Performance Audit of Incurred Costs – Computing Research Association

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Date Issued

Friday, October 28, 2022

Submitting OIG

National Science Foundation OIG

Other Participating OIGs

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

23-1-002

Report Type

Audit

Location

Washington, DC
United States

Number of Recommendations

Questioned Costs

$319,674

Funds for Better Use

External Entity

Computing Research Association

Open Recommendations

This report has 7 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1.1	Yes	$209,767	$0
Resolve the $209,767 in questioned unsupported Award Cash Management $ervice drawdowns for which CRA has not agreed to reimburse NSF and direct CRA to repay or otherwise remove the sustained questioned costs from its awards.
1.2	Yes	$52,742	$0
Direct CRA to provide documentation that it has repaid or otherwise credited the $52,742 in unreturned credits for which it has agreed to reimburse NSF.
2.1	Yes	$24,051	$0
Resolve the $24,051 in questioned workshop meal expenses for which CRA has not agreed to reimburse NSF and direct CRA to repay or otherwise remove the sustained questioned costs from its awards.
2.2	Yes	$1,479	$0
Direct CRA to provide documentation supporting that it has reimbursed or otherwise credited the $1,479 in questioned participant meal expenses for which it has agreed to reimburse NSF.
3.2	Yes	$991	$0
Direct CRA to provide documentation supporting that it has reimbursed or otherwise credited the $991 in questioned travel expenses for which it has agreed to reimburse NSF.
4.1	Yes	$1,928	$0
Resolve the $1,928 in questioned travel and conference expenses for which CRA has not agreed to reimburse NSF and direct CRA to repay or otherwise remove the sustained questioned costs from its awards.
4.2	Yes	$7,010	$0
Direct CRA to provide documentation supporting that it has reimbursed or otherwise credited the $7,010 in questioned alcohol, travel, flight upgrades, meal, and indirect expenses for which it has agreed to reimburse NSF.