Transcript Richard MRAM April 2014.pptx

APRIL 2014 MRAM
INTERNAL AUDIT &
AUDITS COMING YOUR WAY
Office of Internal Audit
Agenda
2
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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
How can Internal Audit help YOU!
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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
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BASICALLY:
 NO
Auditor should be in your midst if IA not aware of
the audit.
Audit groups who visit campus
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State Auditor’s Office
Sponsors
 Federal
(OIG, NIH/NSF program officers)
 Local Government (City, County)
 Private Sponsors (e.g. foundations)
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Financial Statement Auditors (KPMG)
UW Internal Audit
Internal Audit Plan 2014
5
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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
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2014 Audits planned:
 School
of Medicine – Anesthesiology, tbd
 College of Engineering - tbd
 OSP – Sub-recipient Monitoring
Recent Audits on Campus
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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
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ONR – Procurement – report soon
Various Closing Audits & Site Visits (Sandia, HRSA,
NOAA, DOE ……
NSF Audit of UW
7
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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
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Cornell audit conducted by WSB (our auditor)
NSF Audit of UW
8
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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
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Second Request in summer
 Focus
 i.e.
on Topics not individual tr(x)s
- All food tr(x)s for a Department
NSF Audit of UW
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Hot Topics
 Cost
Transfers
 Need
 Travel
original transaction information to support costs
– International Travel
 Food
 Equipment
 Purchases
at end of Grant
Last Words…..
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Arguing with an auditor
is like wrestling with a pig in mud ...
After a while, you realize
the pig ENJOYS it!