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Report File
Date Issued
Submitting OIG
National Science Foundation OIG
Other Participating OIGs
National Science Foundation OIG
Agencies Reviewed/Investigated
National Science Foundation
Report Number
23-1-003
Report Type
Audit
Location

Oxford, MS
United States

Number of Recommendations
16
Questioned Costs
$129,951
Funds for Better Use
$0
External Entity
University of Mississippi

Open Recommendations

This report has 13 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1.1 Yes $5,000 $0

Resolve the $5,000 in questioned inadequately supported service expenses for which UM has not agreed to reimburse NSF and direct UM to repay or otherwise remove the sustained questioned costs from its NSF awards.

1.3 Yes $0 $0

Direct UM to strengthen its policies and procedures related to creating and retaining documentation, including introducing additional internal controls to help ensure that it appropriately creates and maintains all documentation necessary to support the allowability of expenses charged to sponsored programs. These additional internal controls could include: - Updating its current external service provider procedures to require that UM establishes formal agreements with external service providers which identify the period of performance, scope of work, compensation rate(s), and applicable terms and conditions when providing services that are greater than $5,000. - Updating its current purchasing policies and procedures to ensure appropriate personnel review service and materials and supplies invoices to verify expenses are invoiced at approved rate(s) prior to charging the expenses to federally-sponsored awards. - Providing additional training regarding requirements for travel documentation, including training regarding how to ensure deposits are refunded to federal awards.

2.2 Yes $0 $0

Direct UM to strengthen its administrative and management controls and processes for supporting the allocation of expenses to sponsored projects. Updated processes could include: Requiring Principal Investigators or other designated staff to both document and justify the allocation methodologies used when charging expenses to sponsored projects near their grant expiration dates. - Implementing a standard documentation andretention process to support the allocation of costs that benefit multiple awards.

2.3 Yes $0 $0

Direct UM to provide training on how to assess and document the methodology used to allocate publication costs across each sponsored award acknowledged in the publication.

3.1 Yes $8,750 $0

Resolve the $8,750 in questioned materials and supplies and lodging expenses for which UM has not agreed to reimburse NSF and direct UM to repay or otherwise remove the sustained questioned costs from its NSF awards.

3.3 Yes $0 $0

Direct UM to implement additional controls or procedures that ensure costs incurred after an award’s period of performance has expired are not charged to NSF awards.

3.4 Yes $0 $0

Direct UM to strengthen its administrative and management processes and procedures surrounding lodging reservations. Specifically, UM should implement additional pre-travel requirements that ensure travelers are reserving rooms at lodging rates that are at or below the General Services Administration rates, as required by UM’s Lodging Travel Policy.

3.5 Yes $0 $0

Direct UM to establish clear guidance regarding the allowability of publication expenses on sponsored projects, including the requirement to acknowledge NSF funding sources.

3.6 Yes $0 $0

Direct UM to update its grant close out procedures to require that appropriate personnel verify all participant support cost funds were used to cover participant support cost expenses.

4.1 Yes $0 $0

Direct UM to strengthen its administrative and management procedures regarding its equipment purchase process to ensure personnel verify, and document that they verified, that equipment is not otherwise available on-campus prior to purchasing new equipment.

4.2 Yes $0 $0

Direct UM to provide annual training for employees on travel requirements and compliance to ensure travelers timely complete any applicable Waiver Request Forms reconcile travel advances as appropriate.

4.3 Yes $0 $0

Direct UM to require annual trainings for Principal Investigators who execute and monitor subawardees to ensure that UM appropriately completes the Request to Issue Subcontract Form prior to charging subawardee costs to NSF awards and, at the end of the subaward’s period of performance, appropriately completes and certifies to close-out of active subawards.

4.4 Yes $0 $0

Direct UM to implement internal controls to flag invoices submitted by consultants with expired agreements post-expiration of the executed agreement.

National Science Foundation OIG

United States