Rensselaer expects that costs be charged to the appropriate award when first incurred, but acknowledges that there are circumstances where it may be necessary to transfer expenditures to another award subsequent to the initial recording of the charge. These procedures have been established in accordance with the Office of Management and Budget Uniform Guidance Part 200: Uniform Administrative Requirements, Cost Principals, and Audit Requirements (OMB UG Part 200), which provides guidance for determining the costs applicable to sponsored agreements. OMB UG Part 200 requires the recipient institution to ensure that costs charged are allowable.