4. Training. 5. Computer equipment/systems. 6. Administrative costs/network management. 7. Mortgage modification scam identification and reporting. 8. Education in such areas as fair housing and renters rights. J. Program Income The auditor should be alert to the fact that, in the performance of the award, the recipient may be reimbursed directly or indirectly from other sources for services provided. This reimbursement generally should be treated as program income using the deduction method. Recipients may include in their vouchers only that portion of its services for which it does not receive reimbursement from any other funding source. L. Reporting 1. Financial Reporting a. SF-270, Not Applicable Request for Advance or Reimbursement – b. SF-271, Outlay Report and Request for Reimbursement for Construction Not Applicable Programs – c. SF-425, Applicable Federal Financial Report – 2. Performance Reporting Not Applicable – 3. Special Reporting Not Applicable –
4. Training. 5. Computer equipment/systems. 6. Administrative costs/network management. 7. Mortgage modification scam identification and reporting. 8. Education in such areas as fair housing and renters rights. J. Program Income The auditor should be alert to the fact that, in the performance of the award, the recipient may be reimbursed directly or indirectly from other sources for services provided. This reimbursement generally should be treated as program income using the deduction method. Recipients may include in their vouchers only that portion of its services for which it does not receive reimbursement from any other funding source. L. Reporting 1. Financial Reporting a. SF-270, Request for Advance or Reimbursement – Not Applicable b. SF-271, Outlay Report and Request for Reimbursement for Construction Programs – Not Applicable c. SF-425, Federal Financial Report – Applicable 2. Performance Reporting – Not Applicable 3. Special Reporting – Not Applicable
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