FIS Users with Contracts and Grants access must have a thorough understanding of the conditions, criteria, responsibility, and documentation related to processing non-payroll cost transfers and budgetary adjustments for Contracts and Grants.
Users who manage financials for Contacts and Grants should review the materials below to:
- Understand the University of California policy and the Federal administrative standards for making expenditure adjustments to contracts and grants.
- Understand the responsibilities and accountabilities for processing expenditures and budgetary journal adjustments for contracts & grants.
- Understand the basis for journal entry of transfer of expense (XECG) and budgetary adjustments (XDCG) for contracts & grants.
Our team at emf-help@ucsc.edu is available to address any questions you may have.
Required Reading for FIS Banner Access
FIS Access Prerequisites for Contracts & Grants
Please ensure the following are completed before beginning your review:
- Prior completion of FIS TOE/JV Training (for XECG transfer of expense access)
- Prior completion of FIS TOF Training (for XDCG transfer of funds access)
- Basic knowledge of accounting adjustments using paper Transfer of Expenses or Transfer of Funds forms
- Approved Access Request form requesting XECG or XDCG rule codes
Technical and Policy Requirements for C&G transactions
EMF Department Guidance
Visit the Financial Affairs / EMF Department Website to review:
FIS User Manual
Visit the FIS User Manual - Appendix B for:
- Providing specific campus guidance related to XECG transfers
- Identifying restricted funds that must use XTOE (instead of XECG) and outlining requirements for timely transfers per UCOP BFB-A-47 and federal NIH policy
Transaction Procedures
Document Text for C&G XECG Cost Transfers must be explicit and include:
- What is being transferred
- Timing of the transfer relative to the original invoice transaction date
- Location where the backup documentation is maintained
- Who authorized the transfer
Transfers > 120 Days
- If a transfer exceeds 120 days from the original invoice transaction date, you must provide a clear, written explanation justifying the delay.
C&G XDCG Budget Adjustments Compliance
- Transfers must comply with specific award restrictions, including any required prior approvals.
- Process: You must notify the EMF Office when processing budget adjustments in Banner.
- Action Item: Provide the Journal Voucher (JV) Number to the EMF Office via email as soon as transfers are completed.
Additional Policy Resources
For broader context on grant administration (subjects extending beyond this specific training), please refer to:
- UCOP Research Grants Program Office (RGPO): Includes the Grant Administration Manual for All Programs. View RGPO Website
- UC Research Policy Analysis and Coordination (RPAC): Includes the UC Accounting Manual. View RPAC Website
For questions regarding these materials, please contact emf-help@ucsc.edu 