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Fraud, Abuse, Or Retaliation

Performance Audit of Mid-Scale Research Infrastructure Incurred Costs – Monterey Bay Aquarium Research Institute

Submitting OIG:

National Science Foundation OIG

Date Issued:

Friday, August 4, 2023

Agency Reviewed / Investigated:

National Science Foundation

Submitting OIG-Specific Report Number:

23-1-009

External entity, if applicable:

Monterey Bay Aquarium Research Institute

Location(s):

Moss Landing, CA

United States

Type of Report:

Audit

Questioned Costs:

$2,891

Funds for Better Use:

$0

Number of Recommendations:

5

Report updated under NDAA 5274:

No

View Document:

Attachment	Size
23-1-009-Performance-Audit-Mid-Scale-RI-Costs-MBARI-redacted-public.pdf	1.02 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1.1	Open	Yes
Direct MBARI to provide documentation supporting that it has repaid or otherwise credited the $2,891 in questioned shipping and supply expenses for which it has agreed to reimburse NSF.
1.2	Open	Yes
Direct MBARI to implement additional controls to ensure it allocates shipping and supply expenses consistent with applicable purchasing guidance or that it adequately documents how it determined the methodology used was consistent with the relative benefit received by the award.
2.1	Open	Yes
Direct MBARI to update its purchasing policies to reflect how Grants Office approval is delegated when Grants Office staff is not available.
2.2	Open	Yes
Direct MBARI to strengthen the controls within its purchasing system to ensure that Chief Financial Officer and Chief Executive Officer approvals are required based on the amount of the purchase order rather than based on the amounts charged to a single project or account.
3.1	Open	Yes
Direct MBARI to implement controls that ensure Mid-scale Program annual reports are submitted on a timely basis, as required per the Research Infrastructure 2 Program Solicitation.