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National Science Foundation OIG

Audits of Grant Recipient Use of Temporary Administrative Flexibilities Authorized by OMB

Report Description

In response to the Coronavirus Disease 2019 pandemic the Office of Management and Budget authorized temporary administrative flexibilities available to Federal grant recipients. We will be conducting audits of 10 NSF grant recipients to determine (1) whether and how each recipient implemented the temporary administrative flexibilities authorized in OMB memoranda M-20-17, M-20-20, and M-20-26 and (2) if costs claimed are allowable, allocable, reasonable, and in compliance with NSF award terms and conditions and applicable Federal requirements. The audit period for these engagements will span March 1, 2020, to September 30, 2020.