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Audit Reports

Institutional Audit Reports (A-133)

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 External link 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.

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