4-400 Audits of Extramural Funding Agreements by Extramural Funding Agencies

With regard to audits concerning individual extramural funding agreements and University compliance with sponsor requirements, the Vice President and Chief Compliance and Audit Officer in the systemwide Office of Ethics, Compliance and Audit Services has responsibility for assuring that audits are conducted, and audit issues are resolved, in the best interest of the University. Chancellors, the LBNL Director, and the Vice President--Agriculture and Natural Resources are responsible for:

  1. Immediately communicating to the OP Office of Ethics, Compliance and Audit Services any request from any extramural audit agency or sponsor, both federal and non- federal, concerning an audit, (excluding routine contract or grant closeout audits), investigation, or review of an extramural funding agreement, the University's indirect cost rates or their application, or the University's compliance with sponsor requirements;
  2. Making appropriate arrangements and providing reasonable assistance for the audit team; and
  3. Providing copies of audit reports for review and coordination by the systemwide Office of Ethics, Compliance and Audit Services if the audit report:

(i)raises a policy issue which may set a precedent for one campus or for more than one campus; questions the adequacy of University policies or procedures; takes issue with University compliance with sponsor regulations or requirements;

raises an issue involving the interpretation of sponsor or University policy; or raises an issue which affects more than one of a group or a class of funding agreements;

(ii) questions costs in excess of $10,000.