- Not reconciled to official budget or audited financial statements
- Non-federal and unallowable direct cost activities excluded from allocation bases
- Distorting direct costs not removed from bases
- Cost sharing not treated properly
- Unallowable costs not removed from indirect cost pools
- Inconsistent costing
- Incorrect calculation & carry forward of variances
- Arithmetic errors
- Applicable rates not used in claims
2005 - Federal Transit Administration