Inspector General Open Recommendations
10/28/2022 - U.S. Postal Service Capping Report – Efficiency of Selected Processes at Select Retail Units, Virginia District Audit - Open Recommendations
10/28/2022 - National Science Foundation Performance Audit of Incurred Costs – Computing Research Association Audit - Open Recommendations
Direct CRA to reassess the total fringe benefit costs charged to each NSF award for its entire period of performance. Upon completion of the reassessment, perform a cost analysis of the total fringe benefits earned by staff throughout the same award period of performance. Finally, provide each award analysis to the NSF’s Resolution and Advanced Monitoring Branch for review and assessment to determine if fringe benefits were over charged as a result of using the non-negotiated indirect cost rate.
Direct CRA to revise its policies to require personnel to evaluate subawardee risk of non-compliance in accordance with 2 Code of Federal Regulations 200.331, Requirements for pass-through entities. Specifically, the updated policies should require: • Performing a risk assessment before executing a subaward agreement, as well as periodically updating the risk assessment. • Performing continuous monitoring of the subawardee based on the established level of risk determined in the latest risk assessment. • Reviewing the subawardee’s latest Single Audit review in support of the risk assessment and continuous monitoring.