Crosswalk
of Changed References to OMB Cost Principles in Part 3 of the 2004 Compliance
Supplement
(effective June 9, 2004) |
| Cost
Principles Circular |
Page
Number/Citation |
Original
Reference |
Revised
Reference |
| A-87 |
3-B-6;
1.b, Allowable Costs - State Local/Wide Central Service Costs - Compliance
Requirements - Selected Items of Cost |
Sections
1 through 42 of A-87, Attachment B, provide the principles to be applied
in establishing the allowability or unallowability of certain items of cost |
Sections 1 through 43 of A-87, Attachment B, provide the
principles to be applied in establishing the allowability or unallowability
of certain items of cost |
| A-87 |
3-B-8;
1.g(3), Allowable Costs - State/Local-Wide Central Service Costs - Compliance
Requirements - Billed Central Service Costs (Section II Costs) |
Whenever
funds are transferred from a self-insurance reserve to other accounts (e.g.,
general fund), refunds shall be made to the Federal Government for its share
of funds transferred, including earned or imputed interest from the date
of transfer (A-87, Attachment B, paragraph 25) |
Whenever funds are transferred from a self-insurance reserve to other accounts
(e.g., general fund), refunds shall be made to the Federal Government for
its share of funds transferred, including earned or imputed interest from
the date of transfer (A-87, Attachment B, paragraph 22) |
| A-87 |
3-B-17;
4.c(2)(a)(iii)(A), Allowable Costs - Suggested Compliance Audit Procedures
- State/Local Department or Agency Costs - Direct and Indirect - Special
Audit Procedures for State/Local Department or agency ICRPs - Testing of
the ICRP - Other Procedures |
Refer
to A-87, Attachment B, paragraph 11.h for additional information on support
of salaries and wages |
Refer to A-87, Attachment B, paragraph 8.h for additional
information on support of salaries and wages |
| A-21
|
3-B-27;
4.a(10), Allowable Costs - Direct Costs - Suggested Compliance Audit Procedures
|
…and
provided that the charges for work performed directly on sponsored awards
have been determined in accordance with and supported by the provisions
of A-21, section J.8 |
…and
provided that the charges for work performed directly on sponsored awards
have been determined in accordance with and supported by the provisions
of A-21, section J.10 |
| A-21
|
3-B-32-33;
4.c(2)(e)(i), (ii) (iii), (iv), Allowable Costs - Indirect Costs - Suggested
Compliance Audit Procedures |
(A-21,
section J.12) |
(A-21,
section J.14) |
| A-21 |
3-B-33;
4.c(2)(e)(vi), Allowable Costs - Indirect Costs - Suggested Compliance Audit
Procedures |
Gains and losses on the sale, retirement, or other disposition of depreciable
property have been appropriately accounted and comply with A-21, section
J.33. |
Gains
and losses on the sale, retirement, or other disposition of depreciable
property have been appropriately accounted and comply with A-21,
section J.21. |
| A-21 |
3-B-33;
4.c.(2)(f) (i), Allowable Costs - Indirect Costs - Suggested Compliance
Audit Procedures |
Test the interest cost pool to determine if computations for interest comply
with the provisions of A-21, section J.22. |
Test
the interest cost pool to determine if computations for interest comply
with the provisions of A-21, section J.26. |
| A-21
|
3-B-33;
4.c.(2)(g)(ii), Allowable Costs - Indirect Costs - Suggested Compliance
Audit Procedures |
Test
the operations and maintenance cost pool to determine if rental costs comply
with the provision of A-21, section J.38. |
Test
the operations and maintenance cost pool to determine if rental costs comply
with the provision of A-21, section J.43. |
| A-21 |
3-B-38;
4.f, Allowable Costs - Special Requirements - Cost Accounting Standards
and Disclosure Statements - Suggested Compliance Audit Procedures |
Sample these costs [capital expenditures for general and special-purpose
equipment] when they have been charged direct to Federal awards to determine
consistent treatment for non-Federal awards, instructional activity, or
other institutional activity (A-21, section J.16). |
Sample
these costs when they have been charged direct to Federal awards to determine
consistent treatment for non-Federal awards, instructional activity, or
other institutional activity (A-21, section J.18). |
| A-122 |
3-B-43;
2., Allowable Costs - General Criteria - Selected Items of Cost |
A-122, Attachment B, paragraphs 1 through 56, provides principles to be
applied in establishing the allowability of certain items of cost. |
A-122,
Attachment B, paragraphs 1 through 52, provides principles to be
applied in establishing the allowability of certain items of cost. |
| A-122 |
3-B-55;
1.a, Allowable Costs - Special Requirements - Unallowable Direct Costs -
Compliance Requirements |
The costs of certain activities are not allowable as charges to Federal
awards (see, for example, fundraising costs in A-122, Attachment B, paragraph
23). |
The
costs of certain activities are not allowable as charges to Federal awards
(see, for example, fundraising costs in A-122, Attachment B, paragraph
17.a). |