The A-133 single audit is intended to provide a cost-effective audit. Efficiencies can be considerable when an organization-wide audit, or single audit, is conducted in lieu of multiple audits of individual Federal programs.
Any Non-Federal Entity that expends $500,000 or more in Federal awards in its fiscal year is required to have a single audit. OSU meets this criteria.
Non-Federal Entities subject to audit must:
The single audit report includes:
The auditee is responsible for submitting a report that meets the requirements of the Circular.
If the auditee is a subrecipient, it must also forward a copy of a report containing audit findings to affected pass-through entities. If the report contains no findings, the subrecipient is only required to provide the affected pass-through entities with a notification that the audit was completed.
The auditee is responsible for preparing a corrective action plan, taking corrective actions on audit findings, and reporting the status of corrective actions in subsequent reports.
An audit finding may include questioned program costs. If any of the questioned costs are disallowed by the management decision, the auditee may have to refund the disallowed amount.
Most audit reports are a matter of public record. Information is provided on the results of the audit that is entered into a database maintained by the Federal Audit Clearinghouse. The Federal Audit Clearinghouse serves as the central collection point, repository, and distribution center for single audit reports.
Cognizant Agency – Recipients who annually expend awards in excess of $25 million have a Federal cognizant agency for audit. Oregon State University’s cognizant agency is the Department of Health and Human Services (DHHS).
Pass-Through Entities – Recipient entities are responsible for ensuring their subrecipient(s) meet the requirements of the Circular and specific requirements of the award.
Areas that auditors review: (but are not limited to)
Occasionally, the Office of Post Award Administration may contact departments to submit documentation to help assist in the audit process. Some of those areas might be student timecards, technical reports, etc.
If the Department or PI receives notification that a sponsor is coming for a site visit or audit, the Office of Post Award Administration should be contacted so the appropriate personnel can be included in these activities.
To view additional information on Federal audits see the Office of Management and Budget's webpage on the White House website.
In 1998, Congress passed a, now controversial, two sentence amendment to the budget bill ordering the Office of Management & Budgets (OMB) to revise regulations governing federal research grants to ensure that all research results and data would be publicly available through Freedom of Information Act (FOIA) requests. The public comment period generated over 12,000 reactions. Many in the scientific community feared that such early and unrestrained access would chill the willingness of individuals and businesses to participate in research. Opponents of this proprietary information could not be assured confidentiality.
The OMB issued revised regulations, effective November 8, 1999, which limit public access to sensitive data that is part of federally financed scientific research projects. The regulations redefine research data thereby providing more concise guidance on what data can be accessed under federal FOIA requests.
OMB modified the regulations in response to public comment. Public Law 105-277 now specifically excludes from the definition of research data the following:
The changes set forth in Public Law 105-277 further define "published" and the term used by the federal government.
Procurement contracts are also excluded from the scope of the revised regulations.
Questions may be directed to OSU’s legal advisor at (541) 737-2474.
Federal Register, October 8, 1999, Volume 64, Number 195, pages 54926 – 54930
The U.S. Small Business Administration requires that small, small disadvantaged and women-owned small businesses have maximum practicable opportunity to participate as subcontractors on Federal contracts, to the extent that such opportunity is consistent with efficient contract performance.
“Minority or Women Business Enterprise” means a small business concern which is at least 51 percent owned by one or more minorities or women, or in the case of a corporation, at least 51 percent of the stock of which is owned by one or more minorities or women, and whose management and daily business operations are controlled by one or more of such individuals.
When OSU receives a Federal contract or subcontract over $500,000 there will be a subcontracting plan with separate and distinct goals for small businesses, small disadvantaged businesses, and women-owned small businesses. The proposed subcontracting plan must be accepted and approved by the contracting officer before the contract can be awarded. Once approved, the subcontracting plan is incorporated into the company’s (OSU in this case) contract. If an amendment is received on a contract that increases the award to $500,000 or more, a subcontracting plan must be written at that time.
OSU is required to submit periodic reports to the Government showing its achievements against the goals in its subcontracting plans, along with a summary report showing its aggregate subcontracting achievements on all Federal contracts.
The requirement for a subcontracting plan flows down to all other-than-small business subcontractors with subcontracts over $500,000.
Current agencies that require Minority Business Enterprises (MBE) / Women Business Enterprises(WBE) use and reporting are NASA, Airforce, Army, EPA and some National Labs.
OSU encourages and promotes doing business with minority owned, women owned, small, and Americans with Disabilities Act (ADA) registered businesses. For additional information, see PaCS 305-01: Certified Status Vendors in the Procurement and Contract Services (PaCS) Manual.
OSU purchasing will assist Principal Investigators, Project Directors and departmental accounting staff with setting goals for any subcontracting plan.
The Office of Post Award Administration is responsible for completing and submitting periodic reports to the Government.
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|one-line summary for each index/fund by org or PI
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|Environmental Health & Safety||http://oregonstate.edu/dept/ehs/|
|Fiscal Operations Manual||http://oregonstate.edu/dept/budgets/manuals/fis|
|Small Business Vendors||http://www.property.orst.edu/Central_Purchasing/docs/links.cfm
(Click on Certified Status Vendors)
|American Heart Association||http://www.americanheart.org/|
|Howard Hughes Medical Institute||http://www.hhmi.org/|
|Jet Propulsion Laboratory||http://www.jpl.nasa.gov/|
|Oak Ridge National Laboratory||http://www.ornl.gov/|
|Office of Naval Research (ONR)||http://www.onr.navy.mil/|
|NASA - Goddard||http://genesis.gsfc.nasa.gov/|
|National Institutes of Health (NIH)||http://grants.nih.gov/|
|National Science Foundation (NSF)||http://www.nsf.gov/|
|Sandia National Laboratories||http://www.sandia.gov/|
|USDA Forest Service||http://www.fs.fed.us/r6/coop/|
|US Dept. of Education||http://www.ed.gov/fund/landing.jhtml|
|US Dept. of Energy/Idaho Operations||http://www.id.doe.gov/|
|US Dept. of Energy/Oakland Operations||http://www.oak.doe.gov/|
|US Environmental Protection Agency (EPA)||http://yosemite.epa.gov/|
|Code of Federal Regulations||http://www.gpoaccess.gov/cfr/index.html|
|Federal Acquisition Regulation||http://www.arnet.gov/far/|
|Office of Management & Budget||http://www.whitehouse.gov/omb/|
|Oregon University System||http://www.ous.edu/cont-div/fpm/|
|ARF||Agricultural Research Foundation|
|BPA||Bonneville Power Administration|
|DOE||Dept. of Energy|
|EPA||Environmental Protection Agency|
|NASA||National Aeronautics and Space Administration|
|NIH||National Institute of Health|
|NOAA||National Oceanic and Atmospheric Administration|
|NSF||National Science Foundation|
|ODA||Oregon Department of Agricultural|
|ODEd||Oregon Department of Education|
|ODEQ||Oregon Department of Environmental Quality|
|ODF||Oregon Department of Forestry|
|ODFW||Oregon Department of Fish & Wildlife|
|ODOE||Oregon Department of Energy|
|ODOT||Oregon Department of Transportation|
|ONR||Office of Naval Research|
|PHS||Public Health Service|
|USDA||United States Department of Agricultural|
|USDI||United States Department of Interior|
|USEd||United States Dept of Education|
|USGS||United States Geological Survey|