RSP Roles & Responsibilities Related to Single Audit (OMB Circular A-133 or 2 CFR 200 Subpart F)

September 17th, 2015

UW-Madison as auditee

The Office of Research and Sponsored Programs is the liaison for Federal and non-Federal audits or reviews of sponsored projects, including the component of the single audit focused on the Research and Development (R&D) Cluster of programs at UW-Madison. In addition, RSP is responsible for managing other aspects of the single audit connected to Federal and non-Federal activities, such as student financial aid, FCOI, and property management, as they relate to sponsored programs. RSP will work with the auditors to ensure that they receive the information they require to perform the audit.

RSP, with assistance from departmental and other campus staff as needed, will provide the auditors with requested data and information. RSP staff will also be present at any on-site interviews of faculty and staff. After input from the auditors has been received, RSP staff will prepare any responses, including corrective action plans, as necessary.

Also see Protocol for External Auditor Interactions

UW-Madison as pass-through entity

For all subawards, the Office of Research and Sponsored Programs conducts a risk assessment. This includes a review of its subrecipients' audit reports to determine if any audit findings exist related to subawards that UW-Madison has issued. If such audit findings exist, UW-Madison will issue a management decision related to those subawards in accordance with 2 CFR §§ 200.331(d) and 200.521.