4-500 Audit Resolution

The Senior Vice President and Chief Compliance and Audit Officer is the University Officer responsible for monitoring and providing assurance that audits, other than the audit under OMB Circular A-133, are resolved by management in the best interest of the University. The systemwide Financial Accounting under the Associate Vice President and Systemwide Controller is designated by the Executive Vice President and Chief Financial Officer as responsible for reviewing and coordinating responses to the University’s OMB A-133 audit and responding to disallowances pertaining to extramural funding agreements under that audit.

The responsibility for the negotiation and resolution of audit disallowances shall be as follows:

Chancellors, the LBNL Director, and the Vice President--Agriculture and Natural Resources develop responses to and negotiate resolution of audit reports on extramural funding agreements administered within their areas of responsibility if the report is not required under Section 4-400 to be submitted for review and coordination.

Regarding audit reports which are required by Section 4-400 to be submitted to the Senior Vice President and Chief Compliance and Audit Officer, campuses shall develop their responses to the audit finding(s) and issue(s) and submit them to the Chief Compliance and Audit Officer for review and coordination prior to communication of the University position to the sponsor agency. Campuses may respond directly to the sponsor agencies on audit reports that express no opinion and need not send these responses to the Chief Compliance and Audit Officer. The systemwide Office of Ethics, Compliance and Audit Services, in conjunction with the Office of the General Counsel, will review audit reports and campus negotiating positions for policy and precedent implications. Depending on the nature of the audit issues, the Chief Compliance and Audit Officer, in collaboration with the campus, will determine the next steps for audit resolution with the external agency.