Description:  Equipment expenses posted within the last 90 days or after the Total Period end date.


  1. As all purchases must benefit and Award, it can be difficult to prove the benefit of equipment when it is purchased at the end of, or after the Total Period end date. 
  2. Sponsor approval is typically required for equipment purchases so the PI needs to ensure appropriate approvals are obtained.  
  3. End of Award expenditures can be seen as being for Budgetary Convenience (e.g., spending down a balance of funds).  Equipment can be seen as for the purchase of items needed but not necessarily for the benefit of the Award.
  4. Equipment can be high value expenditures; the ownership and disposition rules are complex.


  1. Expenses using Object Code 06;
  2. posting date either within the last 90 days of the Total Period End date or after the Total Period End date.
  3. Expenses posted after the end date of the Award are subject to additional scruntiny as it may be an indication that the equipment was not even received before the Total Period End Date.
  4. Expenses posted after the end date should be reviewed to ensure that the expense was included on an invoice or financial report to the sponsor


Does not include expenses using Object Code 06 on Fabrication budgets. 

Does not include purchases within last 90 days of Budget Period End date.  While such transactions may be questioned in a review, they can typically be supported by proof that the item is providing support to the Total Award and not to a single Budget Period.


End of Award Equipment purchases are easily identifiable and likely to be reviewed in an external review.  All purchases should be reviewed to ensure:

  1. Sponsor approval, if required by the terms of the Award, has been obtained by:
    • Itemization of the equipment in the proposal and proposal budget; or
    • Written approval from the sponsor’s authorized official.
  2. Supporting written documentation to explain why the purchase was completed so late in the Award.
  3. Supporting written documentation explaining how the equipment benefits the Award given its purchase so late in the Award.

If these three items cannot be provided then a determination should be made if the expense should be charge to an alternative funding source.