This report allows department users to monitor potentially unallowable expenditures on externally funded awards.
The sensitive expenditure report (SER) is created for financial research administration, including DRAs, PIs, grant accountants, fiscal managers and more.
This report will list all potentially unallowable (sensitive) expenditures on sponsored research projects (funds 12, 30, 31, 32, 33, 70).
The report should be run at least quarterly by the departmental research administration to monitor expenses on a regular basis.
Located in CU-Data, this m-Fin report can be located by searching for “sensitive expenditure report” or located in the project reports folder.
Proper award administration requires unallowable expenses to be moved off sponsored projects in a timely manner. Federal Uniform Guidance requires expenses to be reasonable, allocable, allowable and consistent on sponsored projects. If cost transfers occur over 90 days of the original transaction they are considered late and bring into question our internal controls.