Performance Audit of Incurred Costs – University of Florida

Date Issued

Friday, January 15, 2021

Submitting OIG

National Science Foundation OIG

Other Participating OIGs

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

21-1-004

Report Type

Audit

Location

Gainesville, FL
United States

Number of Recommendations

Questioned Costs

$640,723

Funds for Better Use

External Entity

University of Florida

Open Recommendations

This report has 6 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
Finding1Rec.1	Yes	$412,363	$0
Resolve the $412,363 in questioned subaward costs and direct UF to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding2Rec.1	Yes	$47,226	$0
Resolve the $47,226 in questioned participant support, travel, and publication expenses for which UF has not agreed to reimburse NSF and direct UF to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding2Rec.2	Yes	$66,590	$0
Direct UF to provide documentation that it has repaid or otherwise credited the $66,590 of questioned participant support, travel, other direct, and indirect costs for which it has agreed to reimburse NSF.
Finding3Rec.1	Yes	$83,227	$0
Resolve the $83,227 in questioned supplies, software, severance and publication costs for which UF has not agreed to reimburse NSF and direct UF to repay or otherwise remove the sustained questioned costs from its NSF awards.
Finding3Rec.2	Yes	$29,600	$0
Direct UF to provide documentation that it has repaid or otherwise credited the $29,600 in questioned lab supplies, materials, travel costs, and tuition fees for which it has agreed to reimburse NSF.
Finding4Rec.1	Yes	$1,717	$0
Direct UF to provide documentation that it has repaid or otherwise credited the $1,717 of questioned graduate student stipend costs for which it has agreed to reimburse NSF.