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All performance under sponsored project agreements at the University is subject to internal and external audit according to the guidelines published in 2 CFR §200 Subpart F. This operating standard establishes general foundations for audits of sponsored agreements at the University.
The University must adhere to Federal, State, and University guidelines regarding financial oversight of sponsored projects to receive funding. The purpose of this Operating Standard is to ensure that effort statements completed in connection with University sponsored projects are accurate, reasonably reflect the actual level of effort expended on a sponsored project, and comply with sponsor requirements.
After the Office of Sponsored Research (OSR) notifies the department of unallowable costs or an overdraft on a sponsored project, the department will be given an opportunity to resolve the issue before expenditures are moved to the administering department’s unrestricted chartfield string.
To receive funding, the University must adhere to Federal, State, and University guidelines regarding financial oversight of sponsored projects.
This operating standard serves to inform researchers and research administrators at the University of the legal standards mandated by the Federal government for sponsored research, to which faculty, staff, and students must adhere.