1. APRIL 2014 MRAM INTERNAL AUDIT & AUDITS COMING YOUR WAY Office of Internal Audit

2. 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 2

3. 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. 3

4. 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 4

5. 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 5

6. 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 …… 6

7. 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) 7

8. NSF Audit of UW  Request of Data  Three Years of Data!  All transactions April 1, 2010 – March 31, 2013  Expectation that 1 st request in excess of 250 items  Arriving here 1 st 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 8

9. 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 9

10. Last Words….. 10 Arguing with an auditor is like wrestling with a pig in mud... After a while, you realize the pig ENJOYS it!