Instructions to Complete & Submit a DCF

All Departmental Corrections & Cost Transfer Justification requests relating to the same invoice (or report key) should be combined in one Departmental Corrections & Cost Transfer Justification Form (DCF/CTJF) (PDF) with each DCF/CTJF page labeled with "page 1 of x", and submitted as a single document.

1. Obtain a copy of your Budget Performance Report (BPR). For help running a BPR, contact fiscal director/manager.
2. Provide the Requestor’s data (Initiator):

• Name of Initiator
• Date requested
• E-mail address of requestor
• Contact phone number of requestor
• Department

     3. Complete the “FROM” area of the Departmental Corrections & Cost Transfer Justification Form (DCF/CTJF) Section I: Sponsored Projects Transaction Information for the transaction being corrected (all fields MUST be completed and can be found on the departments BPR):  

• Account: Provide the natural account number where charge/credit is being moved from
• Project-Task-Award: Provide the Project-Task-Award number from which the charge/credit is being moved
• PA Date: Provide the PA Date
• Exp Item Date: Provide Expenditure Item Date
• Transaction Detail (Vendor + Invoice): Provide vendor name and invoice number (or report key)
• Amount: Provide the amount to be transferred
  Please note that this amount may be a portion of the amount originally charged/credited on the transaction. If the amount is a portion of the original amount, provide an explanation for the re-distribution in the Justification/Description area of this form.
• Schedule F Reporting: For activities conducted outside of the United States use this section to enter the type of Activity (Program Services, Grant Making, Fundraising, Investment) and Region (use the region the activity is taking place in). Additional information can be found here: https://taxdepartment.gwu.edu/schedule-f-reporting

4. Complete the “TO” area of the DCF/CTJF Section I: Sponsored Projects Transaction Information for the transaction being corrected: 

• Account: Provide the natural account number where charge/credit is being transferred
• Project-Task-Award: Provide the Project-Task-Award number where the charge/credit is being transferred
• Task: Provide the Task number where charge/credit is being transferred
• Home Org: Provide expense org number
• Exp Item Date: Provide Expenditure Item Date
• Transaction Detail (Vendor + Invoice): Provide the same vendor name and invoice number (or report key)
• Amount: Provide the amount to be transferred
  Please note that this amount may be a portion of the amount originally charged/credited on the transaction. If the amount is a portion of the original amount, provide an explanation for the re-distribution in the Justification/Description area of this form.
• Schedule F Reporting: For activities conducted outside of the United States use this section to enter the type of Activity (Program Services, Grant Making, Fundraising, Investment) and Region (use the region the activity is taking place in). Additional information can be found here: https://taxdepartment.gwu.edu/schedule-f-reporting

5. Complete the Sponsored Projects Cost Transfer Justification Form (CTJF) on page 2, as required by OSP and GCAS.  Complete all relevant fields and obtain all required signatures. The DCF/CTJF can be found on the Sponsored Projects website, under Award Management.
6. Provide the Approver’s signature and date of approval. Initiator and approvers cannot be the same person.
7. Page 3 is included if extra lines are needed to complete Section I: Sponsored Projects Transaction Information.

Submitting the Form

All DCF/CTJFs should be submitted using the online submission form.  Choose your POD or Dept. Personnel on the form. (Failing to select this will leave the ticket unassigned and may delay the processing time.)

Helpful Tips

1. DCF/CTJFs can only be submitted for grants-related transactions processed by University Payables. On the BPR, Payables activity is identified in the Category/Source as 'Purchase Invoices'.
2. The DCF/CTJF with a legible copy of the BPR or APPR must be submitted to University Payables via the online submission process.
3. It is the responsibility of the individual that is creating the DCF/CTJF to ensure the following:

• All data elements on the DCF/CTJF are entered and must be accurate and eligible for posting.
• The combination of the organization to be charged or relieved, the expense account code, the award number, the expense effective date and the current GL/GM date must all be accurate and eligible for posting. If not, the DCF/CTJF will be returned to the DCF/CTJF originator for corrective action. University Payables will not hold the DCF/CTJF in a pending status awaiting responses for requisite corrective action to be taken.

4. All DCF/CTJFs must be approved with a legible signature of the approver with his/her printed name underneath the signature. To minimize the risk of an issue with the signature, Payables recommends using a digital signature.
5. No one individual can act in both the role of the preparer and the approver for a DCF/CTJF submission.
6. No one individual can approve a DCF/CTJF to adjust activity for his/her own iBuy+ expense report.
7. Only one DCF/CTJF may be submitted per each submission unless the DCF/CTJFs are adjusting the identical invoice transaction.
8. DCF/CTJFs may not be submitted in the Adobe portfolio format.
9. DCF/CTJF adjustments will not be processed for transactions that cross the university's fiscal year.
10. Adjustments submitted more than 60 days after the original posting date must include Section III with the appropriate signatures. The Section III must detail why a more timely submission did not occur and what actions are being taken to avoid these instances in the future.

To avoid a delay in processing a DCF/CTJF or minimize the risk of a DCF/CTJF being rejected, you are encouraged to read and become familiar with the Financial Transactions Adjustment Policy.

All requirements must be met before University Payables can process the request.