What are the kinds of things that auditors most often disallow?
Cost transfers over 90 days old and which appear to be transferred from an over-expended grant; cost transfers from a corporate grant to federal grant is prohibited by federal OMB circular A-21; expenditures not related to the grant; and discrepancies between time and effort reports and personnel actions are major reasons for grant disallowances. See Section 2.5.4 in the Research Manual.
