[MontyB1]

Here are a few bits from the reg that might help a few on who has the responsibility to comply.

These Financial Regulations will be interpreted and applied by the Cost Cap Administration, the Cost Cap Adjudication Panel and the ICA in a consistent manner that treats all F1 Teams equally and that achieves the Objectives.

Accountability
1.8 Each F1 Team must ensure that all Personnel are made awarea) of the Objectives, content and substance of these Financial Regulations; and
(b) that the F1 Team is subject to these Financial Regulations.
1.9 Each F1 Team must ensure that all relevant Personnel are appropriately informed and trained with respect to the ways in which their areas of responsibility may impact the F1 Team’s compliance with these Financial Regulations.
1.10 Each F1 Team must ensure that the FIA ethics and compliance policy in force from time to time with respect to these Financial Regulations is clearly communicated to all Personnel.

Oh and you have to love lawyers for passages like this.

The additional entities to be included within the Reporting Group where an F1 Team has incurred less than 95% of the costs of the F1 Activities undertaken by or on behalf of that F1 Team in the Reporting Period shall be the entity (other than the F1 Team) within the F1 Team’s Legal Group Structure that incurred the greatest amount of costs of the F1 Activities undertaken by or on behalf of the F1 Team in the Reporting Period, followed (to the extent required) by the entity within the F1 Team’s Legal Group Structure that incurred the next greatest amount of such costs, and so on, until the entities included within the Reporting Group have incurred, in aggregate, 95% or more of the costs of the F1 Activities undertaken by or on behalf of the F1 Team in the Reporting Period.

One last thing - people should read section 3 on exclusions. It lists pretty much EVERYTHING you could imaging that you don't need to include in the costs. Buildings, bonus, gas, electricity it goes on and on. Oh and sick pay that's excluded that has been mentioned as the reason before, all outside of actual cost cap.

Give it a read, it might enlighten a few as to what is actually in and out and how complex it is. Its very similar to docs I and I'm sure others deal with in other industries. Sometimes you don't want to ask the question to clarify something but in this case, well if you don' then...... well we know the rest.