The PI/PD should make every effort to ensure that his/her award accounts are charged promptly and accurately for allowable expenses, so as to avoid having to request a transfer of expenses after the fact from one account to another. If mistakes occur, they must be remedied promptly by the PI/PD and his/her BSC.

Auditors may disallow cost transfers initiated more than 90 days after the original transaction, cost transfers within 90 days of the end of the award, and cost transfers to remove a bottom line deficit for one sponsored award that charges another sponsored award. If such costs are disallowed, the PI/PD is responsible for covering the expenses from a non-sponsored-program fund.