1	How to Avoid Audit Problems: Matching Share and Cost Principles National Telecommunications and Information Administration : Public Safety Interoperable Communications Grants John Bunting, JD CPA CFE Regional Inspector General for Audits Denver Regional Office of Audits Office of Inspector General U.S. Department of Commerce
2	"Matching Share" Matching Share Digital Television Transition and Public Safety Act of 2005, section 3006 Uniform Administrative Requirements 15 Code of Federal Regulations (CFR) Part 24 Department of Commerce Standard Terms and Conditions Cost Principles for State, Local, and Indian Tribal Governments: Office of Management and Budget Circular No. A-87
3	"Statute requires that non-Federal sources..." Statute requires that non-Federal sources be used to provide not less than 20 percent of the cost of acquiring and deploying the interoperable communications systems. Statute does not require a non-Federal match for interoperable communications training.
4	"NTIA PSIC Grant Match Requirements" NTIA PSIC Grant Match Requirements
5	"NTIA PSIC Grant Match Requirements" NTIA PSIC Grant Match Requirements
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7	"Best Practices for Preparing Proposals" Best Practices for Preparing Proposals: Get your Chief Financial Officer, Certified Public Accountant, or other governmental financial professional as part of the team preparing the proposal. Discuss available options for non-Federal cash and in-kind match before preparing your proposal. Identify who is going to approve payment for project costs and prepare your financial status reports.
8	"Three Basic Guidelines" Three Basic Guidelines Allowable Costs: necessary, consistent treatment, not used as match for any other federal award. Reasonable Costs: ordinary and necessary, market prices, prudent person, established practices. Allocable Costs: relative benefits received, all activities share cost, cost allocation plan.
9	"43 Cost Categories from Advertising..." 43 Cost Categories from Advertising Costs to Travel Costs Apply to direct and indirect costs: Federal and non-Federal (cash or in-kind) Pass Through to subgrantees
10	Best Practices for Accounting for Grant Costs
11	"Best Practices for Procurement of" Best Practices for Procurement of Interoperable Communications Equipment
12	"Helpful Website" Helpful Website