Cognizant Agency for Audit

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NIH: The Federal agency designated to carry out the responsibilities described in 45 CFR § 75.513(a). The cognizant agency for audit is not necessarily the same as the cognizant agency for indirect costs. A list of cognizant agencies for audit may be found at the FAC Web site.

OSP: Cognizant agency for audit means the Federal agency designated to carry out the audit supervision responsibilities described in 2 CFR §200.513.  Since Harvard’s primary source of federal support comes from the National Institutes of Health (“NIH”), the cognizant agency is the Department of Health and Human Services (“DHHS”).  A list of cognizant agencies for audit may be found at the FAC Web site.

Taimu: Cognizant agency for audit means the Federal agency designated to carry out the responsibilities described in §200.513 Responsibilities, paragraph (a). The cognizant agency for audit is not necessarily the same as the cognizant agency for F&A costs. A list of cognizant agencies for audit may be found at the FAC Web site.