The scrutiny applied to federal spending is at a point never seen before.  Several high-profile audits have resulted in false claims at peer institutions for unsupportable, unreasonable, and unallowable expenses for costs such as travel, equipment purchases (near the end of award), administrative salaries, cell phones, and more[1].  Non-federal sponsors are also applying more stringent rules and performing an increasing number of audits.  Misuse of federal funds can be subject to False Claims Act allegations, which carry the risk of substantial financial penalties, felony convictions, and/or imprisonment.