APRIL 2014 MRAM

INTERNAL AUDIT & AUDITS COMING YOUR WAY

Office of Internal Audit

Agenda

How can Internal Audit Help YOU! Audit groups who visit campus Internal Audit Plan 2014 Recent Audits on Campus NSF Audit of UW

Recent Results at other Universities Requests of Data Hot topics

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How can Internal Audit help YOU! University Liaison

Assist unit after notification of audit “speak’ with auditor to ensure translation of

request for UW environment Identify parties who should be involved Provide location for their work if necessary

BASICALLY: NO Auditor should be in your midst if IA not

aware of the audit.

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Audit groups who visit campus State Auditor’s Office Sponsors

Federal (OIG, NIH/NSF program officers) Local Government (City, County) Private Sponsors (e.g. foundations)

Financial Statement Auditors (KPMG) UW Internal Audit

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Internal Audit Plan 2014

Continuation of 2013 Audits: Grant allowable costs audit – focus on non-

NSF grants Office of Research – Federal Conflict of

Interest College of the Environment – Friday Harbor

Labs 2014 Audits planned:

School of Medicine – Anesthesiology, tbd College of Engineering - tbd OSP – Sub-recipient Monitoring

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Recent Audits on Campus

State Auditor Office Procard Audit

Incomplete documentation re: Grant requirement / benefit

Lack of food justifications, Alcohol Gifts to individuals or groups

A-133 Sub-recipient monitoring FFATA reporting

ONR – Procurement – report soon Various Closing Audits & Site Visits

(Sandia, HRSA, NOAA, DOE ……

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NSF Audit of UW

Recent Results at other Universities Cornell – questioned $78k extrapolated to

$794k Direct charging of supplies Travel – req’d full hotel receipt - no balance

after payment P-Card – needed detail receipt of what

purchased Reviewed all computer purchases

Wisconsin – Madison – questioned costs of $2.1mln

Stanford – similar issues – totals not disclosed as yet

Cornell audit conducted by WSB (our auditor)

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NSF Audit of UW

Request of Data Three Years of Data! All transactions April 1, 2010 – March 31,

2013 Expectation that 1st request in excess of

250 items Arriving here 1st week of June for two weeks

Second Request in summer Focus on Topics not individual tr(x)s

i.e. - All food tr(x)s for a Department

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NSF Audit of UW

Hot Topics Cost Transfers

Need original transaction information to support costs

Travel – International Travel Food Equipment Purchases at end of Grant

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Last Words…..10

Arguing with an auditor is like wrestling with a pig in mud ...

After a while, you realize the pig ENJOYS it!