Consider the new language of 2 CFR 200.308(e) which provides the option of restricting "the transfer of funds among direct-cost categories or programs, functions, and activities for Federal awards in which the Federal share of the project exceeds [$150,000] and the cumulative amount of such transfers exceeds or is expected to exceed 10 percent of the total budget as last approved by the Federal awarding agency." This new language requires a restatement of the policies in Service Manual chapter 522 FW 23 to achieve the same result as the chapter.  See the June 2013 Inspector General's audit of the Coastal Impact Assessment program, recommendation #4 pp. 8 and 42. (75) Refer to the JTF-recommended chapter 522 FW 23, Budget Changes in FA Grants for more information.

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