How should we handle the backstop codes for PIs who do not have enough funds to cover idle effort?

The department will need to cover the idle effort but will NOT serve as the general backstop code for the project as a whole. Once the backstop code is charged for the idle effort, transfers can be completed to re-allocate or transfer funds from other sources.  The G/Ls that will reflect the charges are 808000 (Cost Share: Salary) and 808001 (Cost Share: F/B).