Physics Finance requires a brief explanation—called a justification—for all requisitions, p-card transactions, travel reports, and RFPs. This demonstrates compliance with federal, sponsor, and MIT financial policies.
A justification must show that the purchase is:
- Allocable: Does it benefit the project/have a valid business purpose?
- Allowable: Can we charge it?
- Reasonable: Does the cost make sense?
Your justification should be a short statement answering: • For research: What is the specific benefit to the project? • For non-research: What is the specific business purpose?
Note: Vague or missing justifications will be returned for additional details.
Some examples to follow: … and some to avoid:
✨ GOOD EXAMPLES
• For equipment: "Equipment needed to cool the oven controller and operate the magnetic sensor"
• For lab supplies (including chemicals): "This LICGC glass-ceramic powder will be used to prepare ceramic composite membrane for the sponsored project"
• For materials: "Syringes needed to administer the testing solution to glass slides"
• For services: "Laundry service needed to maintain the cleanliness of the lab coats in Lab 224"
• For office supplies: "Pencils and a new monitor needed for office 301 to replace broken monitor and restock office supplies"
• For classroom use: "This purchase is a diffusant for a solar cell lab as part of the 3.004 curriculum"
Pro tip: Include "for [verb]" or "to [verb]" to clearly explain how materials or services will be used.
❌ POOR EXAMPLES TO AVOID
• "Lab supplies purchased to conduct research for Ross group"
• "Chemicals"
• "Supplies for 3.091"
• "Monthly Verizon charge"
• [a completely blank justification field]
"But it should be obvious why these materials are being purchased"
Written justifications are required for all institute spending—including Buy2Pay requisitions, RFP reimbursements, and ProCard purchases—especially for sponsored research projects. These records are essential for audits.
To learn more about MIT's purchasing standards, please refer to VPF's Buying and Paying Policies.
Remember: Specificity is key! Explain how materials or services will be used, not just what they are.
Justifications for meetings (421000) on research accounts
Meetings - Food & Beverages (g/l 421000) cannot be charged to federally sponsored projects unless specifically allowed by the award.
When allowed by the sponsor, the justification must clearly show: • that the meeting's primary purpose must be the dissemination of technical information beyond MIT • that the meeting was necessary for successful performance of the award
Group dinners and similar events must be charged to discretionary accounts, not research accounts, as they don't meet these requirements. For more details, see MIT's policy on the Research Administration Services' website.
How to write justifications in Buy2Pay
- Allocable: Does it benefit the project/have a valid business purpose?
- Allowable: Can we charge it?
- Reasonable: Does the cost make sense?
- For research: What is the specific benefit to the project?
- For non-research: What is the specific business purpose?
- For equipment: "Equipment needed to cool the oven controller and operate the magnetic sensor"
- For lab supplies (including chemicals): "This LICGC glass-ceramic powder will be used to prepare ceramic composite membrane for the sponsored project"
- For materials: "Syringes needed to administer the testing solution to glass slides"
- For services: "Laundry service needed to maintain the cleanliness of the lab coats in Lab 224"
- For office supplies: "Pencils and a new monitor needed for office 301 to replace broken monitor and restock office supplies"
- For classroom use: "This purchase is a diffusant for a solar cell lab as part of the 3.004 curriculum"
- "Lab supplies purchased to conduct research for Ross group"
- "Chemicals"
- "Supplies for 3.091"
- "Monthly Verizon charge"
- [a completely blank justification field]
- that the meeting's primary purpose must be the dissemination of technical information beyond MIT
- that the meeting was necessary for successful performance of the award
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