Use only one cost transfer worktag per transaction line: the highest relevant category number and either a department reporting or department reporting roll worktag type, not both.

In the rare circumstance that a department already has required uses for both the department reporting and department reporting roll worktags on a a transaction line, the text of the appropriate CTR worktag can be included in the line memo.

Category/Description	90-day rule applies?	CTR form adjustments	CTR worktags (Department Reporting Roll / Department Reporting)
1 – Transposition error Additional documentation not needed (beyond the original transaction); error could be swapped numbers within the account or the wrong selection from a list of accounts; typos. The Cost Transfer AND the Cost Transfer Worktag serve as the justification for the correction.	Yes	How error occurred: “See department reporting worktag” Preventing error: “See department reporting worktag”	DR05845 KED-Category 1 – Transposition Error  D4399 KED-Category 1 – Transposition Error
1 – Intra-award adjustment Moving an expense from one grant account to another under the same Award (e.g. main project account to child account, participant support to main account). Not considered a cost transfer. Correcting one or more Worktags (e.g. Spend Category, Academic Employee, Position Number, Close Date) but the Grant Worktag stays the same. The Cost Transfer AND the Cost Transfer Worktag serve as the justification for the correction. Transferring an expense from an account under a consortium (interrelated) award to an account under a different award under the same consortium. Not considered a cost transfer.	No	How Error Occurred: “See department reporting worktag” Preventing Error: “See department reporting worktag”	DR05847 KED-Category 1 – Intra-Award D4401 KED-Category 1 – Intra-Award
1 – Non-sponsored Transferring an expense from a sponsored (grant) account to a non-sponsored (general operating or local account). Does not require a cost transfer form. Due to Financial Services and PeopleSoft limitations, CTR worktags are not used on these types of transactions.	No	Non-Payroll No CTR form required Payroll Answer Q1 Only, Why Being Moved	N/A
1 – Cost Share Moving an expense from a non-sponsored account (general operating or local) to a cost-share grant account.	No	How Error Occurred: “See department reporting worktag” Preventing Error: “See department reporting worktag”	DR05853 KED-Category 1 – Cost Share  D4408 KED-Category 1 – Cost Share
2 – Department CTR approval Non-Payroll Transfer is within 90 day transfer window AND  <$1,000 and more than 90 days prior to the end of the project Payroll Transfer is less than 91 days after the end of the semester (the close of the month in which the final pay period posted) and ATF report has not been acknowledged Not an error – pay being transferred within semester window	Yes	(Payroll Only) How Error Occurred: “See department reporting worktag” (Payroll Only) Preventing Error: “See department reporting worktag”	DR05851 KED-Category 2 – Department CTR Approval D4405 KED-Category 2 – Department CTR Approval
3 – ORSPA CTR approval Non-Payroll Outside 90 day cost transfer posting window [Exception Approval Required] OR Items above $1,000 threshhold OR Within last 90 days of grant period OR After grant has ended Payroll [Exception Approval Required] Transfer is greater than 90 days after end of semester OR Transfer to/from award where ATF report has already been acknowledged	Yes	Process form as usual	DR05852 KED-Category 3 – ORSPA CTR Approval D4406 KED-Category 3 – ORSPA CTR Approval