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Performance Audit of the Implementation of OMB COVID-19 Flexibilities – State University of New York at Stony Brook

Audit · National Science Foundation OIG · 2021-05-18 · about National Science Foundation

Report

Title
Performance Audit of the Implementation of OMB COVID-19 Flexibilities – State University of New York at Stony Brook
Submitting OIG
National Science Foundation OIG
Component agency
National Science Foundation
Type
Audit
Publication date
2021-05-18

Recommendations (10)

#StatusText
Finding1Rec.1ClosedDirect 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.
Finding1Rec.2ClosedDirect 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…
Finding2Rec.1ClosedDirect 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.
Finding2Rec.2ClosedDirect Stony Brook to provide additional guidance to ensure personnel reimburse NSF timely for cash drawn down for unused travel advances.
Finding3Rec.1ClosedDirect 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.
Finding3Rec.2ClosedDirect 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…
Finding4Rec.1ClosedDirect 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.
Finding4Rec.2ClosedDirect Stony Brook to update its current budget proposal process to eliminate the use of blended indirect cost rates.
Finding5Rec.1ClosedDirect 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…
Finding5Rec.2ClosedDirect Stony Brook to update its current award set-up practices to remove the establishment of indirect cost budget caps.

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