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Federal Agency and Other Sponsor Site Visits, Reviews and Audits

Effective Date:  January 1, 2018

 

Executive Summary

Columbia University is subject to various types of audits
and reviews related to its sponsored projects activities.  Various
federal, state and private agencies and organizations which provide support for University activities may request an audit, site visit or review (“review”) of a University unit or one of its programs or projects as stipulated in the relevant award agreement.  These reviews are in addition to the federal government’s requirement for an annual compliance audit of federally sponsored projects, as per its Office of Management and Budget (OMB) 2 CFR 200, Uniform Guidance (UG) which is managed by the office of the Controller and Treasurer and represent a significant compliance risk for the University.  Consistent with many of its compliance functions, the
University had developed guidelines for notification of any site visits, reviews and audits of individual awards or programs that PIs and Administrators have been notified of.  PIs and Administrators must notify their Senior Business Officer and the Offices of the Controller and Treasurer and Sponsored Projects Administration of review within five business days of receiving the notification from the sponsor to ensure the appropriate level of support can be provided relative to the notification.

 

Reason(s) for the Policy

To provide guidance to Principal Investigators and others
responsible for the administration of sponsored projects on the requirements for notifying University administration of a site visit, review or audit request from a sponsor.

 

Primary Guidance to Which this Policy Responds

Office of Management and Budget (OMB) Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance”)

 

Responsible University Office

Office of the Controller and Treasurer

Office of Sponsored Projects Administration

 

Who is Governed by This Policy

Faculty and Staff who are responsible for overseeing
sponsored project activities (programmatic and financial)

 

Full Policy Text

Please see the Full Policy Text link to the right for a complete
text of this policy.