Reports

National Science Foundation OIG

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

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 - Closed

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

Small Business Administration OIG

SBA’s Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program

The Office of Inspector General (OIG) is issuing this Evaluation report to notify Small Business Administration (SBA) officials of significant matters regarding its handling of complaints of identity theft in the Coronavirus Disease 2019 (COVID-19) Economic Injury Disaster Loan (EIDL) program. We recommend the Administrator to direct the Associate Administrator for the Office of Disaster Assistance, the Chief Financial Officer for the Office of Performance Management and Chief Financial Officer, and the Associate Administrator for the Office of Capital Access to: 1. Develop a process to...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 5/06/2021

U.S. Postal Service OIG

Customer Perceptions of the U.S. Postal Service During the COVID-19 Pandemic

The OIG conducted a nationally representative survey to understand the ways the COVID-19 pandemic may have altered customer perceptions of the Postal Service and their habits around mail and other postal-related activities. The OIG found that Americans continued to hold favorable views of the Postal Service during the pandemic, underscoring the important role USPS plays for the nation. During the pandemic, the core ways customers interacted with the Postal Service were through mail receipt, post office visits, and delivery of online orders. Nearly 70 percent of survey respondents reported...

Full Details: Oversight.gov Report Page

Small Business Administration OIG

Management Alert Serious Concerns About SBA’s Control Environment and the Tracking of Performance Results in the Shuttered Venue Operators Grant Program

The Office of Inspector General (OIG) is issuing this Management Alert regarding serious concerns with the control environment and the tracking of performance results in the Shuttered Venue Operators Grant (SVOG) program requiring immediate attention and action. SBA should take immediate action to reduce or eliminate risks by strengthening existing controls and implementing internal controls to address potential misuse of federal funds. Strong controls will ensure the SVOG program can effectively help eligible small business owners and entities that have suffered economic injury because of the...

Full Details: Oversight.gov Report Page

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.

Small Business Administration OIG

Evaluation of SBA’s Award Procedures for the CARES Act Entrepreneurial Development Cooperative Agreements

This report found that SBA awarded the CARES Act entrepreneurial development cooperative agreements and grants in accordance with applicable federal laws, regulations, and guidance. We found program officials established performance goals and identified performance indicators. To more effectively ensure performance goals are achieved as intended, SBA should clearly define the performance goals and set performance targets. We recommended that SBA enforce standard operating procedures requiring defined performance goals and include performance targets in all future SBDC and WBC cooperative...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 3/30/2021

U.S. Postal Service OIG

Impact of Pandemic on Postal Service Finances

From March through September 2020, the Postal Service separated pandemic-related expenses from daily operating expenses to determine the financial impact. These pandemic-related expenses included supplies, services, transportation expenses, and sick and annual leave expenses, among others. Some expenses, such as supplies and services, were directly tracked while others, like transportation expenses, were estimated. Our objective was to assess the impact of the pandemic on Postal Service finances.

Full Details: Oversight.gov Report Page

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Reports

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

SBA’s Handling of Identity Theft in the COVID-19 Economic Injury Disaster Loan Program

Customer Perceptions of the U.S. Postal Service During the COVID-19 Pandemic

Management Alert Serious Concerns About SBA’s Control Environment and the Tracking of Performance Results in the Shuttered Venue Operators Grant Program

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

Evaluation of SBA’s Award Procedures for the CARES Act Entrepreneurial Development Cooperative Agreements

Impact of Pandemic on Postal Service Finances

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