Inspector General Open Recommendations
09/29/2021 - Architect of the Capitol Audit of the Architect of the Capitol’s Unliquidated Obligations Audit - Open Recommendations
We recommend that AOC review and properly closeout the following dormant unliquidated obligations (ULOs): • 68 invalid ULOs valued at $479,907.61; • Nine unsupported questioned ULOs valued at $90,109.58; • Nine valid ULOs valued at $8,230 that have not received a final invoice; and • 231 ULOs with balances less than $50. Funds put to better use: $479,907.61 and Questioned costs: $90,109.58
09/29/2021 - Department of Labor Unemployment Insurance Overpayments Related to Work Search Underscore the Need for More Consistent State Requirements Audit - Open Recommendations
We recommend the following to the Principal Deputy Assistant Secretary of Employment and Training: Include in the UI improper payment estimate: (1) overpayments related to work search formal and informal warnings; and (2) payments to claimants who provide no or insufficient documentation to support eligibility with respect to work search, consistent with the Middle Class Tax Relief and Job Creation Act and OMB guidance that defines improper payments.
09/29/2021 - Department of Labor OSHA's Diminished Enforcement Left More Workers at Risk for Exposure to Silica Report Audit - Open Recommendations
09/29/2021 - National Science Foundation Performance Audit of Incurred Costs – University of California, San Francisco Audit - Open Recommendations
Direct UCSF to strengthen its administrative and management controls and processes for supporting the allocation of expenses to sponsored projects. Updated processes could include: Requiring Principal Investigators or other designated staff to both document and justify the allocation methodologies used when charging expenses to sponsored projects; Implementing a standard documentation and retention process to support the allocation applied to costs which benefit multiple awards; and Providing training on how to assess and document the methodology used to allocate publication costs across each sponsored award acknowledged in the publication.
Direct UCSF to establish clear guidance regarding the allowable uses of participant support cost funding. This guidance should address how to segregate and account for costs that cannot be covered with participant support cost funding, such as costs incurred for UCSF employees, entertainment costs, and expenses associated with unused participant lodging.
Direct UCSF to strengthen its administrative and management processes and procedures surrounding the approval of travel expense reports. Updated procedures could include: Conducting annual training that addresses how to ensure per diem expenses are appropriately reimbursed; Establishing controls within its travel reporting system to ensure costs associated with travel occurring after an award expires are not charged to the award; Requiring travelers to document the business purpose of each day of a planned trip before purchasing airfare, in order to enable UCSF to evaluate whether it must perform a travel comparison to support that airfare costs did not increase as a result of personal travel; and Implementing additional reviews for all airfare purchases that require the reviewer to verify that airfare complies with the Fly America Act and relates to economy class airfare prior to the expenses being charged to NSF awards.
Direct UCSF to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional controls to help ensure it appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs. Updated procedures could include: Updating its current subaward approval procedures to ensure Principal Investigators appropriately approve invoices submitted through Intercampus Requests for Reimbursement by organizations within the University of California system; and Implementing additional procedures to ensure the rate(s) and service(s) provided by the Laboratory Animal Resource Center are appropriately documented within invoices it uses to charge expenses to federal awards.