I agree, every year we seem to have to train a new bunch of auditors.
They seem to graduate with less and less knowledge.

Dawn Wall
University of Alaska

Daniel S Rademacher wrote:

> Hi Linda,
>
> Did your auditor interview the PI to test their knowledge of A-21?  If
> yes, then your auditor was wasting time.  If no, they are making an
> assumption which is a waste of your time.
>
> Does your auditor know that grants are granted to institutions and not
> individuals thus the responsibility for knowledge of, understanding
> and applying A-21 is the responsibility of the institution?  If yes,
> they should know better than to raise this point.  If no, they should
> know much more than better.
>
> For the sake of argument if your PI is an A-21 expert does he/she know
> about the "consistency" of the expenses across the institution?  If
> yes, he/she is not doing research because he/she spends all his/her
> time in the accounting offices.  If no, the he/she is doing what
> he/she is paid to do and not using federal funds to support his/her
> administrative role policing expenditures.
>
> If this situation was on my desk I would be discussing the auditors
> ability/comments with their supervisor.
>
> Dan
>
>
>
> At 10:29 AM 10/27/2006, Linda Manley wrote:
>
>> David: I have no clue as to what controls they are referring to.
>> Here's one
>> of the statements in the management comment: "Equipment grant were not
>> reviewed for accordance with the applicable OMB Circular A-21,
>> Educational
>> Institutions as outlined in the OMB Circular A-133 Compliance
>> Supplement."
>> If I'm not mistaken, Part B "Allowable Costs/Cost Principles" of the
>> A-133
>> Compliance Supplement just refers you to the OMB Circular A-21, which
>> incorporates the 4 items I listed before. We just keep going around in
>> circles!
>>
>> We offer training to PI's but it is not mandatory. I'll propose your
>> suggestion to the higher powers than me. Thanks for the feeback.
>>
>>
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