If transactions that are distributing these types of costs are done on a timely basis and the department maintains a log or tracking mechanism that documents how it was determined that these charges were allocable to a particular sponsored project, then a cost transfer justification will not be required.    

Justification is required in the following situations: 1) Costs distributed more than three months after the occurrence of the original entry; 2) Costs distributed for which the department has not maintained separate documentation in the form of a log or other tracking mechanism; 3) Costs distributed when the original entry was a sponsored project.