Purchases of specialized equipment are normally allowable with advance approval from the sponsoring agency. Purchases of general office equipment and furnishings, such as desks, chairs, tables, etc., will generally not be approved by a federal agency. Whenever practical, equipment already in possession of the University will be utilized to meet project needs. Project funds are normally used to pay for only authorized equipment acquired sufficiently in advance of the ending date of the project period to be effectively used on the project. Purchases of equipment not meeting the effective utilization test, particularly if there is not a follow-up or continuation award, are usually questioned by auditors and generally result in a cost disallowance or exception.