Exhibit "B" Page 1 of 2 The Claremont Institute Schedule Of Costs Claimed Under USIA Grant No. IA-20349-19-G Exhibit "B Explanatory Notes: 1. 2. 3. A letter dated December 24, 1982, from John M. Olin Foundation, Inc. to Mr. Schramm stated a grant in the amount of $13,600 is awarded to the Institute in support of The American Studies Seminar for Latin scholars. These funds are to be used for the participants' per diem and one-way travel from Claremont to Washington, D. C. The visit to Washington, D. C. for approximately five days took place after the completion of the seminar in Claremont, California. The questioned costs represent the entire amount claimed for meals ($4,896) and living allowances ($221). These amounts consist only of an allocated portion of the total expenses since the seminar began on December 26, 1982. The books and records have not been posted for 1983, therefore the total costs for meals and living allowances were not available during the audit period. The detailed explanation as stated in Note 2 to Exhibit A pertains also to these same type expenses for meals and living allowances. All costs for meals and living allowance while in Washington, D. C. should also be itemized with appropriate explanations. The total cost for meals and coffee breaks was approximately $7,100 as detailed in Scripps College bill to CI dated January 25, 1983. Until such time as the supporting documentation is provided to the Auditor, all costs for meals and living allowances are questioned. Costs questioned represent the total amount for bank service charges. These charges are not an allowable expense to be claimed under Government grants. The cost is questioned under OMB Circular A-122, Section 14, "Fines and penalties". An expense of this type should have been charged to CI's general fund. CI started paying salaries in April 1982 which is the reason why the schedule only shows labor distribution for nine months ended December 31, 1982. United States Information Agency Washington REPORT OF AUDIT THE MID-AMERICA COMMITTEE FOR INTERNATIONAL BUSINESS AND GOVERNMENT COOPERATION, INC. Office of Audits Report No. 83-33 Date Report Issued: June 15, 1983 REPORT OF AUDIT THE MID-AMERICA COMMITTEE FOR Grant No. IA-20404-19-G This report has been approved for release and is transmitted to the following offices for information and such actions as may be indicated in the body of the report. The Office of Audits, United States Information Agency has no objection to the release of this report, at the discretion of the Contracting Officer, to duly authorized representatives of The Mid-America Committee. Release to the public of any grantee information contained in this report is prohibited in 18 USC 1905. |