Performance Audit of Incurred Costs – Tennessee State University

Date Issued

Tuesday, July 20, 2021

Submitting OIG

National Science Foundation OIG

Other Participating OIGs

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

21-1-017

Report Type

Audit

Location

Nashville, TN
United States

Number of Recommendations

Questioned Costs

$155,432

Funds for Better Use

Open Recommendations

This report has 6 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
Finding1Rec.3	Yes	$0	$0
Direct TSU to strengthen the administrative and management controls and processes over obtaining and maintaining sufficient supporting documentation.
Finding2Rec.3	Yes	$0	$0
Direct TSU to strengthen its administrative and management controls and processes over the proper allocation of costs.
Finding3Rec.3	Yes	$0	$0
Direct TSU to update its administrative and management processes and internal control procedures related to assigning participant support costs within its accounting system.
Finding4Rec.2	Yes	$0	$0
Direct TSU to update its administrative and management processes and internal control procedures surrounding the Award Cash Management $ervice system.
Finding5Rec.1	Yes	$0	$0
Direct TSU to strengthen the administrative and management procedures over certifying time and effort reports in a timely manner.
Finding5Rec.2	Yes	$0	$0
Direct TSU to strengthen the administrative and management procedures to require the inclusion of pertinent information on time and effort reports such as fund codes, award numbers, and work descriptions.