Costs for such an audit should be charged proportionately to all programs being audited . No indirect costs are permitted. This would also be the case for any requested administrative costs. No capital investments or improvements unless specifically allowed. Miscellaneous information Personnel costs .
Personnel frequently are the largest expenditure.
Costs must tie to personnel used to implement the project. Be aware of overtime costs and bargaining unit contracts. Time and attendance records must be maintained. Describe your method of calculating fringe benefits. An 8-hour day may include preparation, evaluation, and travel time in addition to the time required for actual performance of services.