Performance Audit of Incurred Costs - North Dakota State University

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Date Issued

Thursday, November 16, 2023

Submitting OIG

National Science Foundation OIG

Other Participating OIGs

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

24-1-003

Report Type

Audit

Location

Fargo, ND
United States

Number of Recommendations

Questioned Costs

$7,870

Funds for Better Use

External Entity

North Dakota State University

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
Rec.1.1	Yes	$7,870	$0
Direct NDSU to provide documentation supporting that it has repaid or otherwise credited the $7,870 in questioned participant and travel expenses for which it has agreed to reimburse NSF.
Rec.1.2	Yes	$0	$0
Direct NDSU to strengthen its monitoring controls for participant lodging expenses. Updated controls could include requiring Principal Investigators to document the names of participants whose involvement benefits the award to ensure NDSU appropriately allocates lodging costs across funding sources.
Rec.1.3	Yes	$0	$0
Direct NDSU to strengthen its internal controls surrounding travel booking and approval. Updated internal controls could include: • Requiring travelers to (a) identify any personal travel they are combining with business travel, and (b) document and maintain travel cost comparisons performed before the travel takes place to support that the traveler’s airfare costs did not increase as a result of the personal travel. • Requiring travelers to provide an agenda or other documentation supporting the business purpose of each day of a trip before the traveler receives reimbursement for lodging to ensure NDSU only charges NSF for lodging that benefits NSF awards. • Requiring periodic training for travelers and personnel responsible for preparing and approving travel authorizations and expense reports that includes documentation requirements for when travel dates do not align with conference or research-related travel dates.
Rec.2.1	Yes	$0	$0
Direct NDSU to strengthen its procedures to ensure that appropriate personnel timely certify all effort upon receiving the Personnel Activity Confirmation forms.