See 2.6 Cost Transfer Policy. Expenses cannot routinely be charged on a sponsored account and then moved to a non-sponsored account. Sponsors may question whether equipment purchased close to the end of project is necessary to complete the project. Generally, equipment should not be purchased 6 months before the project's end. Supplies and services must be charged to projects at actual cost and must have full documentation for quantities purchased and rates charged.
Supplies are to be delivered and used prior to the project's expiration date.
Orders should be canceled for orders that have not been received or cannot be used before the project's expiration. A split distribution document should be used and OSA's Guidelines for Cost Transfers must be followed.