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8.
Financial Management/Audit Realities
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Audit
Survival Guide
The topics discussed in the earlier pages of this site
deal with issues around the general topic of responsible
research conduct. These topics touch on different elements
of the regulatory environment dealing with the conduct
of research and the relationship between the researcher
and society.
The remainder of this presentation deals with another
aspect of the regulatory environment - that dealing with
the management of project funding. Just as with the conduct
of research, there are externally-imposed requirements
on the individual researcher and on the institution related
to the management of research funds. The remaining sections
of this tutorial focus on obligations to sponsors
to maintain fiscal accountability and comply with regulations.
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The
objectives of good research management are twofold:
- to
make best use of available funds to achieve research
outcomes
- to
avoid problems of fraud, waste and abuse of sponsor
support
Increasingly,
requirements related to the use of federal funds create
serious exposure for the University of Rochester and its
individual PIs. One purpose of this presentation is to
minimize that risk.
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Audit
focus today is on the direct costs of research,
including the thousands of individual transactions
in which PIs authorize the expenditure of sponsor
funds for salaries, supplies and other costs of
research. Recent University audits and settlements
with the federal government have highlighted
particular
areas where regulations and compliance are complex
and sometimes difficult. The following pages of
this web site review these issues.
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Audit
101 -
What is a Sponsored Programs Audit?
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