Yes, the type of situation you describe sounds as though it would recur quite often in a completely legitimate context.  Over the past three years, I have found our annual audit becoming increasingly stringent, while at the same time the auditors seem less well-versed in rules and methods.  This year I was repeatedly asked questions that made it clear the auditors had not looked at materials I had already provided.  One auditor new nothing about A-21 and asked to borrow my copy.  It has become a frustrating process, and at times I have felt as though I was training the auditors.  I think because we are a small PUI, the audit firm (a major national accounting firm) sends their least experienced staff to work with us, as though we are a training site.

Landy

__________________________
Landy C. Johnson, MPA, Ph.D.
Director of Grant Development
Assumption College
Provost Suite, La Maison Francaise
500 Salisbury St.
Worcester, MA  01609-1296
(508)767-7666
xxxxxx@assumption.edu
http://www.assumption.edu/research

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