OIG Reimbursable Audits of Non-HHS Funds
To ensure a coordinated Federal approach to audits of colleges, universities, and States, Office of Management and Budget establishes audit cognizance, that is, it designates which Federal agency has primary responsibility for audit of all Federal funds that the entity receives. HHS OIG has audit cognizance over all State Governments and most major research colleges and universities that receive Federal funds. We enter into agreements with other Federal audit organizations or other Federal agencies to reimburse us as the cognizant audit organization for audits that we perform of non-HHS funds. We will conduct a series of audits as part of HHS's cognizant agency responsibility under the Uniform Grant Guidance, 2 CFR Part 200 that relates to Audits of States, Local Governments, and Nonprofit Organizations.
|Announced or Revised||Agency||Title||Component||Report Number(s)||Expected Issue Date (FY)|
|October 2017||Other||OIG Reimbursable Audits of Non-HHS Funds||Office of Audit Services||W-00-17-50012; various reviews||2018|