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Cognizant Agency for AuditThe Federal agency designated to carry out the responsibilities described in 45 CFR § 75.513(a). The cognizant agency for audit is not necessarily the same as the cognizant agency for indirect costs. [..]
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Cognizant Agency for AuditCognizant agency for audit means the Federal agency designated to carry out the audit supervision responsibilities described in 2 CFR §200.513. Since Harvard’s primary source of federal support comes from the National Institutes of Health (“NIH”), the cognizant agency is the Department of Health and Human Services (“DHHS”). A list of cognizant ag [..]
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