How to Record Legislative Influence Costs
Accounting for unallowable costs associated with influencing federal or state legislation under FAR 31.205-22.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Unallowable Legislative Expenses | Expense | 5,000.00 | - |
| Accounts Payable | Liability | - | 5,000.00 |
💡 Accountant's Note
Costs incurred to influence elections, referendums, or legislation are strictly unallowable and must be segregated in a unique unallowable account to ensure they are excluded from indirect cost pools.
Practitioner & Systems Framework
💻 ERP Architecture
Map these accounts to the 'Unallowable' category in the Indirect Cost Pool setup.
⚠️ Audit Flags
Voucher descriptions containing 'Government Relations', 'Lobbying', or 'PAC' activity.
📄 Required Documentation
Detailed invoices from consultants showing time spent on legislative vs. non-legislative activities.
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Discussion & Community Questions
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