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Inspector General Open Recommendations
04/30/2021
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National Science Foundation
Performance Audit of Incurred Costs – Clemson University
[Report Details]
Audit
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Open Recommendations
Finding 5, Rec. 2
Direct Clemson to provide documentation supporting that it has repaid or otherwise credited the $21,538 of questioned travel and participant support costs for which it has agreed to reimburse NSF.
Finding 5, Rec. 1
Resolve the $2,151 in questioned travel and salary costs for which Clemson has not agreed to reimburse NSF and direct Clemson to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 4, Rec. 3
Direct Clemson to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional controls to help ensure that it appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs. Updated procedures could include: a. Conducting annual training for individuals responsible for reviewing and approving consultant expenses, including training regarding what documentation Clemson must maintain to support consultant rates charged. b. Establishing clear guidance regarding what documentation Clemson must maintain in cases in which an individual books their own airfare. c. Establishing clear guidance as to who is required to fill out a timesheet with hours worked when they are being paid using an hourly rate. The guidance could further indicate that those who earn a stipend are exempt from the requirement to fill out a timesheet. d. Establishing clear guidance regarding the specialized service facility agreements and rate documentation that Clemson must maintain. Additional guidance should include clear instructions regarding how to document service agreements, develop and bill for services using approved specialized service facility rates, and document the cost of services invoiced by outside service providers.
Finding 4, Rec. 2
Direct Clemson to provide documentation supporting that it has repaid or otherwise credited the $41,224 of questioned consultant and travel costs for which it has agreed to reimburse NSF.
Finding 4, Rec. 1
Resolve the $4,396 in questioned participant support and service center expenses for which Clemson has not agreed to reimburse NSF and direct Clemson to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 3, Rec. 3
Direct Clemson to strengthen its administrative and management procedures and internal controls for allocating expenses to sponsored projects. Updated procedures could include: a. Requiring the Office of Grants and Contracts Administration to provide training on allocation methodology for costs incurred on sponsored projects. b. Requiring Principal Investigators or other designated staff to review and justify the allocation methodologies they used when charging computer cluster node costs to sponsored projects.
Finding 3, Rec. 2
Direct Clemson to periodically assess the fee structure and period allotted for access to the computer cluster node infrastructure. Updated procedures could include: a. Requiring the Office of Grants and Contracts Administration to assess whether projects require access to the computer infrastructure. b. Establishing the time and fee structure as a specialized service center to ensure appropriate cost objective control.
Finding 3, Rec. 1
Resolve the $58,000 in questioned computer cluster node expenses for which Clemson has not agreed to reimburse NSF and direct Clemson to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 2, Rec. 6
Direct Clemson’s Office of Grants and Contracts Administration to provide training on how to assess the methodology for allocating publication costs across each sponsored award acknowledged in the publication and document the justification for this methodology.
Finding 2, Rec. 5
Direct Clemson to implement a process to ensure that personnel review the reasonableness of all employee, non-employee, and participant travel days and charges at the time of reimbursement.
Finding 2, Rec. 4
Direct Clemson to encourage Principal Investigators to identify and report all awardrelated travel in their annual reports to NSF.
Finding 2, Rec. 3
Direct Clemson to strengthen its administrative and management controls and processes for allocating expenses to sponsored projects. Updated processes could include: a. Implementing additional procedures requiring the Office of Grants and Contracts Administration to review and approve all non-salary expenses charged to NSF awards within 90 days of the award’s expiration date. b. Requiring Principal Investigators or other designated staff to both document and justify the allocation methodologies they used when charging expenses to sponsored projects. c. Establishing a procedure to justify allocating travel expenses to specific NSF awards by confirming travel charged to an award contributes to the grant objectives.
Finding 2, Rec. 2
Direct Clemson to provide documentation supporting that it has repaid or otherwise credited the $36,847 of questioned equipment, travel, other direct costs, and publication costs for which it has agreed to reimburse NSF.
Finding 2, Rec. 1
Resolve the $20,471 in questioned unallocable equipment, travel, and publication expenses for which Clemson has not agreed to reimburse NSF and direct Clemson to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 1, Rec. 3
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.
Finding 1, Rec. 2
Direct Clemson to provide documentation supporting that it has repaid or otherwise credited the $33,434 of questioned capital expenses, subawards, and participant support costs for which it has agreed to reimburse NSF.
Finding 1, Rec. 1
Resolve the $49,814 in questioned capital expenses for which Clemson has not agreed to reimburse NSF and direct Clemson to repay or otherwise remove the sustained questioned costs from its NSF awards.
04/30/2021
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Department of the Interior
Facility Improvements Still Needed at Pine Hill School
[Report Details]
Inspection / Evaluation
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Open Recommendations
2019-CR-062-13
We recommend that the IA coordinate with Pine Hill School to address and correct deficiencies identified during IA’s safety and health inspections 13.Track deficiencies identified during safety and health inspections and confirm that deficiencies are being addressed.
2019-CR-062-12
We recommend that the IA coordinate with Pine Hill School to address and correct deficiencies identified during IA’s safety and health inspections.
2019-CR-062-11
We recommend that the IA evaluate all IA-funded portable buildings at the school, including the Administration and FACE buildings, to: a) Assess the need for each portable facility b) Determine whether alternate space on the campus could be used in lieu of the portable facility, the portable building should be replaced, or a permanent structure should be built c) Implement appropriate actions based on the outcome of the evaluation.
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