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
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
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
National Science Foundation Office of Inspector General OIG Update: February 2018 Meeting
The document provides an update on the activities and focus areas of the National Science Foundation (NSF) Office of Inspector General (OIG) as of February 2018, detailing changes in audit practices, ongoing and planned audits, significant findings, and outcomes of recent investigative actions. The OIG has shifted its audit process to concentrate more on risk areas, increasing both the number and
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.
Single Audits Under the Uniform Guidance
The document outlines key changes affecting single audits under the Uniform Guidance (UG), as presented by representatives from PWC, AICPA, and KPMG. The main areas of change include adjustments to the identification of major programs, an increased emphasis on internal control procedures, and updates reflected in the 2017 Compliance Supplement. Specifically, for Student Financial Aid programs, the
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
