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

Audit · National Science Foundation OIG · 2021-05-13 · about National Science Foundation

Report

Title
Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of New Mexico
Submitting OIG
National Science Foundation OIG
Component agency
National Science Foundation
Type
Audit
Publication date
2021-05-13

Recommendations (9)

#StatusText
Finding1Rec.1ClosedResolve 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.
Finding1Rec.2ClosedDirect 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…
Finding1Rec.3ClosedDirect 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.
Finding2Rec.1ClosedResolve 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.
Finding2Rec.2ClosedDirect 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.
Finding2Rec.3ClosedDirect 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).
Finding2Rec.4ClosedDirect 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…
Finding3Rec.1ClosedDirect 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…
Finding3Rec.2ClosedDirect 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…

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