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- When the same person serves as the Principal Investigator under two more federal awards, the ostensibly discrete projects supported by those awards may actually comprise a single program of related projects. In some cases, even awards with different PIs may support projects that comprise such a program.
- The concept of related projects differs from the concept of common costs. Common costs are costs that are incurred for the benefit of two or more projects and allocated between those projects on some reasonable basis.
- Cost transfers between projects that comprise a program of related projects may be made if the following conditions are met:
- The transfer is made within 3 months following the month in which the cost was originally recorded in the Financial Accounting System, and
- The PI is able to determine and justify the allocation of the costs to each related project.
D. Cost Transfers to Distribute Departmental Clearing Fund Expenses
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