Reviews and Audits

Award expenditures may be reviewed by the sponsor in accordance with sponsor regulations or the terms and conditions of the award. This review should begin at the Office of Sponsored Programs. If your department is contacted about an audit or site review, contact your Post-Award Project Specialist to coordinate arrangements.

In many cases, the review can take place at Post-Award offices without any departmental action required. Your Project Specialist can obtain all necessary departmental information. You may request that your Project Specialist be present to facilitate site reviews.

Types of reviews and audits typically seen at UNL include:

Operations Analysis – Periodically, Operations Analysis will perform an internal audit of operations. These audits are performed to assure that UNL is proactive in our compliance efforts. Through this internal audit process, Operations Analysis works with management to identify potential improvements, provide training moments for staff, as well as share best grant management practices observed in other units across campus.

Desk Audit/Review – For this review, the sponsor contacts Post-Award and requests backup documentation to support the financial report submitted.

Site Visit – Sponsors will periodically request reviews of files retained at UNL and, in some cases, procedures used to process and monitor transactions within an award. Reviewers typically begin at Post-Award. Your Project Specialist will obtain information needed from you to complete site visits. If your department is contacted about a review, coordinate arrangements with your Post-Award Project Specialist.

A-133 Audit/Annual Audit – Each year UNL is required to be audited in accordance with OMB Circular A-133. This audit is coordinated through the University of Nebraska’s Central Administration and the UNL Business and Finance Office.

Foundation Audit – The Foundation will periodically contact Post-Award to obtain support of a Foundation Transfer document. Post-Award will work with departments to supply this documentation.