Reports

Environmental Protection Agency OIG

EPA Should Consistently Track Coronavirus Pandemic-Related Grant Flexibilities and Implement Plan for Electronic Grant File Storage

The EPA Office of Grants and Debarment does not know the full extent to which program offices and regions have implemented grant flexibilities and exceptions permitted by the Office of Management and Budget due to the coronavirus pandemic. The Office of Grants and Debarment tracked grants that received flexibilities through its issued class waivers and regulatory exceptions but did not track grants that received flexibilities and exceptions approved by program offices and regions. The lack of agencywide tracking of grant flexibilities and exceptions hindered the Agency’s ability to assess how...

Full Details: Oversight.gov Report Page

Audit | 2/22/2022

Environmental Protection Agency OIG

Authorized State Hazardous Waste Program Inspections and Operations Were Impacted During Coronavirus Pandemic

The coronavirus pandemic impacted Resource Conservation and Recovery Act state program operations and resulted in fewer inspections.

Full Details: Oversight.gov Report Page

Audit | 12/01/2021

Department of Education OIG

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine if Remington College used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) grant funds for allowable and intended purposes. Remington College generally used the Student Aid portion of its HEERF grant funds for allowable and intended purposes but did not always use the Institutional portion of its funds in accordance with Federal requirements. We found that Remington College spent Institutional funds for several unallowable purposes and did not...

Full Details: Oversight.gov Report Page

Audit | 9/28/2021

2.1 - Open

Require Remington College to return to the Department the $80,121 in Institutional grant funds spent beyond the supplemental Institutional grant period or reallocate the funds to other allowable costs.

2.2 - Open

Clarify whether the costs that Remington College initially charged to its Institutional grant for student computers were allowable under the law and existing guidance, and determine whether Remington College’s subsequent reallocation of costs for other expenses in the amount of $64,985 (corrective actions) was appropriate.

2.3 - Open

Determine whether the $639,400 that Remington College charged to its Institutional grant for contracts awarded without a competitive procurement process was reasonable when compared to the quality and costs of suitable alternatives, and if not, require appropriate corrective actions.

2.4 - Open

Require Remington College to incorporate in its policies and procedures for managing HEERF grant funds the Federal requirements related to charging only allowable costs during the grant performance period, using competitive processes for selecting vendors when purchases are over $10,000, obtaining price or rate quotations from an adequate number of qualified vendors for purchases between $10,000 and $250,000, and using formal procurement methods for purchases over $250,000.

2.5 - Open

Require Remington College to ensure that school officials responsible for making purchasing decisions receive sufficient training on Federal rules and regulations related to grant administration and management.

3.1 - Open

Require Remington College to incorporate in its policies and procedures for managing Institutional grant funds the Federal cash management requirements related to minimizing the time between drawing down and spending Federal grant funds, including HEERF funds; maintaining the funds in an interest-bearing account; and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Open

Require Remington College to incorporate in its policies and procedures for managing Student Aid grant funds the Federal cash management requirements related to maintaining the funds in an interest-bearing account and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.3 - Open

Determine whether Remington College accurately calculated interest and ensure that the correct amount of interest is returned to the Federal government in accordance with 2 C.F.R. § 200.305(b)(9).

Environmental Protection Agency OIG

Pandemic Highlights Need for Additional Tribal Drinking Water Assistance and Oversight in EPA Regions 9 and 10

The coronavirus pandemic negatively impacted the oversight and assistance that Regions 9 and 10 provide to the tribal drinking water systems under their purview, as well as the capacity of these systems to provide safe drinking water. The pandemic also underscored the limitations of both EPA resources and tribal drinking water system resiliency. As a result, tribal drinking water systems may be unable to operate safely and comply with drinking water regulations. Access to safe and clean water is critical at all times, but even more so during pandemic situations.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 9/27/2021

National Science Foundation OIG

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

Full Details: Oversight.gov Report Page

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.

Department of Education OIG

Assessment of the Department’s Reconstitution Plans Following COVID-19

The objective of our inspection was to assess the U.S. Department of Education’s (Department) plans and procedures for returning employees to the federal office in the wake of the coronavirus pandemic, including what existing guidance the Department considered when developing its plans and procedures. We found that the Department generally incorporated available guidance, which was intended to provide for a safe and gradual return to federal offices, in its Workplace Reconstitution Transition Plan (Reconstitution Plan). However, we noted that the Department’s Reconstitution Plan does not...

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 12/14/2020

Environmental Protection Agency OIG

CSB Discontinued Information Recovery Testing and Off-Site Backup Storage During the Coronavirus Pandemic

See the additional details link below for the full report, report summary, multimedia or any agency follow-up.

Full Details: Oversight.gov Report Page

Environmental Protection Agency OIG

EPA Has Sufficiently Managed Emergency Responses During the Pandemic but Needs to Procure More Supplies and Clarify Guidance

See the additional details link below for the full report, report summary, multimedia or any agency follow-up.

Full Details: Oversight.gov Report Page

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Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

EPA Should Consistently Track Coronavirus Pandemic-Related Grant Flexibilities and Implement Plan for Electronic Grant File Storage

Authorized State Hazardous Waste Program Inspections and Operations Were Impacted During Coronavirus Pandemic

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Pandemic Highlights Need for Additional Tribal Drinking Water Assistance and Oversight in EPA Regions 9 and 10

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

Assessment of the Department’s Reconstitution Plans Following COVID-19

CSB Discontinued Information Recovery Testing and Off-Site Backup Storage During the Coronavirus Pandemic

EPA Has Sufficiently Managed Emergency Responses During the Pandemic but Needs to Procure More Supplies and Clarify Guidance

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