AUDIT RESOLUTION
The original requirements relating to
the
development of 
state-wide/local cost allocation plans goes back to the late 1960’s.
Prior to the issuance of these requirements, a process did not exist that would allow these governmental units to identify, document and claim central service costs.
Federal agencies frequently disallow costs associated with awards that they have made. These may be the result of either reviews (program or cost related) made by the funding office or by the OMB Circular A-133 auditor.
Assistance
The CS team can help governmental units or other entities with the resolution of audit or cost allocation plan/indirect cost rate issues related to Federal awards. This can range from an assessment of the Federal position, to the analysis of the issue and related Federal requirements, to the identification of additional documentation to support the original claim.
Experience
A significant number of disallowances relate to a specific requirement of the cost principles or inadequate documentation of the initial claim.
The CS team has extensive experience in analyzing and reviewing Federal audit and/or other cost disallowances in light of the cost principles.
Formal appeals
Many times a resolution can not be reached by the involved parties. In these situations, most Federal agencies have established an appeals process. This process may either be relatively informal or a very formal, structured process. In either case, the issue may be pursued in the courts.
The CS team can provide advice and assistance during this entire process. They can assess the relative merits of the various positions in light of the cost principles and recommend alternative approaches.
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