In accordance with the Office of Management and Budget (OMB) Circular A-21, the University of Georgia was required to file a Disclosure Statement (DS-2) with the Department of Health and Human Services’ Division of Cost Allocation (DCA) in July 1996. The DS-2 reflects the University’s cost accounting practices and conformance to federal guidelines for sponsored research and is subject to review by the federal government’s offices of the DCA, DHHS Inspector General, Defense Contract Audit Agency, as well as other external auditors.

To determine the adequacy of the July 1996 submission, the University contracted with Jim Vitale & Associates, Inc. in March 2004 to provide a high level assessment of the effectiveness of the written policies and procedures. A steering committee and several work groups composed of faculty, staff, and administrators from campus, worked for over one year to assess and revise existing policies and procedures and create new ones in areas with deficient standards. On June 28, 2005, a revised DS-2 was submitted to the DCA. After an audit and review of the document, the DS-2 was approved and accepted by DCA on January 5, 2009.

These new policies and procedures outlined in the June 28, 2005, submission became effective January 1, 2006. A campus wide training initiative was conducted between November 2005 and February 2006. As decided at the October 27, 2005, Vice Presidents, Associate Provosts, and Deans meeting, the following training was conducted by the Post Award Accounting department:
• Overview with the Research Communication Group
• Overview with Associate/Assistant Deans and Department Heads
• Training with Faculty during faculty meetings
• Training with college administrators and departmental business managers
• Regular course offerings at the Training & Development Center

Experience shows that non-compliance with, or ignorance of, policies and procedures cited in the DS-2 is an institution’s greatest risk for audit findings, fines and penalties.

 If you have any questions about the DS-2 and related policies and procedures, please contact Post Award Accounting at 706-227-7223.

Compliance with the University’s cost accounting policies and procedures can only be attained with your support and that of your faculty and staff. We appreciate your dedication in providing an environment in which sponsored program accounts are maintained in compliance with the established standards. Collectively, our actions demonstrate the University’s overall commitment and adherence to fiduciary responsibility and compliance with federal guidelines and expectations.

 

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