Performance Audit of Incurred Costs – University of Texas at Dallas

Date Issued

Thursday, December 9, 2021

Submitting OIG

National Science Foundation OIG

Other Participating OIGs

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

22-1-002

Report Type

Audit

Location

Dallas, TX
United States

Number of Recommendations

Questioned Costs

$249,210

Funds for Better Use

Open Recommendations

This report has 6 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1.2	Yes	$551	$0
Direct UTD to provide documentation that it has repaid or otherwise credited the $551 of questioned travel costs that it has agreed to reimburse.
2.1	Yes	$65,226	$0
Resolve the $65,226 in questioned materials and supplies and travel costs for which UTD has not agreed to reimburse NSF and direct UTD to repay or otherwise remove the sustained questioned costs from its NSF awards.
2.2	Yes	$5,378	$0
Direct UTD to provide documentation supporting that it has repaid or otherwise credited the $5,378 of questioned airfare, participant, repair, and travel costs for which it has agreed to reimburse NSF.
3.1	Yes	$63,753	$0
Resolve the $63,753 in questioned subaward expenses for which UTD has not agreed to reimburse NSF and direct UTD to repay or otherwise remove the sustained questioned costs from its NSF awards.
4.1	Yes	$23,082	$0
Direct UTD to provide documentation supporting that it has repaid or otherwise credited the $23,082 in questioned fringe benefit, travel, indirect costs, and Cost of Education allowance costs for which UTD has agreed to reimburse NSF.
5.1	Yes	$0	$0
Direct UTD to strengthen its administrative and management procedures for subaward expenses to ensure that the Principal Investigators approve subawardee invoices prior to UTD issuing payments.