Office of Research Administration

Cost Sharing |  Cost Transfers |  Budget Revisions |  Fiscal Services Toolkit  |  Financial Reporting

Fiscal Services Toolkit

Below you will find a list of useful tools that pertain to Fiscal Services.

• Account Reconciliation
• Allowable Cost Flowchart
• Budget Reallocation Form
• Budget Revision Guidance, when to process a budget revision
• Budget Revision, Why a budget is revised
• Cost Transfer Guidance for Sponsored Projects
• Cost Transfer Request Form for Sponsored Projects
  • Cost Transfer Instructions for CA Form
  • Cost Transfer Instructions for LDA Form
  • Cost Transfer Justification Reasons
• GL Reader Instructions
• How to access GL Inquiry
• PeopleSoft Commonly Used Project Account Codes
• Reconciliation Check List
• Roll-Up of GL projects

University of Maine Administrative Practice Letters:

• Section VIII-L: Closeout Procedures
• Section VIII-A: Cost Sharing
• Section VIII-K: Cost Transfers
• Section VIII-C: Direct Charging of Expenses
• Section VIII-E: Effort Certification
• Section VIII-J: Financial Reporting
• Section VIII-M: Participant Support
• Section VIII-G: Program Income
• Section VIII-I: Revision of Budget and Program Plans

 Uniform Guidance:

• 2 CFR 200.405 – Allocable costs
• 2 CFR 200.306 – Cost sharing or matching
• 2 CFR 200.403 – Factors affecting allowability of costs
• 2 CFR 200.327 Financial Reporting
• 2 CFR 200.75 – Participant Support Costs
• 2 CFR 200.307 Program Income
• 2 CFR 200.404 – Reasonable costs
• 2 CFR 215.11 Subpart B – Pre-Award Requirements