Audit Update

NIH A-133 audit Findings

The recent audit findings highlighted two areas for improvement. 

1. It is important that the destination and reason for travel are included on the invoice/purchase order or travel claim. There were instances where travel had been charged to a grant but when asked for the purpose or justification of the travel, this was not always immediately known.
2. There was an instance where import duties were charged to an award. This cost is not eligible as are the following:
   a) consular fees
   b) customs surtaxes
   c) value-added taxes
   d) other related charges

NIH Grants Policy Statement: http://grants.nih.gov/grants/policy/nihgps_2011/nihgps_2011.pdf

Should you need further information please contact your Research Support Advisor/Administrator in the first instance.

EC Audits

Travel
As part of the audit process it is a requirement to ensure that 20% of all travel is included in the sample. This is made very difficult if there is not a separate budget line which shows travel. As a result it is recommended that where travel is going to take place on an EC award the possibility of setting up a separate travel budget is discussed with your Research Support Advisor/Administrator and that relevant costs are captured under this heading.

In addition it is important that where travel occurs that a supporting invoice, receipt or bill is provided. Booking confirmations, whilst showing the total value of the travel, do not break down the costs sufficiently and may in the future be deemed to an insufficient document for audit purposes. In addition we would like to remind you that credit/debit card receipts are not acceptable proof of purchase.

Finally there has been advise issued that it is important that we are able to provide proof of attendance at meetings, conferences etc. This could include boarding passes, train tickets, minutes of the meeting, attendance registers etc.