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
The Single Audit - Updates and a Potential for Efficiency Never Fully Realized
Several Single Audit related activities have occurred over the past few months including, release of the Office of Management and Budget (OMB) draft 2025 Compliance Supplement, a revised AICPA guide to Government Auditing Standard (GAS) and Single Audits, and new requirements dictated by Executive Orders that seem to disregard the Single Audit entirely.
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
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
HHS & NSF Audits of FDP Payroll Certification Pilots: June 2018 Meeting
The document provides a detailed overview of audits conducted by the Department of Health and Human Services (HHS) and the National Science Foundation (NSF) on the Federal Demonstration Partnership (FDP) Payroll Certification Systems (PCS) pilots at four universities: George Mason University (GMU), Michigan Technological University (MTU), University of California - Irvine, and University of Califo
COGR Submits Letter to OMB on Payments/Reimbursements under Single Audit
*As Sent to COGR Listserv 10/20: COGR has
