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Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Alaska Fairbanks

Audit · National Science Foundation OIG · 2021-03-31 · about National Science Foundation

Report

Title
Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Alaska Fairbanks
Submitting OIG
National Science Foundation OIG
Component agency
National Science Foundation
Type
Audit
Publication date
2021-03-31

Recommendations (10)

#StatusText
Finding1Rec.1ClosedDirect 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.
Finding1Rec.2ClosedDirect 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…
Finding2Rec.1ClosedDirect 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.
Finding2Rec.2ClosedDirect 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…
Finding3Rec.1ClosedDirect 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.
Finding3Rec.2ClosedDirect 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…
Finding3Rec.3ClosedDirect 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-…
Finding3Rec.4ClosedDirect UAF to establish clear guidance regarding the allowability of credit card convenience fees.
Finding3Rec.5ClosedDirect 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…
Finding4Rec.1ClosedDirect 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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