Several Single Audit related activities have occurred over the past few months including, release of the Office of Management and Budget (OMB) draft 2025 Complian
Audit
COGR follows audit developments impacting research institutions, particularly in relation to the Single Audit and federal agency OIG activities.
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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’...
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.
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Cindy Hope
Director, Costing and Financial Compliance
All Audit Articles
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.
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
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
COGR Letter to OMB on 2019 Compliance Supplement
The Council on Governmental Relations (COGR), representing 188 member institutions, submitted feedback to the Office of Management and Budget (OMB) regarding the 2019 Compliance Supplement under 2 CFR Part 200. COGR expressed appreciation for OMB's movement toward a risk-based, performance-oriented audit framework, emphasizing its potential to reduce administrative burden while upholding acco
COGR Submits Letter to OMB on Payments/Reimbursements under Single Audit
*As Sent to COGR Listserv 10/20: COGR has
COGR Submits Letter to OMB to Address 2017 Compliance Supplement and Securing Student Information
The National Association of College and University Business Officers (NACUBO), EDUCAUSE, the National Association of Student Financial Aid Administrators (NASFAA), and COGR write to OMB to address a proposed new section to the 2017 Compliance Supplement: Securing Student Information, Student Financial Aid (SFA) Cluster.
COGR Survey and the Role of the DS-2
A 2014 survey of the COGR membership indicated that the DS-2 disclosure statement requirement did little, at best, to enhance stewardship of federal funds.
Regulatory and Financial Reform of Federal Research Policy - Recommendations to the NRC
The document, authored by David Kennedy and submitted to the National Research Council Committee on Research Universities in January 2011 by the Council on Governmental Relations (COGR), Association of American Universities (AAU), and Association of Public and Land-grant Universities (APLU), presents a comprehensive critique of the escalating regulatory and financial burdens faced by U.S. research
