We recently had a federal audit and had disallowances for individual
memberships and subscriptions that had been charged as direct costs to
grants.

I have been told that this is one of the "pet" things the auditors are
looking at now.

I would say:  don't do it!!  Even if it's in the "approved" budget (which
we're getting fewer of these days), the auditors may disallow it . . . then
someone has to come up with the funds to repay!

Debbie Smith
UT Memphis

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