Cost Transfer Policy Ensure that funds are properly managed Indicators of inadequate fiscal monitoring  Frequent cost transfers  Late cost transfers  Inadequately documented or justified cost transfers Examples of improper/unallowable cost transfers  Utilizing unexpended funds  Moving overrun on one project to another project  Moving unallowable costs on one project to another project  Circumventing award restrictions  Reimbursing a temporary loan of funds from another project 13
{}