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Streamline A-133 monitoring requirements for A-133 compliant institutions

Working Group on Stewardship and Accountability

Description:
OMB Circular A-133, "Audits of States, Local Governments and Non-Profit Organizations" requires recipients of federal funds to oversee financial accountability for subrecipients. The Circular, including a Compliance Supplement that provides more detailed instructions to recipients and auditors, does not fully take into account that many universities or non-profit institution when participating as subrecipients are also fully compliant with the auditing requirements as direct recipients of federal funds. The uniqueness of this "R & D Cluster Program" (as defined by A-133) is that it is the only cluster program that has multiple federal agencies as funding sources. As a result, recipients are duplicating certain subrecipient monitoring functions required of federal agencies that directly fund these organizations. OMB corrected some of the problem with a recent change to the Compliance Supplement , however, it may be possible to further streamline the process and improve financial performance.

National Institutes of Health logo National Institutes of Health (NIH)
9000 Rockville Pike
Bethesda, Maryland 20892

Health and Human Services logo Department of Health and Human Services
The Subcommittee has established the following email address for receiving comments and questions related to its activities:
nstc_rbm@od.nih.gov.

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