Reports

Department of Defense OIG

Audit of the DoD Coronavirus Aid, Relief, and Economic Security Act Awards to the Defense Industrial Base

National Science Foundation OIG

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – Florida International University

Audit | 5/19/2021

Finding 1, Rec. 1 - Closed

Resolve the $1,252 in questioned Award Cash Management $ervice drawdowns for which FIU has not agreed to reimburse NSF and direct FIU to repay or otherwise remove the sustained questioned costs from its NSF awards.

Finding 1, Rec. 2 - Closed

Direct FIU to provide documentation supporting that it has repaid or otherwise credited the $14,167 of questioned costs for which it has agreed to reimburse NSF.

Finding 1, Rec. 3 - Closed

Direct FIU to update its administrative and management processes and internal control procedures surrounding the Award Cash Management $ervice for awards with expiring appropriations. Updated processes should ensure FIU appropriately documents how it calculates the final draw amounts for awards with expiring appropriations, to ensure it only uses the draws to cover costs incurred before the appropriation expired.

Finding 1, Rec. 4 - Closed

Direct FIU to strengthen its award set-up processes and procedures to ensure it cannot charge costs to an active award if the Federal appropriations for the award have expired.

Finding 2, Rec. 1 - Closed

Resolve the $791 in questioned fringe benefit costs for which FIU has not agreed to reimburse NSF and direct FIU to repay or otherwise remove the sustained questioned costs from its NSF awards.

Finding 2, Rec. 2 - Open

Direct FIU to provide documentation supporting that it has repaid or otherwise credited the $5,934 of questioned promotional and salary costs for which it has agreed to reimburse NSF.

Finding 2, Rec. 3 - Open

Direct FIU to establish clear guidance regarding the 
allowable uses

An allowable use is any expenditure on which an entity can spend funding.


of participant support cost funding. This guidance should address: a. Allowable uses of participant support cost funding. b. How to verify personnel did not apply fringe benefit rates to participant stipends or other non-salary expenses.

Finding 2, Rec. 4 - Closed

Direct FIU to strengthen its monitoring procedures surrounding costs charged to its NSF Research Experiences for Undergraduates programs. Updated procedures should ensure FIU charges costs associated with promotional and/or other unallowable items to nonFederal funding sources.

Finding 3, Rec. 1 - Closed

Direct FIU to update its current practices to ensure it only applies fringe benefits using fringe benefit rates that have been approved by its cognizant audit agency.

National Science Foundation OIG

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – State University of New York at Stony Brook

Full Details: Oversight.gov Report Page

Audit | 5/18/2021

Finding 1, Rec. 1 - Closed

Direct Stony Brook to provide documentation supporting that it has repaid or otherwise credited the $20,530 of questioned Award Cash Management $ervice drawdowns associated with unspent funds.

Finding 1, Rec. 2 - Closed

Direct Stony Brook to update its administrative and management processes and internal control procedures surrounding the Award Cash Management $ervice for awards with expiring appropriations. Updated processes could include validating that Stony Brook only draws down funding based on immediate cash needs and/or adequately documents that any Award Cash Management $ervice draws in excess of its actual expenses support immediate cash needs.

Finding 2, Rec. 1 - Closed

Direct Stony Brook to provide documentation supporting that it has repaid or otherwise credited the $6,913 in questioned travel costs for which it has agreed to reimburse NSF.

Finding 2, Rec. 2 - Closed

Direct Stony Brook to provide additional guidance to ensure personnel reimburse NSF timely for cash drawn down for unused travel advances.

Finding 3, Rec. 1 - Closed

Direct Stony Brook to provide documentation supporting that it has repaid or otherwise credited the $3,898 in questioned travel costs for which it has agreed to reimburse NSF.

Finding 3, Rec. 2 - Closed

Direct Stony Brook to strengthen its monitoring procedures and internal controls surrounding the allocation of travel expenses to sponsored projects. Processes could include reviewing and assessing the allocation of all travel expenses charged to NSF awards.

Finding 4, Rec. 1 - Open

Direct Stony Brook to separately track its on-campus and off-campus activities so that it can appropriately apply the approved on-campus and off-campus indirect cost rates.

Finding 4, Rec. 2 - Open

Direct Stony Brook to update its current budget proposal process to eliminate the use of blended indirect cost rates.

Finding 5, Rec. 1 - Open

Direct Stony Brook to update its current award set-up practices to require that, when setting up accounts established for NSF awards, personnel ensure that the accounts apply indirect costs using the rates that were established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of the NSF grant award, rather than using the rates included within the original grant proposal.

Finding 5, Rec. 2 - Open

Direct Stony Brook to update its current award set-up practices to remove the establishment of indirect cost budget caps.

National Science Foundation OIG

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of New Mexico

Full Details: Oversight.gov Report Page

Audit | 5/13/2021

Finding 1, Rec. 1 - Closed

Resolve the $17,269 in questioned unreasonable per diem, airfare, and ground transportation costs for which UNM has not agreed to reimburse NSF and direct UNM to repay or otherwise remove the sustained questioned costs from its NSF awards.

Finding 1, Rec. 2 - Closed

Direct UNM to strengthen its administrative and management procedures for reviewing travel expenses incurred on sponsored projects. Updated procedures could include periodic training for Principal Investigators to ensure they understand when NSF Grant Officer approval should be requested and how to appropriately document that only reasonable costs were charged to NSF awards.

Finding 1, Rec. 3 - Closed

Direct UNM to strengthen its policies and procedures regarding the reasonableness of per diem expenses incurred when employees are temporarily relocated for a period longer than 30 days.

Finding 2, Rec. 1 - Open

Resolve the $3,613 in questioned tuition costs for which UNM has not agreed to reimburse NSF and direct UNM to repay or otherwise remove the sustained questioned costs from its NSF awards.

Finding 2, Rec. 2 - Closed

Direct UNM to provide documentation supporting that it has repaid or otherwise credited the $83 of questioned travel costs for which it has agreed to reimburse NSF.

Finding 2, Rec. 3 - Closed

Direct UNM to strengthen its controls surrounding the approval of expense reimbursements to ensure approvers appropriately verify that travelers are reimbursed at the appropriate U.S. General Services Administration per diem rate(s).

Finding 2, Rec. 4 - Open

Direct UNM to strengthen its policies and procedures surrounding the use of participant support cost funding to cover tuition remission expenses. Specifically, UNM should update its current tuition remission policies and procedures to ensure that it does not use participant support costs to cover costs associated with credit hours that do not benefit student participants.

Finding 3, Rec. 1 - Closed

Direct UNM to update its award set-up practices to require that, when setting up accounts established for NSF awards, personnel ensure that the accounts apply indirect costs using the rates that were established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of the NSF grant award, rather than using the rates included within the original grant proposal.

Finding 3, Rec. 2 - Closed

Direct UNM to require subawardees to apply indirect costs using the rates that were established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of the subaward agreement, rather than using the rates included within the subaward budget and proposal.

Pandemic Response Accountability Committee

Key Insights: COVID-19 in Correctional and Detention Facilities

Correctional and detention facilities present unique challenges in preventing and controlling the spread of COVID-19. When compared to the general population, a disproportionate number of COVID-19 outbreaks and deaths occur in jails, prisons, and detention facilities across the country. The Centers for Disease Control and Prevention has noted that the confined nature of correctional and detention facilities, combined with their congregate environments, heightens the potential for COVID-19 to spread once introduced into a facility. Individuals typically eat, sleep, and participate in activities...

Full Details: Oversight.gov Report Page

Department of Defense OIG

Audit of the U.S. Army Corps of Engineers Use of Undefinitized Contract Actions for the Conversion of Alternate Care Sites in Response to the Coronavirus Disease–2019 Pandemic

Full Details: Oversight.gov Report Page

Audit | 4/07/2021

Department of Defense OIG

Audit of Public Health Emergency Readiness at Military Installations

Full Details: Oversight.gov Report Page

Department of Defense OIG

Audit of the Impact of Coronavirus Disease–2019 on Basic Training

Full Details: Oversight.gov Report Page

Audit | 3/31/2021

D-2021-0069-D000RL-0001-0001.1 - Closed

Rec. 1: The DoD OIG recommended that the Commanders of the U.S. Army Training and Doctrine Command; Marine Corps Training and Education Command; Naval Education and Training Command; Naval Service Training Command; and Air Education and Training Command develop procedures to ensure compliance with the implementation of COVID-19 guidance at basic training centers.

D-2021-0069-D000RL-0001-0001.2 - Closed

D-2021-0069-D000RL-0001-0001.3 - Closed

D-2021-0069-D000RL-0001-0001.4 - Closed

D-2021-0069-D000RL-0001-0002.1 - Closed

Rec. 2: The DoD OIG recommended that the Commanders of Marine Corps Training and Education Command and Air Education and Training Command develop procedures to ensure compliance with screening and testing of recruits and training personnel, including procedures for timely testing and delivery of results.

D-2021-0069-D000RL-0001-0002.2 - Closed

D-2021-0069-D000RL-0001-0003 - Closed

Rec. 3: The DoD OIG recommended that the U.S. Army Training and Doctrine Command develop procedures to ensure compliance with the use of personal protective equipment necessary for basic training, including defining social distancing requirements with additional emphasis on the use of masks for indoor and outdoor environments.

D-2021-0069-D000RL-0001-0004.1 - Closed

Rec. 4: The DoD OIG recommended that the Commanders of the Marine Corps Training and Education Command; Naval Education and Training Command; Naval Service Training Command; and Air Education and Training Command develop procedures to ensure compliance with the use of cleaning supplies necessary for basic training.

D-2021-0069-D000RL-0001-0004.2 - Closed

D-2021-0069-D000RL-0001-0004.3 - Closed

D-2021-0069-D000RL-0001-0005.1 - Closed

Rec. 5: The DoD OIG recommended that the Commanders of the Naval Education and Training Command; Naval Service Training Command; and Air Education and Training Command assess manpower requirements for training personnel to ensure compliance with COVID-19 procedures required by DoD guidance and take appropriate action based on that assessment.

D-2021-0069-D000RL-0001-0005.2 - Closed

National Science Foundation OIG

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Kentucky Research Foundation

Full Details: Oversight.gov Report Page

Audit | 3/31/2021

National Science Foundation OIG

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Alaska Fairbanks

Full Details: Oversight.gov Report Page

Audit | 3/31/2021

Finding 1, Rec. 1 - Closed

Direct UAF to provide documentation supporting that it has repaid or otherwise credited the $14,964 of questioned Award Cash Management $ervice drawdowns associated with unreturned credits.

Finding 1, Rec. 2 - Closed

Direct UAF to provide additional training to the individual(s) responsible for making draws within NSF’s Award Cash Management $ervice system to ensure that UAF appropriately incorporates credits when calculating the total amount to draw down from, or return to, NSF.

Finding 2, Rec. 1 - Closed

Direct UAF to provide documentation supporting that it has repaid or otherwise credited the $10,704 of questioned indirect costs for which it has agreed to reimburse NSF.

Finding 2, Rec. 2 - Closed

Direct UAF to strengthen its administrative and management processes and training procedures for ensuring that it appropriately applies indirect costs to costs charged to Federal awards. Updated processes could include: a. Requiring an annual review of sponsored award accounts that UAF established to track participant support costs to ensure that the accounts do not apply indirect costs. b. Requiring that personnel manually review purchase card transactions that exceed $5,000 to evaluate whether UAF should account for the purchase(s) as equipment.

Finding 3, Rec. 1 - Closed

Direct UAF to provide documentation supporting that it has repaid or otherwise credited the $2,938 of questioned travel and other direct costs for which it has agreed to reimburse NSF.

Finding 3, Rec. 2 - Closed

Direct UAF to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional controls to help ensure that UAF appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs.

Finding 3, Rec. 3 - Closed

Direct UAF to provide additional training regarding the types of travel expenses that are allowable and unallowable under Federal and NSF regulation and UAF policy. This training should specifically address how to account for expenses claimed by non-UAF employees for which UAF has received a travel credit.

Finding 3, Rec. 4 - Closed

Direct UAF to establish clear guidance regarding the allowability of credit card convenience fees.

Finding 3, Rec. 5 - Closed

Direct UAF to strengthen its administrative and management processes and procedures surrounding the approval of travel expense reports. Updated procedures could include: a. Conducting annual training for those individuals responsible for reviewing and approving expense reports within each department. b. Requiring personnel to perform additional procedures when a traveler diverts from their original travel itinerary.

Finding 4, Rec. 1 - Closed

Direct UAF to update its current practices for establishing indirect cost rates to ensure that UAF applies indirect costs to NSF awards using the rate(s) established in the appropriate Negotiated Indirect Cost Rate Agreement.

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State/Local Agency

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Management Challenges

Any Recommendations

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Reports

Audit of the DoD Coronavirus Aid, Relief, and Economic Security Act Awards to the Defense Industrial Base

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – Florida International University

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – State University of New York at Stony Brook

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of New Mexico

Key Insights: COVID-19 in Correctional and Detention Facilities

Audit of the U.S. Army Corps of Engineers Use of Undefinitized Contract Actions for the Conversion of Alternate Care Sites in Response to the Coronavirus Disease–2019 Pandemic

Audit of Public Health Emergency Readiness at Military Installations

Audit of the Impact of Coronavirus Disease–2019 on Basic Training

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Kentucky Research Foundation

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Alaska Fairbanks

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