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Allowable activities/allowable costs is a compliance area that auditors frequently report audit findings and questioned costs. This session will discuss the cost principles of Uniform Guidance as it relates to general principles, direct vs. indirect costs and specific cost area that give grantees the most challenges in their efforts to be compliant.
Learning Objectives:
Evaluate the main concepts of the cost principles of Uniform Guidance and those high risk areas that require special attention
Determine how develop policies and procedures (internal controls) over the cost principles to be able to effectively incur costs under federal awards and not fear that they are making missteps that will result in obligations back to the government