Performance Audit of Incurred Costs – Cal Poly Corporation

Submitting OIG:

Date Issued:

Tuesday, June 21, 2022

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

22-1-006

External entity, if applicable:

Cal Poly Corporation

Location(s):

San Luis Obispo, CA

United States

Type of Report:

Audit

Questioned Costs:

$30,177

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
22-1-006-Cal-Poly-Corporation.pdf	1.42 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
4.3	Open	Yes
Direct Cal Poly to strengthen its policies and procedures for 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 travel expenses charged to sponsored programs. Updated procedures could include: • Requiring travelers to document the business purpose of each day of a planned trip before charging travel costs to NSF awards. • Implementing additional reviews for all airfare purchases, including requiring the reviewer to verify that the traveler purchased an economyclass ticket before charging the expense to an NSF award. • Verifying that subawardees claiming travel costs on federal awards provide sufficient documentation to support the allowability of claimed expenses.
5.1	Open	Yes
Direct Cal Poly to strengthen its administrative and management procedures to ensure the appropriate personnel complete and authorize an independent contractor agreement before a consultant begins work on a project.
5.2	Open	Yes
Direct Cal Poly to (i) strengthen its administrative and management procedures to ensure travelers submit their travel expense reports within 10 days of returning from their trip, and/or (ii) update its policies and procedures to reflect its current expense reimbursement policies.