Form A-21

A-21 Payroll Expense Transfer (ET) Authorization for Change

PURPOSE:

Use the A-21 to update funds with proper charges when retroactive changes have been made. These changes can be made to the account code, to the effort function code, or to the percentage or mix of funding. ET's can be prepared in the department/unit or in the Government Cost Compliance Office.

PROCEDURES:

Departmental ET's

	Prepare the turnaround PAF using the correct information and stamp all copies of the PAF with "DEPARTMENTAL ET". Send all copies of the ET with a copy of the PAF to the Government Cost Compliance Office. Route the PAF through normal channels.
	If the ET is a Late Cost Transfer (Grant or Contract expense submitted 90 days or more after the expense was incurred), send the request with the PAF to your area Sponsored Program Office. That office will approve and forward all forms to the appropriate offices.

Government Cost Compliance ET

	Prepare the turnaround PAF using the correct information. Indicate in the comments section "ET NEEDED". Route the PAF through normal channels.
	If the ET is a Late Cost Transfer (Grant or Contract expense submitted 90 days or more after the expense was incurred), send the request with the PAF to your area Sponsored Program Office. That office will approve and forward all forms to the appropriate offices.

If you have any questions on this process, please call the Government Cost Compliance Office.