4-100 Audits of Extramural Funds - General

All performance under extramural funding agreements (contracts, grants, and cooperative agreements) is subject both to internal and external audit. The systemwide Office of the Chief Financial Officer is responsible for the coordination, negotiation and resolution of audits of the University by the University’s external auditor under OMB Circular A-133, Audits of States, Local Governments, and Non-ProfitOrganizations. The systemwide Office of Ethics, Compliance and Audit Services is responsible for coordinating or designating responsibility for coordination of all other University audits including those by federal agencies and the State of California as well as the systemwide Internal Audit Program (audits, investigations and advisory services). Chancellors, the Lawrence Berkeley National Laboratory (LBNL) Director, the Vice President--Agriculture and Natural Resources, and certain other officers also have specific responsibilities with respect to internal and external audits. Campuses are responsible for any specific pre- or post-award audits of awards to their campus.