400 Supplemental Information

401: OMB Circular A-133 Audits

Grant, Contract & Gift Accounting Manual
Section 400: Supplemental Information
Revised: 08/08/2003


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:

  1. arrange for a timely audit,
  2. prepare appropriate financial statements and a schedule of expenditures of Federal awards,
  3. ensure the audit is properly completed,
  4. submit the single audit report when due, and
  5. take corrective action on audit findings.

The single audit report includes:

  • the financial statements (auditee’s responsibility to provide),
  • a schedule of expenditures of Federal awards (auditee’s responsibility to provide),
  • auditor’s opinions on the fair presentation of the financial statements and schedule of expenditures of Federal awards,
  • auditor’s report on internal control and compliance pertaining to financial reporting,
  • auditor’s report on internal control and opinion on compliance pertaining to major programs,
  • auditor’s schedule of findings and questioned costs,
  • auditee’s corrective action plans, and
  • a summary schedule of prior audit findings which includes planned and completed corrective actions (auditee’s responsibility to provide).

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)

  • Cost Sharing - Is cost share required? If so, has cost share been met and documented?
  • Equipment - Was approval obtained to purchase equipment? Was any equipment purchased within the last 6 months of the project? Are title-to codes correct?
  • Rebudgets – Are rebudgets properly justified? Was prior approval obtained, if required?
  • Dates - Are all transactions within start and end dates of the award?
  • F&A Cost Rate - Is the correct basis being used?
  • Student Pay – Are time certificates properly signed?
  • Reports – What reports are required? Due dates? Dates that reports were submitted?
  • Subcontracts – Are subawards reviewed, approved, spent correctly in the proper time period?
  • Outside Program Income – What was it for? What method was used to account for it?
  • Fee remissions – Approved by sponsor? Was there associated salary? Recruitment and Retention Differential?
  • Effort Reporting documentation – Do we have signed PAR forms for everyone (except students) paid on award? Do we have time sheets for students?

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.

402: Public Access to Research Data

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:

  • preliminary analyses,
  • drafts of scientific papers,
  • plans for future research,
  • peer reviews, or communications with colleagues,
  • trade secrets,
  • commercial information,
  • materials necessary to be held confidential by a researcher until they are published, and
  • personnel and medical information and similar information, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy, such as information that could be used to identify a particular person in a research study. 

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.

Additional Information

Federal Register Online

Federal Register, October 8, 1999, Volume 64, Number 195, pages 54926 – 54930

The Office of Management and Budgets (see Grants Management)

403: Small Business Reporting

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.

404: Grant Related FIS Data Warehouse Buttons

Where can the following information be found?

  1. What grant funds are ending?
    Operating Ledger; Future Ending Grant Funds; Enter Org
  2. What grant indexes are assigned to my ORG?
    Operating Ledger; Index for an ORG; Enter Org
  3. What indexes are the responsibility of a particular PI?
    Operating Ledger; PI indexes; Enter PI’s Last Name
  4. I have a large grant with many indexes. How can I get a list of all indexes for that grant?
    Operating Ledger; Grant/Fund Index; Enter Grant Code
  5. What grant funds have terminated so I can begin my 3-year record retention?
    Operating Ledger; Terminated Funds by ORG (this fiscal year only); Enter Org
    Operating Ledger-Multi; Terminated Funds by ORG (since FIS began); Enter Org
  6. What has been spent to date, what is budget balance?
    Operating Ledger-Multi;      -Inception to date by Fund; Enter Fund
                                                -Inception to date by Grant; Enter Grant Code
  7. What are the detail transactions for the period(s)?
    Transactions; Detail by Index and Period; Enter index, Enter Fiscal Period
  8. I have a JV number on my Award Information Sheet. I want to have a copy of the JV.
    Transactions; JV Listing; Enter JV#
  9. I know a budget JV was done during the period, but don’t know the number. I want the account code line-item detail.
    Transactions; Budget JV’s; Enter Index, Enter Fiscal Period
  10. My department head wants to know the amount of awards (budget increase) received last fiscal year.
    Transactions-prior year; Grant Awards; Enter Org
  11. My department head wants to know the amount of expenditures by fund type (federal $ vs. commercial $ vs. State $) for grants for a given fiscal year.
    Operating Ledger-multi; Annual Grant Expenditures; Enter Fiscal Year, Enter Org
  12. I need to figure how much Returned Overhead my department should receive. How can I do this? (This is the amount recovered by OSU, not percent returned to unit.)
    Operating Ledger; Indirect Cost (current fiscal year only)
    Operating Ledger-multi; Indirect Cost (select desired fiscal year); enter org
  13. I have gift funds and need to make sure there is a positive cash balance at fiscal year end. What do I use to find current cash balance?
    General Ledger; Fund Balance; Enter Fund
  14. When I query for Cost Share – any tips?
    Grant – ends with “S”
    Account – does not begin with “9” 
    Cost share transfers are 91501 and 92501, if these are included the report shows $0, because they net out the costs.)
  15. Where can I find default pay for an employee?
    Payroll ledger, Default Pay, Reports
    Default Pay – 1 Employee, enter university ID number
  16. Where can I find the default pay for a particular index?
    Payroll ledger, Default Pay, Reports
    Default Pay – 1 index, enter index

405: FIS Banner Screens

To input payment document
Approvals Screen
Approval History
Who still needs to approve?
To input journal voucher, and liquidate encumbrance by jv
Approved JV’s
Unapproved JV’s
Print JV’s
Fixed Asset by tag #
Open Encumbrance Report
To create an encumbrance or change an encumbrance
View Encumbrance Detail Activity
Incomplete document report
Person Search
Search on Sponsor ID number, all fields
Add or change text
Is fund terminated?
Index code; shows fund, org, & program for that index.
Current grant information
Grant inception to date
General Ledger trial balance


* Grant Ledger Specific Screens/Reports


one-line summary for each index/fund by org or PI
Grant Inception To Date Report (org or specific grant)
Grant & Contract Summary Statement (Detail Sheets)
Grant Ledger Summary Report (includes breakout of student pay and ope)
Grant Ledger Summary Report
Grant Ledger Summary (by account for fund/org)

406: Restricted Fund Prefixes

Prefix Agency Prefix Agency
Other USDA
Other USDI
Foundations (Other than ARF and OSUF)

Individual, and other Non-Profit, Commercial
All Other Oregon
Misc gifts
Library gifts

National Labs
Air Force
Other Universities
Univ. of California
Utah State University
Univ. of Washington
Washington State Univ.
Peace Corps
Other Federal
Dept. of State
Governments, Local

See Business Affairs website for listing of the Office of Post Award Administration Accountants that manage specific prefixes.

407: Reference Websites

Grant, Contract & Gift Accounting Manual
Section 400: Supplemental Information
Created: 08/08/2003
Revised: 02/10/2011

OSU Websites

Name Link
Contract Office http://www.business_services.oregonstate.edu/Contracts/index.cfm
Environmental Health & Safety http://oregonstate.edu/dept/ehs/
Fiscal Operations Manual http://oregonstate.edu/dept/budgets/manuals/fis
OSU Foundation http://www.osufoundation.org/
Accounts Payables http://oregonstate.edu/fa/businessaffairs/accountspayable/
Payroll http://oregonstate.edu/fa/businessaffairs/payroll/
Property Management http://www.property.orst.edu/Property/
Safety Manual http://oregonstate.edu/dept/budgets/SAFManual/SAFTOC.htm
Small Business Vendors http://www.property.orst.edu/Central_Purchasing/docs/links.cfm
(Click on Certified Status Vendors)
Sponsored Programs http://www.oregonstate.edu/research/SponsoredPrograms

Granting Agency Websites

Name Link
American Heart Association http://www.americanheart.org/
EPA http://www.epa.gov/
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 http://ec.msfc.nasa.gov/hq/grcover.htm
NASA - Goddard http://genesis.gsfc.nasa.gov/
National Institutes of Health (NIH) http://grants.nih.gov/
NOAA http://www.rdc.noaa.gov/
National Science Foundation (NSF) http://www.nsf.gov/
NSF Fastlane http://oregonstate.edu/research/
Sandia National Laboratories http://www.sandia.gov/
USAID http://www.info.usaid.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/

Other Reference Websites

Name Link
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/

408: Acronyms for Agencies

Acronym Agency
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
OSUF OSU Foundation
PHS Public Health Service
PNW Pacific Northwest
USDA United States Department of Agricultural
USDI United States Department of Interior
USEd United States Dept of Education
USGS United States Geological Survey