Performance Audit of Incurred Costs- Rensselaer Polytechnic Institute

Submitting OIG:

National Science Foundation OIG

Date Issued:

Wednesday, March 22, 2023

Agency Reviewed / Investigated:

National Science Foundation

Submitting OIG-Specific Report Number:

23-1-006

External entity, if applicable:

Rensselaer Polytechnic Institute

Location(s):

Troy, NY

United States

Type of Report:

Audit

Questioned Costs:

$198,137

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
23-1-006-RPI-Final-Report.pdf	1.71 MB

Recommendation Number	Recommendation Status	Significant Recommendation
1.1	Open	Yes
Resolve the $24,344 in questioned participant support costs and direct RPI to repay or otherwise remove the sustained questioned costs from its NSF awards.
1.2	Open	Yes
Direct RPI to provide documentation supporting that it has repaid or otherwise credited the $156,367 in questioned service agreement, participant support, indirect costs applied to participant support, publication, salary, and travel costs for which it has agreed to reimburse NSF.
1.3	Open	Yes
Direct RPI to create additional resources that provide guidance regarding how to execute requisitions for service agreements to ensure they are appropriately charged to NSF awards.
1.4	Open	Yes
Direct RPI to create additional resources that provide guidance regarding allowable uses of participant support cost funding. This guidance should address how to ensure participant support cost funds are expended as budgeted and how to request approval to re-budget participant support cost funding from NSF.
1.5	Open	Yes
Direct RPI to implement additional procedures which require it to verify that a publication acknowledges the NSF funding source(s) charged prior to the expense being charged to NSF award(s).
1.6	Open	Yes
Direct RPI to strengthen its summer salary appointment processes and procedures to ensure all summer salary payments are supported by certified effort reports and that duplicate salary payments are not made to employees.
1.7	Open	Yes
Direct RPI to update its travel policies and procedures to address the allowability of no-show and early departure expenses as well as the importance of reserving travel at the most economical rate.
2.1	Open	Yes
Resolve the $5,928 in questioned inappropriately allocated publication costs for which RPI has not agreed to reimburse NSF and direct RPI to repay or otherwise remove the sustained questioned costs from its NSF awards.
2.2	Open	Yes
Direct RPI to provide documentation supporting that it has repaid or otherwise credited the $2,479 in questioned materials and travel costs for which it has agreed to reimburse NSF.
2.3	Open	Yes
Direct RPI 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 sponsored projects near grant expiration dates.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

1.1

Open

Yes

Resolve the $24,344 in questioned participant support costs and direct RPI to repay or otherwise remove the sustained questioned costs from its NSF awards.

1.2

Open

Yes

Direct RPI to provide documentation supporting that it has repaid or otherwise credited the $156,367 in questioned service agreement, participant support, indirect costs applied to participant support, publication, salary, and travel costs for which it has agreed to reimburse NSF.