← oversight.gov IG reports

Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Central Florida

Audit · National Science Foundation OIG · 2021-05-27 · about National Science Foundation

Report

Title
Performance Audit of the Implementation of OMB COVID-19 Flexibilities – University of Central Florida
Submitting OIG
National Science Foundation OIG
Component agency
National Science Foundation
Type
Audit
Publication date
2021-05-27

Recommendations (7)

#StatusText
Finding1Rec.1ClosedDirect UCF to provide documentation supporting that it has repaid or otherwise credited the $134 in questioned fringe benefit costs for which it has agreed to reimburse NSF.
Finding1Rec.2ClosedDirect UCF to notify its Federal sponsors that its personnel have not yet certified their effort for the Fall 2019, Spring 2020, Summer 2020, and Fall 2020 semesters.
Finding1Rec.3ClosedDirect UCF to require its employees to certify their effort for the Fall 2019, Spring 2020, Summer 2020, and Fall 2020 semesters and then process any cost transfers needed to ensure that UCF charged NSF for salary costs that were consistent with the…
Finding1Rec.4ClosedDirect UCF to review all salary earned during June 2020 to verify that its accounting system appropriately applied fringe benefits at the correct rate and, if the accounting system did not apply fringe benefits at the correct rate, process any…
Finding2Rec.1ClosedDirect UCF to provide documentation supporting that it has repaid or otherwise credited the $160 of questioned participant support costs for which it has agreed to reimburse NSF.
Finding2Rec.2ClosedDirect UCF to establish policies and procedures to ensure that it obtains and documents proper approval for insurance costs before charging the costs to NSF awards.
Finding2Rec.3ClosedDirect UCF to establish policies and procedures to ensure that it does not apply fringe benefit rates to participant support costs that it processes through its payroll subledger.

Source

Authoritative
oversight.gov report page
Machine
JSON-LD · Markdown