As prescribed in FAR 52.245-1(f)(2), UNM will perform “periodic internal reviews and audits” by the UNM Internal Audit Department. Each fiscal year, the Internal Audit Department develops the annual Audit Plan and presents it to the Audit and Compliance Committee for its review and approval. This Audit Plan is primarily based on a University-wide risk assessment. Please see their risk assessment methodology at http://www.unm.edu/~iaudit/. The results of these reviews and audits will be made available to the Government Property Administrator upon request.