Research Quality Assurance

The annual Single Audit is a comprehensive audit of an institution's financial statements and federal awards. It is required for entities that expend more than $750,000 in federal awards per year, as per the 2 CFR 200.501 Audit Requirements.  The Single Audit is the federal government's means of obtaining reasonable assurance that grantee institutions are appropriately stewarding federal funds and are following applicable regulations.

The Single Audit occurs annually and is conducted by the State Board of Accounts or a contracted accounting firm (Purdue currently uses Plante Moran). The Single Audit involves selecting a sample of federal awards and expenses charged to those awards, and testing whether costs are in compliance with the Uniform Guidance Subpart D (Administrative Requirements), the Uniform Guidance Subpart E (Cost Principles), as well as award terms and conditions.

RQA coordinates the Single Audit process for Purdue University and serves as the liaison between the auditors and the campus units. RQA also provides training and assistance to campus units on how to prepare for and respond to the Single Audit requests and findings. This may include documentation related to Eligibility and Special Tests related to funds received.  This type of documentation will generally be provided by Investigators and staff in their labs.

A Sponsor Audit is an audit conducted by a sponsor or its representative to review the financial and/or programmatic aspects of a specific award or a portfolio of awards. Sponsor audits may be initiated for various reasons, such as routine monitoring, risk assessment, allegation of noncompliance, or closeout of an award. Sponsor audits may cover a range of topics, such as allowability of costs, adequacy of internal controls, accuracy of reporting, adherence to performance objectives, and protection of intellectual property.

RQA facilitates sponsor audits for Purdue University and serves as the primary contact for the sponsor or its representative. RQA also provides guidance and support to campus units on how to prepare for and respond to sponsor audit requests and findings.

An Invoice Review is a review of an invoice submitted by a subrecipient or a contractor to verify that the charges are reasonable, allocable, and allowable for the project. An invoice review may also include a verification of the subrecipient's or contractor's compliance with the terms and conditions of the subaward or contract. Invoice reviews are performed by RQA, with assistance from SPS Post Award team as needed.  Transaction requests are similar to Invoice Reviews and are also completed by RQA when possible. 

A Site Visit or Desk Audit is a visit by a sponsor or its representative to a campus unit or a research site to evaluate the financial and/or programmatic aspects of a sponsored project. Site visits may be planned or unplanned, and may occur before, during, or after the project period. Site visits may involve interviews, observations, inspections, or document reviews.  The purpose of a Site visit may be done in advance of an award or continued funding and focuses on verifying that the University has the appropriate expertise, staffing, resources, and capacity to manage the award.

RQA coordinates site visits and desk audits for Purdue University and serves as the point of contact for the sponsor or its representative. RQA also provides guidance and support to campus units on how to prepare for and conduct site visits.

An Internal Audit is an audit conducted by the Purdue University Internal Audit (IA) to assess the adequacy and effectiveness of the internal controls and compliance of a campus unit or a process. Internal audits may be planned or unplanned, and may cover a variety of topics, such as financial management, procurement, payroll, human resources, information technology, or research administration.

RQA collaborates with IA on internal audits related to sponsored research and provides input and feedback on the audit scope, methodology, findings, and recommendations. RQA also assists campus units on how to implement the audit recommendations and improve their internal controls and compliance.