Re-budgeting within awarded budget line items is usually possible, however, the sponsoring agencies have different restrictions on deviations from the approved budget. It is important to know the terms and conditions of your award. For some, you need sponsor approval only when you rebudget more than 25% of the total project budget; for others you need approval when you rebudget 10% of a budget category. You can consult your OSP officer if you do not know the conditions of your award. When re-budgeting requires approval by the sponsoring agencies, a formal written request with accompanying justification and a completed IPAS Form must be made and processed through OSP. Many awards allow some changes to occur at the discretion of the PI (under expanded authorities). In these cases, the re-budgeting section of the IPAS Form must be completed and sent to the assigned RFS staff if rebudgeting more than 25% of a budget category. (IPAS Form is not required if re-budgeting less than 25% of a single budget category). Also, it is important to remember that when re-budgeting you should not transfer budget from non-Indirect cost-bearing to Indirect cost bearing budget categories. Doing so results in added IDC that the sponsoring agency typically will not cover leaving the university or department responsible for these additional costs. Also, if you transfer budget from IDC-bearing to non-IDC bearing budget categories, you will lose the extra IDC (you cannot use it somewhere else in your budget).