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Fraud, Abuse, Or Retaliation
Where To Report Waste Fraud, Abuse, Or Retaliation

Performance Audit of Incurred Costs – Education Development Center

Related Open Recommendations

Recommendation Number Recommendation Status Significant Recommendation Additional Details
1.1 Open Yes
Resolve the $66,270 in questioned participant support for which EDC has not agreed to reimburse NSF and direct EDC to repay or otherwise remove the sustained questioned costs from its NSF award.
1.2 Open Yes
Direct EDC to provide documentation supporting that it has reimbursed or otherwise credited the $8,375 in questioned participant support, conference, and consultant travel costs for which it has agreed to reimburse NSF.
1.3 Open Yes
Direct EDC to establish clear guidance regarding the allowable uses of participant support cost funding. This guidance should address how to segregate, identify, and account for costs that are covered with participant support cost funding. Specifically, this guidance should address how EDC verifies it does not use participant support costs to cover non-participant or other unallowable costs, such as costs budgeted for within non-participant support costs budget categories, costs incurred for EDC employees, and expenses associated with no-show participants.
1.4 Open Yes
Direct EDC to strengthen its administrative and management processes related to the approval of conference registration fees. Updated processes should require EDC to verify that individuals either have dedicated or will be dedicating effort to an NSF award prior to allowing their conference registration fees to be charged to the NSF award.
1.5 Open Yes
Direct EDC to strengthen its administrative and management processes to ensure advertising costs associated with sponsoring conferences are not charged to federal awards unless specifically approved by the award sponsor.
1.6 Open Yes
Direct EDC 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 costs claimed by consultants. Updated procedures could include: • Requiring consultant agreements to specifically note whether the consultant is permitted to invoice EDC for travel costs incurred as a result of performing the requested consulting services. • Requiring invoice approvers to review consulting agreements to determine the allowability of travel expense reimbursement submitted by consultants prior to approving consultant travel expenses.
2.1 Open Yes
Direct EDC to provide documentation that it has repaid or otherwise credited the $13,444 in questioned drawdowns for which it has agreed to reimburse NSF.
2.2 Open Yes
Direct EDC to strengthen its policies and procedures and internal controls to ensure it draws down funds on the correct NSF award when requesting funds through NSF’s Award Cash Management $ervice.
3.1 Open Yes
Direct EDC to strengthen its administrative and management procedures for travel reimbursements to ensure that its employees utilize the Deltek Expense Report Summary for travel reimbursements.
3.2 Open Yes
Direct EDC to strengthen its administrative and management procedures to ensure that payments are only made to consultants with Professional Service Agreements.

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Displaying 10 of 12 Recommendations