NSF - 19-1-017 - Finding3Rec.2

Direct OSU to strengthen its administrative and management procedures for applying indirect costs to Federal awards. Processes could include: a. Requiring that personnel manually review materials/supplies and software purchases to evaluate whether OSU should account for the items as equipment. Specifically, OSU should consider whether the items purchased either cost more than $5,000 or are necessary for the use of an asset that would have a total value of more than $5,000. b. Implementing an annual review process for travel costs charged to awards that include funding for PSCs to ensure that OSU is appropriately segregating PSCs in accounts that OSU has excluded from the MTDC base. c. Updating its tuition remission policies and procedures to ensure that it does notcharge tuition expenses to a salary account that is included in the MTDC base.