Annually at Indiana University
an audit is performed in accordance with Federal
OMB Circular A-133. Indiana University, as a recipient of federally
funded grants either directly or indirectly (pass through funding), is required
to provide financial and compliance information for all federally funded grants.
This information is examined by external auditors (Indiana State Board of
Accounts) to determine if the federally sponsored programs were administered
in accordance with the applicable laws and regulations. To ensure program
integrity, the federal government relies upon audits performed by external,
independent auditors. Auditors have a legal and ethical responsibility to
perform audits that follow all applicable auditing standards and federal requirements.
A-133 establishes audit requirements and
defines federal responsibilities for implementing and monitoring requirements
for institutions of higher education and other nonprofit organizations receiving
federal awards. The Compliance
Supplement, is the auditor's handbook in setting forth the compliance
provisions of federal assistance programs relevant to the A-133 audit process.
Recent audit reports are listed below. Please direct any questions to the
Indiana University Office
of Grants Administration.
Fiscal
Year 2008 Annual A-133 Report with Indiana University Financial Report
Fiscal
Year 2007 Annual A-133 Report with Indiana University Financial Report
Fiscal
Year 2006 Annual A-133 Report with Indiana University Financial Report
Fiscal
Year 2005 Annual A-133 Report with Indiana University Financial Report