Section 15.01.20.066 - FINANCIAL MANAGEMENT01.Regulations. Area agencies and service providers shall meet the financial management requirements of 45 CFR, 74 and 92.02.Allowable Costs. Allowable costs are delineated in the OAA, and 45 CFR, Part 75 . These cost principles shall apply to the expenditure of federal funds, as well as any state or local funds which are reported as match for federal funds. In-kind contributions shall benefit the program for which they are reported as match. No expenditure may be used as match if it has been or will be counted as match for another award of federal or state funds.03.Audits. All AAAs and service providers shall be audited in accordance with the Single Audit Act of 1996 and OMB Circular A-133 as amended.Idaho Admin. Code r. 15.01.20.066