Phone: 208-885-6111
Toll-free: 88-88-UIDAHO
Fax: 208-885-9119
Student Union Building
875 Perimeter Drive MS 4264
Moscow, ID 83844-4264


Phone: 208-334-2999
Fax: 208-364-4035
322 E. Front Street
Boise, ID 83702


Coeur d'Alene

Phone: 208-667-2588
Toll-free: 888-208-2268
Fax: 208-664-1272
1031 N. Academic Way,
Suite 242
Coeur d'Alene, ID 83814


Idaho Falls

Phone: 208-282-7900
Fax: 208-282-7929
1776 Science Center Drive, Suite 306
Idaho Falls, ID 83402


Regulatory Oversight

The expenditure of sponsored (and particularly federally-sponsored) funds is closely regulated and monitored.  Each institution that has federally-sponsored research in excess of $750,000 annually is subject to federal audit.  The federal agency assigned to audit responsibility depends upon the composition of that institution’s federal funding portfolio.  The U.S. Department of Education (USDE) is the University of Idaho’s cognizant agency for audit.  (Note that the cognizant agency with responsibility for negotiation with the University regarding fringe benefit and overhead rates is the Department of Health and Human Services (DHHS)).   

The financial administration of sponsored funding is in accordance with circulars issued by the Office of Management and Budget (OMB): 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards for awards issued on/after 12/26/2014For awards issued prior to 12/26/2014 management is in accordance with: Circular A-21 Cost Principals for Educational Institutions, Circular A-110 Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, and Circular A-133 Audits of States, Local Governments and Non-Profit Organizations.  

Note that while these circulars are specific to federal agencies and to grants, the basic principles are generally applied to contracts and agreements as well.  Recent high-profile cases involving unauthorized expenditures or questionable accounting practices at some major research universities have led to increased requirements to document that the University is monitoring and enforcing proper stewardship of the funds that taxpayers provide for research.