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A-133 Audit. Lynette Arias Director, Sponsored Projects Administration (SPA). Introduction . A-133 Audit “The Annual Review” This course examines the A-133 audit cycle and explores the distribution of responsibilities and oversight within the Sponsored Projects Administration (SPA) office.

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a 133 audit

A-133 Audit

Lynette Arias

Director, Sponsored Projects Administration (SPA)

introduction
Introduction
  • A-133 Audit
  • “The Annual Review”
  • This course examines the A-133 audit cycle and explores the distribution of responsibilities and oversight within the Sponsored Projects Administration (SPA) office
audience
Audience
  • This course is intended for “department administrative staff”—including department administrators, division managers, department fiscal managers, department effort coordinators, etc.
summary
Summary
  • What exactly is the A-133 audit?
  • Why is it important to understand the scope of the A-133 audit?
  • When is the A-133 audit performed?
  • What happens during A-133 audit?
annual fy audit
Annual FY Audit
  • The A-133 audit is a subset of the annual fiscal year audit
  • FY audit process begins in April/May with preliminary audit
  • FY audit includes grant revenue testing
what is the a 133 audit
What is the A-133 Audit?
  • OMB Circular A-133: Audits of States, Local Governments and Non-Profit Organizations
  • Single Audit Act of 1984, P.L. 98-502, and the Single Audit Act Amendments of 1996, P.L. 104-156.
  • Sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
  • One annual audit, as opposed to each agency conducting their own individual audits
why is it important to understand the scope
Why is it important to understand the scope?
  • The A-133 is submitted to the Department of Health and Human Services (DHHS), OHSU’s cognizant agency
  • Most of OHSU’s sponsored project dollars come from DHHS
  • DHHS is expected to scrutinize OHSU business procedures most closely
when is the a 133 performed
When is the A-133 performed?
  • Annually
  • Starts with planning in the Spring
  • Actually commences during the FY financial audit July/August
  • Continues into Fall--timing varies slightly each year
  • Performed by external auditors
    • Currently KPMG
what happens during the a 133 audit
What happens during the A-133 Audit?
  • Auditors provide list of “control overview documents”
  • Provide auditors “The Schedule”
  • Provide auditors set of reports
  • Provide auditors policies and procedures
  • Undergo general testing
  • Undergo grant testing
  • Review student financial aid
  • Follow filing process
control overview documents
Control overview documents
  • These documents are provided by independent audit firm, KPMG International, at the beginning of each audit to be reviewed and updated by OHSU
  • Control overview documents include:
    • C-AB Activities Allowed
    • C-C Cash Management
    • C-F Equipment and Real Property
    • C-G Matching
    • C-H Period of Availability
    • C-I Procurement
    • C-J Program Income
    • C-L Reporting
    • C-M Subrecipient Monitoring
what happens during the a 133 audit11
What happens during the A-133 Audit?
  • Provide auditors “The Schedule,” a listing by project of all federal sponsored project expenditures
      • Direct – received directly from a federal agency
      • Pass-through – received from an agency that received federal funding and is passing that funding through to OHSU
      • Subrecipient – “subout” expenditures
what happens during the a 133 audit12
What happens during the A-133 Audit?
  • Provide auditors (Cont.)
    • All projects listed by Catalog of Federal Domestic Assistance (CFDA) Program & Number
    • Grouped by “clusters”:
      • Research & Development (R&D)
      • Student Financial Aid
      • Other
report schedules
Report Schedules
  • See attached sample page from report “schedules”
  • FY06 A-133 Audit Report on SPA website: http://www.ohsu.edu/research/rda/spa/docs/ohsu_a133_06.pdf
provide reports
Provide Reports
  • Provide auditors set of reports Vendors paid over $100,000 in FY
  • Listing of all active projects in FY-period of availability
  • Listing of personnel paid over the cap
  • Listing of federally funded construction projects
  • OGA/GL revenue and expenditure reconciliation
  • Federal cash transaction reports
  • Fixed Assets disposition reports
provide updated policies and procedures
Provide Updated Policies and Procedures
  • General OHSU
  • Affirmative Action
  • Purchasing and Contracting
  • Sponsored Projects
  • Fixed Assets
  • F&A Rate and Cost Accounting Standards (CAS) DS-2
  • Services Centers and Recharging
general testing
General Testing
  • Service Centers
  • Fixed Assets
  • Federal Agency Audits during FY
  • Cash Transactions
specific award testing
Specific Award Testing
  • Generally 10-20 projects are selected for detailed grant testing.
  • Total dollar amount must cover a certain scope of overall federal funding to OHSU.
  • Judgmental sample selected by auditors.
  • Relates to major programs – by CFDA #.
grant testing
Grant Testing
  • Award Documents and Reports, including cost sharing
  • Expenditures – Overall and Program Income
  • Expenditures – Payroll / Effort Certification
  • Subrecipients
  • Cost Transfers
  • F&A Reconciliations
  • Earmarking / Restrictions
  • Fixed Assets
grant testing award documents and reports
Grant Testing: Award Documents and Reports
  • Award Notice or Contract
  • Award Proposed Project Questionnaire (PPQ), indicating Program Income and Cost Sharing
  • Financial Status Report (FSR) and reconciling Oracle Award or Project Status Report
  • Award Technical Progress Report
  • Other reports required by terms and conditions of the award
grant testing expenditures overall
Grant Testing: Expenditures – Overall
  • OGA Award Status Report
  • OGA Project Status Report
  • OGA Project Expenditure Details Report
  • Program Income OGA Award Status Report
  • Program Income OGA Project Status Report
  • Program Income OGA Project Expenditures Detail Report
  • Expenditure backup on selected non-payroll expenditures (AP detail)
grant testing expenditures payroll effort
Grant Testing: Expenditures – Payroll/Effort
  • Reconciliation between OGA and Payroll
  • OGA Project Expenditures Details Report for payroll expenditures
  • Detail Payroll Expenditures Report (DEPR)
  • Manual JE’s for Payroll
  • Payroll expenditure backup
  • HR File Review
  • Effort Certification Statements (ECS)
grant testing subrecipients
Grant Testing: Subrecipients
  • OGA Project Expenditure Details Report
  • Summary listing of all subrecipients under test projects
  • Subrecipient contract document and amendments
  • Subrecipient invoice(s)
  • Subrecipient A-133 (if applicable)
grant testing cost transfers
Grant Testing: Cost Transfers
  • Copies of all cost transfers on test projects
grant testing f a reconciliations
Grant Testing: F&A Reconciliations
  • F&A reconciliation summary
  • F&A exclusions
  • OGA screen shots of F&A rate in system
  • Reconciliation of F&A on test projects
grant testing earmarking restrictions
Grant Testing:Earmarking/Restrictions
  • Summary listing of all test projects and indication of if restrictions exist
  • Restriction supporting documentation on test projects
grant testing fixed assets
Grant Testing:Fixed Assets
  • Asset inventory supporting documentation
student financial aid
Student Financial Aid
  • Annual
    • Schedule of Federal Financial Assistance Expenditures
    • US DoEd Funding Authorization Letters and Institutional Worksheets
    • Program Participation Agreement & US DoEd Approval Letter
    • Status of Accreditation Letter
  • There are also test year procedures undergone every three years
    • For example, SFA procedures, Direct Loan Draw History, or Perkins Cancellations
filing process
Filing Process
  • Rep Letter
  • Final Financials
  • Final SEFA
  • Data Collection Form – online submission to clearinghouse
    • Online submission to clearinghouse
    • Hard copy submission packet to clearinghouse
  • EZ Audit submission with final pdf of full A-133 report
how can departments help with the a 133 audit
How can Departments help with the A-133 Audit?
  • Adhere to all terms and conditions
  • Adhere to all Federal regulations, policies, and procedures
  • Adhere to OHSU policies and procedures
  • Doing this as you go along helps streamline the A-133 process
  • And ensures a clean audit and compliance with all policies and procedures
fy06 audit
FY06 Audit
  • FY06 A-133 Audit recently filed
    • No findings
    • No questioned costs
  • Complete A-133 audit reports are posted on the SPA webpage: http://www.ohsu.edu/research/rda/spa/spaa133.shtml