Specifications include, but are not limited to: Review policy, procedures and operations, along with transaction testing in the following major areas for the workforce centers contractor and the child care contractor: • Written Accounting Policy and Procedures • Accounting Systems and Internal Controls • Accounting System Transactions • Payroll, Timesheets and Salary Allocation • Travel Policies and Procedures (including transaction testing) • Procurement Policy and Procedures, System and Controls • Subcontracts • Financial Reporting (Billings to ETCOG) • Cost Allocation Plans, System and Implementation • Budgeting • Accruals, Obligations, and Encumbrances • Cash Management • Application of Cost Allocation Plan • Cost Category Compliance. • Indirect Cost Rate