# Performance Audit of the Implementation of OMB COVID-19 Flexibilities - Florida State University
> **Audit** by National Science Foundation OIG · 2021-05-25
> *About: National Science Foundation*
## Report
- **Title:** Performance Audit of the Implementation of OMB COVID-19 Flexibilities - Florida State University
- **Submitting OIG:** National Science Foundation OIG
- **Component agency:** National Science Foundation
- **Type:** Audit
- **Publication date:** 2021-05-25

## Recommendations

- **Rec Finding1Rec.1** (Closed): Direct FSU to provide documentation supporting that it has repaid or otherwise credited the $4,808 of questioned Award Cash Management $ervice drawdowns for which it has agreed to reimburse NSF.
- **Rec Finding1Rec.2** (Closed): Direct FSU to update its administrative and management processes and internal control procedures for awards with expiring appropriations. Updated processes could include: a. Validating that FSU adequately documents that any Award Cash Management $…
- **Rec Finding2Rec.1** (Closed): Direct FSU to provide documentation supporting that it has repaid or otherwise credited the $3,648 in questioned publication and other direct costs for which it has agreed to reimburse NSF.
- **Rec Finding2Rec.2** (Closed): Direct FSU to establish clear guidance regarding the allowability of publication expenses, including the need to acknowledge NSF funding sources.
- **Rec Finding2Rec.3** (Closed): Direct FSU to strengthen its grant closeout procedures to ensure that it reimburses NSF for any expenses that it determines did not benefit the NSF award(s) charged. Additional procedures should ensure that FSU refunds the NSF award(s) for any…
- **Rec Finding2Rec.4** (Closed): Direct FSU to implement additional controls to prevent personnel from directly charging NSF awards for costs charged to accounts established to accumulate expenses that are not typically allowed on Federal awards, such as credit/debit fees, unless the…
- **Rec Finding3Rec.1** (Closed): Direct FSU to provide documentation supporting that it has repaid or otherwise credited the $567 of questioned indirect costs for which it has agreed to reimburse NSF.
- **Rec Finding3Rec.2** (Closed): Direct FSU to strengthen its administrative and management processes and internal controls for applying indirect costs to Federal awards. Updated procedures could include implementing an annual review of other direct costs charged to sponsored awards…
## Source
- [oversight.gov report page](https://www.oversight.gov/reports/audit/performance-audit-implementation-omb-covid-19-flexibilities-florida-state-university)
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