May a CS shift funds between direct cost items?
When necessary to cover unforeseen circumstances, a CS may make adjustments between the “Direct Costs” items identified in Attachment C of up to 20 percent of the “Total Direct Costs” approved or $50,000, whichever is less, without any further approval provided, however, that the Cooperating Sponsor may not make any adjustment to the dollar amounts provided by the CCC for items designated “Activities” or “Internal Transportation, Storage and Handling (ITSH),” if any. Any adjustments beyond these limits must be specifically approved by the General Sales Manager through the amendment process. This applies to all costs, even those not used in the original budget.
