Performance Audit of Incurred Costs - University of Maryland College Park

Submitting OIG:

National Science Foundation OIG

Date Issued:

Thursday, May 2, 2019

Agency Reviewed / Investigated:

National Science Foundation

Submitting OIG-Specific Report Number:

19-1-010

External entity, if applicable:

University of Maryland College Park

Location(s):

College Park, MD

United States

Type of Report:

Audit

Questioned Costs:

$357,108

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
19-1-010_UMD_CP.pdf	1.72 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
Finding 1, Rec. 1	Open	Yes
Resolve the $101,937 in questioned costs, and direct UMD to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 1, Rec. 2	Open	Yes
Direct UMD to strengthen administrative and management controls and processes over payroll expenditures.
Finding 2, Rec. 1	Open	Yes
Resolve the $79,956 in questioned costs, and direct UMD to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 2, Rec. 2	Open	Yes
Direct UMD to strengthen its administrative and management controls and processes related to the review of expenditures charged to Federal awards.
Finding 3, Rec. 1	Open	Yes
Resolve the $43,710 in questioned costs, and direct UMD to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 3, Rec. 2	Open	Yes
Direct UMD to provide support that it has repaid the $1,918 of unsupported questioned costs.
Finding 3, Rec. 3	Open	Yes
Direct UMD to: a. implement policies and procedures to ensure that changes to the scope of work regarding subcontractors is properly approved by NSF and b. implement policies and procedures that describe the source documentation that should be maintained to properly support charges to Federal awards.
Finding 4, Rec. 1	Open	Yes
Resolve the $37,812 in questioned costs, and direct UMD to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding 4, Rec. 2	Open	Yes
Direct UMD to strengthen its administrative and management controls and processes over expenditures near the end of an award.
Finding 5, Rec. 1	Open	Yes
Resolve the $31,697 in questioned costs, and direct UMD to repay or otherwise remove the sustained questioned costs from its NSF awards.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

Finding 1, Rec. 1

Open

Yes

Resolve the $101,937 in questioned costs, and direct UMD to repay or otherwise remove the sustained questioned costs from its NSF awards.

Finding 1, Rec. 2

Open

Yes

Direct UMD to strengthen administrative and management controls and processes over payroll expenditures.