Performance Audit of Incurred Costs – San Francisco State University

Submitting OIG:

National Science Foundation OIG

Date Issued:

Wednesday, June 22, 2022

Agency Reviewed / Investigated:

National Science Foundation

Submitting OIG-Specific Report Number:

22-1-007

External entity, if applicable:

San Francisco State University

Location(s):

San Francisco, CA

United States

Type of Report:

Audit

Questioned Costs:

$260

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
22-1-007-San-Francisco-State-University.pdf	1.36 MB

Recommendation Number	Recommendation Status	Significant Recommendation
1.1	Open	Yes
Direct SFSU to provide documentation supporting that it has repaid or otherwise credited the $260 of questioned travel expenses for which it has agreed to reimburse NSF.
1.2	Open	Yes
Direct SFSU to strengthen its administrative and management procedures for claiming reimbursement for costs associated with cancelled travel when the traveler purchased travel insurance using sponsored funding. Specifically, SFSU’s updated policies should provide travelers with instructions regarding when and how to file travel insurance claims to ensure that SFSU obtains refunds for costs associated with cancelled travel and removes these costs from the sponsored projects.
2.1	Open	Yes
Direct SFSU to update its current procedures and internal controls to ensure that Principal Investigators submit annual reports to NSF in accordance with NSF’s terms and conditions. Updated procedures should require SFSU to verify the submission of the annual reports with both the Principal Investigators and NSF during the project period.
3.1	Open	Yes
Direct SFSU to strengthen the administrative and management controls it has in place for issuing subawards to ensure that it completes a Subrecipient Risk Assessment Questionnaire for each subawardee prior to subaward execution, consistent with its subaward procedures.
3.2	Open	Yes
Direct SFSU to (i) strengthen its administrative and management controls to require the procurement office to confirm that it competitively bid consultant services before executing consulting agreements for services in excess of $1,000, or (ii) update the Special Consultant-Independent Contractor Hiring Procedures on its website to be consistent with its current procurement approach.
4.1	Open	Yes
Direct SFSU to update its current award set-up practices to (i) ensure that it sets up accounts for NSF awards such that each account applies indirect costs using all of the rates established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of grant award, and/or (ii) document that it received approval from a dean and the Office of Research and Sponsored Programs to apply indirect costs using lower rates.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

1.1

Open

Yes

Direct SFSU to provide documentation supporting that it has repaid or otherwise credited the $260 of questioned travel expenses for which it has agreed to reimburse NSF.

1.2

Open

Yes

Direct SFSU to strengthen its administrative and management procedures for claiming reimbursement for costs associated with cancelled travel when the traveler purchased travel insurance using sponsored funding. Specifically, SFSU’s updated policies should provide travelers with instructions regarding when and how to file travel insurance claims to ensure that SFSU obtains refunds for costs associated with cancelled travel and removes these costs from the sponsored projects.