Insights from NSF Audits of Peer Institutions: Key Findings and Recommendations
Explore the key takeaways from NSF audits of peer institutions, covering types of audit findings, allocation issues, allowability concerns, and inadequate support instances. Gain valuable insights to enhance compliance with NSF policies and improve financial management practices.
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Take-Aways from Past Years NSF Audits of Peer Institutions
Types of Audit Findings Allocation Allowability Inadequate Support Non-Compliance with Institution s Own Policies and Procedures
Allocation - Publications Audit comment in 3 of the 4 audits Expenses must be allocated based on the relative benefits the awards received. 100 percent of the costs to publish a research article that acknowledged nine funding sources as having contributed to the published research. 100 percent of the publication costs [of] articles that each acknowledged three sources of funding as having contributed to the published research. [costs of] an article that did not acknowledge the NSF award charged
Allocation Near Grant Expiration equipment was not received until 89 days before the grant s greater than 6-year [Period of Performance] expired chemicals were not received until 13 days before the grant expired
Allowability Gift Cards $xxx in costs incurred to purchase gift cards that UNCC did not use to benefit the award. ...remove incentive gift card expenses from NSF awards if gift cards go unused.
Allowability Salary Expense Although the salary expenses appear to have benefitted the award charged, the employee s compensation rate fluctuated based on the nature and type of work performed and was not based on an IBS rate.
Allowability Materials and Supplies Office supplies Chemicals after the Period of Performance expired Replacement batteries for uninterruptable power supplies that were not purchased to support the award, but rather to benefit the general network/infrastructure of the researcher s lab, which had sponsored and non-sponsored activity.
Inadequate Support laboratory testing services that were not supported by an executed agreement that identified the scope of the services to be provided, the [Period of Performance] for the services, and/or the lab testing rate(s). workshop facilitation services that were not supported by an executed agreement that identified the scope of the services to be provided, the [Period of Performance] for the services, and/or the consultant s compensation rate.
Non-Compliance with Institutions Own Policies and Procedures [did not complete] a Subrecipient Risk Assessment Questionnaire before executing a subaward .[did not] competitively bid service agreements for consultants [that exceeded] $25,000 effort reports [were] certified more than one academic period after the effort took place [and] two effort reports [were not] certified until requested as part of [the] audit personnel [are] to complete effort reports on a semi-annual basis, [but] UI did not create or certify the [person s] effort report until [requested by the] audit.
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