A summary from COGR's October 2025 membership meeting of updates to the Uniform Guidance (2 CFR 200) Compliance Supplement affecting research institutions’...
Audit
COGR follows audit developments impacting research institutions, particularly in relation to the Single Audit and federal agency OIG activities.
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COGR Submits Comments to GSA Regarding the Transition of the Federal Audit Clearinghouse
COGR provided comments to the GSA regarding the transition of the Federal Audit Clearinghouse from the U.S. Census Bureau to the GSA.
Update & Errata to COGR November 2021 Update
The document provides an update and clarification regarding the resolution of an NSF Office of Inspector General (OIG) audit finding related to the application of...
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Cindy Hope
Director, Costing and Financial Compliance
All Audit Articles
Uniform Guidance Revisions—Then, Now and When October 2025
A summary from COGR's October 2025 membership meeting of updates to the Uniform Guidance (2 CFR 200) Compliance Supplement affecting research institutions’ management of federal awards, as well as potential issues in future F&A cost reimbursement models.
COGR Submits Comments to GSA Regarding the Transition of the Federal Audit Clearinghouse
COGR provided comments to the GSA regarding the transition of the Federal Audit Clearinghouse from the U.S. Census Bureau to the GSA.
Update & Errata to COGR November 2021 Update
The document provides an update and clarification regarding the resolution of an NSF Office of Inspector General (OIG) audit finding related to the application of Facilities & Administrative (F&A) cost rates on NSF awards, as discussed during a recent NIH/NSF panel session. The concern stemmed from situations where an institution proposes an F&A cost rate during the grant application p
COGR Submits Comments to OMB on 2 CFR 200 Subpart F - Audit Requirements Appendix XI - Compliance Supplement 2021
The Council on Governmental Relations (COGR), representing over 190 member institutions, submitted comments to the Office of Management and Budget (OMB) regarding the 2021 Compliance Supplement for 2 CFR Part 200, Subpart F. The correspondence, addressed to Mr. Gilbert Tran, thanks OMB for its efforts and highlights several concerns centered on audit requirements for federal grants, particularly i
Developments in the Single Audit and Federal Oversight Landscape: October 2020 Meeting
This document offers an in-depth overview of recent developments in the landscape of Single Audits and federal oversight, particularly as they relate to institutional compliance during the COVID-19 pandemic. The presenters highlight how federal audits for fiscal years 2020 and 2021 are especially complex due to the infusion of emergency pandemic funding and corresponding special provisions. They s
Audit Update National Science Foundation Office of Inspector General: June 2020 Meeting
The document provides an audit update from the National Science Foundation’s Office of Inspector General (NSF OIG), presented by Mark Bell and Ken Lish on October 23, 2020. It outlines the structure and focus of the NSF OIG’s audit operations, mentioning key personnel and the overall federal audit environment. The presentation covers the OIG's current work plan, with emphasis on ongoing and r
Furlough Programs and Implications for Financial Research Compliance (Updated)
COGR provides a comprehensive analysis of the financial and compliance implications of implementing furlough programs at higher education and research institutions, particularly in response to the budgetary pressures brought about by the COVID-19 pandemic. It examines key considerations such as federal cost principles under 2 CFR 200, the treatment of different funding scenarios, split-funded empl
Moderator’s Notes from the Session on HHS and NSF Audits of Payroll Certification Pilots: June 2018 Meeting
The OIG Panel Session at the June 2018 COGR meeting addressed key issues surrounding compensation compliance under the Uniform Guidance (UG), with a particular focus on the experiences and findings from the Federal Demonstration Partnership (FDP) Payroll Certification Pilots. High-ranking OIG officials from the NSF and HHS discussed the ongoing challenges Institutions of Higher Education (IHEs) fa
