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" Full ad production costs were billed and paid by the Department , even though the Department only received two of the eight ads it was supposed to receive under both work requests , " the report states . The on-site capital , off-site capital , and fixed and variable operating costs are calculated by scaling off published data . Will the environment be required to pay the full share of costs of collection and delivery of water or will the costs be borne by consumptive users or by the community / taxpayer through community obligation ? In consideration of the effectiveness of DNA database searching in the criminal justice system , it is important to consider that costs be measured not simply by the number of so-called matches or " hits , " but also in the many benefits from exonerations or DNA exclusions . Although the Grantee insisted that the disallowed costs were not for bonus payments , the Grantee offered no evidence to show how the costs might be otherwise allowable as a charge to federal funds . Moreover , as explained below , regardless of which cost principles applied , these costs were unallowable since there was a specific term of the grant which made these costs unallowable . Having concluded that the statute does not permit the participation of children from other than low-income families unless the Secretary provides for such participation by regulation , we turn next to the question whether the disallowance of costs is an appropriate sanction for unauthorized participation . Airfield upgrade costs were based on staff visits to a number of sites and on NATO-approved criteria and standards for tactical and transportation airfields . The State simply has not demonstrated that these costs were proper utilization control expenditures . The argument about societal costs is a philosophical argument from socialists and fascists that puts the good of the collective above the good of any individual . These costs are likely to drop substantially in coming years . The projected depreciation costs do NOT include the foundation and structure ( if the foundation and structure are in bad shape , the entire building probably needs to be replaced ) , so the depreciation costs are only based on 55 % of the building cost . Hence , the requirement to document costs is a fundamental principle of grants management , not a mere technicality , and thus the burden to demonstrate the allowability and allocability of costs claimed in a grant program rests with the grantee . Should distribution costs be taken directly out of a shareholder 's account rather than out of fund assets , so that each shareholder pays his or her own distribution related costs ? This uneven distribution of supervision costs is a real problem that should be addressed . The increasingly interdependent and complex world requires that these costs be paid to effect future security . Annual maintenance costs are typically shared by association members in proportion to the number of shares held . And when I give you some return data , which I am going to give to you in a moment , I 'm assuming in this that the costs are one percentage point . The financial risk for private schools accepting students with higher educational costs is particularly high with respect to children with disabilities whose educational costs are much greater than that of the average general education student . Requiring that these costs be capitalized to the basis of the land is a disincentive to acquisition and redevelopment . Development of a system for benchmarking overhead costs is underway among the chief financial officers of New Zealand universities , who are working together to establish common definitions of cost categories .