Reports

National Science Foundation OIG

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

Audit | 5/25/2021

Finding 1, Rec. 1 - Closed

Direct FSU to provide documentation supporting that it has repaid or otherwise credited the $4,808 of questioned Award Cash Management $ervice drawdowns for which it has agreed to reimburse NSF.

Finding 1, Rec. 2 - Closed

Direct FSU to update its administrative and management processes and internal control procedures for awards with expiring appropriations. Updated processes could include: a. Validating that FSU adequately documents that any Award Cash Management $ervice draws in excess of its actual expenses support immediate cash needs. b. Ensuring that FSU’s system prohibits personnel from posting costs to an award after the award’s appropriation expires.

Finding 2, Rec. 1 - Closed

Direct FSU to provide documentation supporting that it has repaid or otherwise credited the $3,648 in questioned publication and other direct costs for which it has agreed to reimburse NSF.

Finding 2, Rec. 2 - Closed

Direct FSU to establish clear guidance regarding the allowability of publication expenses, including the need to acknowledge NSF funding sources.

Finding 2, Rec. 3 - Closed

Direct FSU to strengthen its grant closeout procedures to ensure that it reimburses NSF for any expenses that it determines did not benefit the NSF award(s) charged. Additional procedures should ensure that FSU refunds the NSF award(s) for any materials and supplies that it was unable to use before the award’s period of performance expired.

Finding 2, Rec. 4 - Closed

Direct FSU to implement additional controls to prevent personnel from directly charging NSF awards for costs charged to accounts established to accumulate expenses that are not typically allowed on Federal awards, such as credit/debit fees, unless the personnel obtain specific prior approval.

Finding 3, Rec. 1 - Closed

Direct FSU to provide documentation supporting that it has repaid or otherwise credited the $567 of questioned indirect costs for which it has agreed to reimburse NSF.

Finding 3, Rec. 2 - Closed

Direct FSU to strengthen its administrative and management processes and internal controls for applying indirect costs to Federal awards. Updated procedures could include implementing an annual review of other direct costs charged to sponsored awards that include funding for participant support costs to ensure that FSU is appropriately segregating other direct costs incurred on behalf of participants in accounts to which it does not apply indirect costs.

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.

Department of Veterans Affairs OIG

Inadequate Resident Supervision and Documentation of an Ophthalmology Procedure at the Oklahoma City VA Health Care System in Oklahoma

The VA Office of Inspector General (OIG) conducted an inspection in response to allegations related to ophthalmology resident supervision and quality of care by an attending ophthalmologist (subject ophthalmologist) at the Oklahoma City VA Health Care System in Oklahoma. The OIG substantiated that the subject ophthalmologist failed to provide adequate resident supervision and entered inaccurate documentation related to supervision for a single patient case. The ophthalmology residents were unable to reach the subject ophthalmologist when the patient experienced a complication during an eye...

Full Details: Oversight.gov Report Page

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 Veterans Affairs OIG

Comprehensive Healthcare Inspection Program (virtual reviews) Reports VISN 6 & 2

This report will provide (1) a descriptive evaluation of Veterans Integrated Service Network facilities’ pandemic readiness and response as determined by recent Comprehensive Healthcare Inspection Program inspections.

Department of Veterans Affairs OIG

Inconsistent Documentation and Management of COVID-19 Vaccinations for Community Living Center Residents

While reviewing the Veterans Health Administration’s (VHA) plans to document receipt and distribution of the COVID-19 vaccine, the VA Office of Inspector General (OIG) determined that VHA facilities did not consistently document the COVID-19 vaccination status of veterans living in VA’s Community Living Centers (CLCs). The OIG determined that VHA could not know at a national level whether the vaccine was offered to some CLC residents, and if so, what their status was. Because CLC residents are in the highest COVID-19 vaccine priority group, they should be offered the vaccine, when possible...

Full Details: Oversight.gov Report Page

Department of Veterans Affairs OIG

Review of Community-Based Outpatient Clinics Closed Due to the COVID-19 Pandemic

The VA Office of Inspector General (OIG) reviewed community-based outpatient clinic (CBOC) closures that occurred due to the COVID-19 pandemic to evaluate the impact on patient care. The OIG virtually interviewed Veterans Health Administration (VHA) staff at 140 facilities that oversaw the 1,031 CBOCs that were operational prior to the World Health Organization’s pandemic declaration. Of these CBOCs, 173 were closed to face-to-face visits on or after February 1, 2020. Reasons for closure fell into four categories including (a) safety of patients and staff, (b) need for consolidation of...

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.

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Reports

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

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

Inadequate Resident Supervision and Documentation of an Ophthalmology Procedure at the Oklahoma City VA Health Care System in Oklahoma

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

Comprehensive Healthcare Inspection Program (virtual reviews) Reports VISN 6 & 2

Inconsistent Documentation and Management of COVID-19 Vaccinations for Community Living Center Residents

Review of Community-Based Outpatient Clinics Closed Due to the COVID-19 Pandemic

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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