Performance Audit of Incurred Costs - Brown University

Submitting OIG:

National Science Foundation OIG

Date Issued:

Friday, August 16, 2024

Agency Reviewed / Investigated:

National Science Foundation

Submitting OIG-Specific Report Number:

24-1-013

External entity, if applicable:

Brown University

Location(s):

Providence, RI

United States

Type of Report:

Audit

Questioned Costs:

$78,318

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
Brown-University-Final-Report-Issued-08-16-2024-publicRedacted.pdf	1.48 MB

Recommendation Number	Recommendation Status	Significant Recommendation
1.1	Open	Yes
Direct Brown to provide documentation supporting that it has repaid or otherwise credited the $47,384 in questioned publication, materials and supplies, and long-term visa costs for which it has agreed to reimburse NSF.
1.2	Open	Yes
Direct Brown to implement additional procedures which require it to verify that a publication acknowledges the NSF funding source(s) that supported the published research prior to the expense being charged to the NSF award(s).
1.3	Open	Yes
Direct Brown to establish additional guidance regarding how to review invoices and receipts that include materials and supplies charged to NSF awards. This guidance should address how to ensure materials and supplies expenses are allowable and properly allocated to the funding sources that directly benefit from the purchase.
1.4	Open	Yes
Direct Brown to create additional resources that provide guidance regarding the allowable charging of visa fees on NSF awards. This guidance should address how Brown will ensure it does not charge unallowable long-term visa fees to NSF awards.
2.1	Open	Yes
Resolve the $17,059 in questioned inappropriately allocated publication costs and direct Brown to repay or otherwise remove the sustained questioned costs from its NSF awards.
2.2	Open	Yes
Direct Brown to provide documentation supporting it has repaid or otherwise credited the $7,204 in questioned materials and supplies expenses for which it has agreed to reimburse NSF.
2.3	Open	Yes
Direct Brown to produce formal written guidance and provide training on how to assess and document the methodology used to allocate publication costs consistent with the benefits received by acknowledged funding sources.
2.4	Open	Yes
Direct Brown to update its processes and procedures to require Principal Investigators or other designated staff to both document and justify the allocation methodologies used when charging expenses to NSF awards near grant expiration dates.
3.1	Open	Yes
Direct Brown to provide documentation supporting that it has repaid or otherwise credited the $6,671 in questioned indirect costs for which it has agreed to reimburse NSF.
3.2	Open	Yes
Direct Brown to update its current award set-up practices to: (1) ensure that it sets up accounts for NSF awards, such that each account applies indirect costs using the appropriate rates established in the Negotiated Indirect Cost Rate Agreement in effect as of the date of grant award; and/or (2) document its decision to apply indirect costs using lower rates.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

1.1

Open

Yes

Direct Brown to provide documentation supporting that it has repaid or otherwise credited the $47,384 in questioned publication, materials and supplies, and long-term visa costs for which it has agreed to reimburse NSF.

1.2

Open

Yes

Direct Brown to implement additional procedures which require it to verify that a publication acknowledges the NSF funding source(s) that supported the published research prior to the expense being charged to the NSF award(s).