Insurance and indemnification (22) – Allowable with restrictions Interest (23) – Allowable with restrictions Interest - substantial relocation Not specifically addressed Labor Relations Costs Not specifically addressed Lobbying (24)-Unallowable Lobbying - executive lobbying costs (24.b.) – Unallowable Losses on other sponsored agreements or contracts Not specifically addressed Maintenance, operations and repairs (25) – Allowable with restrictions (Maintenance, operations, and repairs) Materials and supplies costs (26) – Allowable with restrictions Meetings and conferences (27) – Allowable with restrictions Memberships, subscriptions, and professional activity costs (28) – Allowable as a direct cost for civic, community and social organizations with Federal approval; unallowable for lobbying organizations Organization costs Not specifically addressed Page charges in professional journals (34.b)-Allowable with restrictions (addressed under “Publication and printing costs”) Participant support costs Not specifically addressed Patent costs (29) – Allowable with restrictions Plant and homeland security costs (30) – Allowable with restrictions Pre-award costs (31) – Allowable with restrictions (Pre-award costs) Professional services costs (32) – Allowable with restrictions Proposal costs (33) – Allowable with restrictions Publication and printing costs (34) – Allowable with restrictions Rearrangement and alteration costs (35) – Allowable (ordinary and normal); Allowable with Federal prior approval (special) Reconversion costs (36) – Allowable with restrictions Recruiting costs (1.c(1)) – Allowable with restrictions (addresses costs of advertising only) Relocation costs Not specifically addressed Rental cost of buildings and equipment (37) – Allowable with restrictions Royalties and other costs for use of patents (38) – Allowable with restrictions Scholarships and student aid costs Not specifically addressed Selling and marketing costs (39) – Unallowable with exceptions Specialized service facilities Not specifically addressed Student activity costs Not specifically addressed Taxes (40) – Allowable with restrictions Termination costs applicable to sponsored agreements (41) – Allowable with restrictions Training costs (42) – Allowable for employee development Transportation costs Not specifically addressed Travel costs (43) – Allowable with restrictions Trustees Not specifically addressed
selected) of substantive tests of compliance. These procedures may require some tailoring if specific program income requirements were identified above. Identify Program Income Review the laws, regulations, and the provisions of contract or grant agreements applicable to the program and ascertain if program income was anticipated. If so, ascertain the requirements for determining or assessing the amount of program income (E.g., a scale for determining user fees, prohibition of assessing fees against certain groups of individuals, etc.), and the requirements for recording and using program income. Inquire of management and review accounting records to ascertain if program income was received. Determining or Assessing Program Income – Perform tests to verify that program income was properly determined or calculated in accordance with stated criteria, and that program income was only collected from allowable sources. Recording of Program Income – Perform tests to verify that all program income was properly recorded in the accounting records. Use of Program Income - Perform tests to ascertain if program income was used in accordance with the program requirements, the A-102 Common Rule, and OMB Circular A-110. Audit Implications (adequacy of the system and controls, and the effect on sample size, significant deficiencies / material weaknesses, and management letter comments) Results of Test of Controls: (including material weaknesses, significant deficiencies and management letter items) Assessment of Control Risk: Effect on the Nature, Timing, and Extent of Compliance (Substantive Test) including Sample Size: Results of Compliance (Substantive Tests) Tests: Questioned Costs: Actual __________ Projected __________