Reports

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.

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.

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.

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.

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.

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.

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.

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

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.

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.