- Central Records from offices such as ORSP, Purchasing, and Payroll
- Departmental Files
- Laboratory Records
The sponsor or auditors should contact ORSP before beginning an audit. ORSP will then notify the department. If the PI or department is contacted by the auditor directly, refer them to ORSP before scheduling any visits or releasing any documents.
Financial liability for audit disallowances, other than for those which result from deficiencies in the University's policies and procedures, rests with the department, school or center having primary responsibility for the project on which costs are questioned.