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Where To Report Waste
Fraud, Abuse, Or Retaliation
Where To Report Waste Fraud, Abuse, Or Retaliation
Recommendation Details
Text of Recommendation
Direct Clemson to strengthen its monitoring procedures and internal control processes for applying indirect costs to Federal awards. Updated procedures could include: a. Requiring that personnel assess whether Clemson should capitalize ongoing and future construction projects. Specifically, Clemson should consider Federal regulation specific to the capitalization of construction related to additions to, improvements to, alterations of, or reconfigurations of Clemson buildings when Clemson uses Federal funding to finance construction. b. Requiring that personnel manually review capitalized charges made to an award to ensure that Clemson has included all applicable costs in the capitalized amount. Specifically, Clemson should consider whether capitalized costs account for items such as installation, shipping, and sales tax before capitalizing the expense. c. Requiring additional training for personnel who review and approve computer charges that exceed $5,000 to ensure that they are able to identify whether Clemson appropriately categorized the goods as supplies or equipment. d. Implementing an annual review process for costs charged to awards that include funding for subaward expenses that exceed $25,000 to ensure that Clemson is appropriately segregating these expenses in accounts that it has excluded from its Modified Total Direct Cost base. e. Implementing an annual review process for costs charged to awards that include funding for participant support costs to ensure that Clemson is appropriately segregating these expenses in accounts that it has excluded from its Modified Total Direct Cost base.
Recommendation Number
Finding 1, Rec. 3
Recommendation Status
Open
Significant Recommendation
Yes
Recommendation Questioned Costs
$0
Recommendation Funds for Better Use
$0