Inspector General Open Recommendations
12/17/2020 - National Science Foundation Performance Audit of Incurred Costs – Texas A&M University Audit - Open Recommendations
Direct TAMU to strengthen its administrative and management procedures and internal controls for allocating expenses to sponsored projects. Processes could include: a. Implementing additional procedures requiring the Office of Sponsored Research Services 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 review and justify the allocation methodologies used to charge one-time salary payments, supplies for administrative personnel, and publications to sponsored projects. c. Requiring Principal Investigators or other designated staff to provide documented justifications when charging publication costs to Federal awards and requiring the Office of Sponsored Research to verify the charges were allocated in a manner consistent with the sponsors identified in the publication’s funding source(s). d. Requiring the Office of Sponsored Research to verify that personnel appropriately allocated administrative costs such as salaries and supplies based on the relative benefits received.
Direct TAMU to strengthen its administrative and management processes and internal controls for applying indirect costs to Federal awards. Processes could include: a. Requiring that personnel manually review material and supply purchases to evaluate whether TAMU should account for the items as equipment. Specifically, TAMU should consider whether the items purchased have a useful life that exceeds one year and a value that exceeds $5,000, and/or if the items are necessary for the use of an asset that meets those criteria. b. Requiring that personnel manually review purchases from consultants and vendors whose collective billings exceed $25,000 each to ensure that the expenses should not be considered subaward costs and that TAMU does not inappropriately apply indirect costs to subaward expenses that exceed $25,000. c. Implementing an annual review process for costs charged to awards that include funding for tuition remission to ensure that TAMU is appropriately segregating tuition remission costs in accounts that it has excluded from its Modified Total Direct Cost base.
Direct TAMU to strengthen the administrative and management internal controls and processes over its Award Cash Management $ervice reconciliation process. Processes could include requiring that an individual who is independent from the standard Award Cash Management $ervice drawdown process perform periodic reconciliations of Award Cash Management $ervice cash drawdowns to TAMU general ledger expenses for each active NSF award.
Direct TAMU to strengthen its administrative and management procedures and internal controls for incurring travel costs charged to sponsored projects. Processes could include conducting annual training for individuals who charge travel expenses to sponsored projects. The training should specifically address obtaining prior written notification before approving student travel and ensuring that mileage reimbursement documentation includes both a starting and ending address or support for actual mileage driven.
Direct TAMU to strengthen its administrative and management procedures and internal controls related to the effort certification process. Processes could include conducting annual training for individuals who certify effort reports for federally sponsored projects. The training should specifically address ensuring that the individuals approve effort within 45 days after the activity report becomes available for certification.
Direct TAMU to strengthen its administrative and management procedures and internal controls related to procurement processes. Processes could include: a. Conducting annual training for individuals who are responsible for approving service expenses that require a sole-source justification and requisition before the vendor or consultant begins providing the services. b. Implementing a control to flag service expenses from vendors that have invoiced a cumulative total of more than $10,000 to ensure that TAMU has executed a service agreement with each vendor before processing the payment.
Direct TAMU to update its current award set-up practices to require that, when setting up accounts established for NSF awards, personnel ensure that the accounts apply indirect costs using the rates that were established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of the NSF grant award, rather than using the rates included within the original grant budget.
12/17/2020 - Election Assistance Commission EAC Compliance with the Federal Information Security Modernization Act Fiscal Year 2020 Audit - Open Recommendations
12/16/2020 - Department of Veterans Affairs Comprehensive Healthcare Inspection of the Charlie Norwood VA Medical Center in Augusta, Georgia Review - Open Recommendations
12/16/2020 - Department of Veterans Affairs Surgical Service Care Deficiencies in the Critical Care Unit at the Charlie Norwood VA Medical Center in Augusta, Georgia Inspection / Evaluation - Open Recommendations