Under Uniform Guidance:
A Cognizant Agency is the federal agency responsible for reviewing and resolving audit findings when an auditee expends $50 million or more in federal funds.
An Oversight Agency may be assigned to smaller auditees and provides guidance but is not responsible for resolving findings.
These roles help federal agencies coordinate audit review across multiple programs.
How to find your agency assignment:
To determine the cognizant or oversight agency for an entity:
Go to app.fac.gov/search.
Search for the entity by UEI.
Look for the “Cog/Over” column in the results table to see the assigned agency number.
Once you have the agency number, you can refer to the appendix of the most recent OMB Compliance Supplement to find federal audit contacts. These contacts can answer questions about your agency assignment and audit responsibilities.