Inspector General 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 monitoring procedures and internal control processes for applying indirect costs to federal awards. Updated procedures could include: Conducting annual training regarding the treatment of materials used in the fabrication of equipment. Specifically, on determining when materials used in the fabrication of an asset should be part of the capitalized cost of an asset; Implementing an annual review process for costs charged to awards that include funding for participant support costs to ensure UCSF is appropriately segregating these expenses in accounts that it has excluded from its Modified Total Direct Cost base; and Requiring that personnel manually review purchases in excess of UCSF’s policy for assets to be capitalized to ensure assets have been appropriately capitalized and excluded from the Modified Total Direct Cost base.
Direct UCSF to strengthen its directives, procedures, and internal controls for procuring contract services on sponsored projects. Updated processes could include the following: Conducting annual training for those individuals who procure contract services, including Principal Investigators. Specifically, the training should include the following: Clarification on the documentation requirements for entering into a contract or consulting agreement, including when to use the Sole Selection & Price Reasonableness Justification Form, Federal Funds Checklist, and BearBuy Professional Services/Consulting form; An overview of the process for contracting the services of a University of California-system employee, including the requirement to complete the Temporary Interlocation or Multi-location Appointment Form. Implementing a manual review process to ensure individuals who initiate contract services complete all applicable forms required by University of California and UCSF procurement policy.
09/29/2021 - Department of Agriculture Follow-up on Smuggling Interdiction and Trade Compliance Program Audit - Open Recommendations
Require supervisors to periodically review SITC officers’ adherence to SITC requirements in selecting markets to visit to address prior audit Recommendations 4, 5, and 8. The supervisor reviews should include monitoring whether SITC officers perform timely follow-up market surveys at higher-risk markets and implement appropriate corrective actions, if needed.