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Performance Audit of Mid-Scale Research Infrastructure Incurred Costs – The Ohio State University

Submitting OIG:

National Science Foundation OIG

Date Issued:

Friday, June 23, 2023

Agency Reviewed / Investigated:

National Science Foundation

Submitting OIG-Specific Report Number:

23-1-007

External entity, if applicable:

The Ohio State University

Location(s):

Columbus, OH

United States

Type of Report:

Audit

Questioned Costs:

$960

Funds for Better Use:

$0

Number of Recommendations:

5

Report updated under NDAA 5274:

No

View Document:

Attachment	Size
Performance-Audit-Mid-Scale-Research-Infrastructure-Incurred-Costs-Ohio-State.pdf	3.55 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation	Additional Details
1.1	Open	Yes
Direct OSU to provide documentation supporting that it has repaid or otherwise credited the $960 in questioned administrative costs for which it has agreed to reimburse NSF.
1.2	Open	Yes
Direct OSU to no longer apply administrative fees to construction activities charged to NSF awards or update its project administration fee guidelines to support how the local administrative fee amount was determined to be reasonable and allowable on the NSF award.
1.3	Open	Yes
Direct OSU to strengthen the processes and procedures it has in place to ensure its Facilities Operations and Development Department applies administrative fees in a manner consistent with its established guidelines.
2.1	Open	Yes
Direct OSU to provide support that its new accounting system does not create expenses that will be billed to NSF for invoices that OSU has placed on hold.
3.1	Open	Yes
Direct OSU to implement controls that ensure that Mid-scale Program annual reports are submitted on a timely basis, as required per the Research Infrastructure-1 Program Solicitation.