Performance Audit of Subaward Costs – Columbia University

Date Issued

Tuesday, February 4, 2025

Submitting OIG

National Science Foundation OIG

Agencies Reviewed/Investigated

National Science Foundation

Report Number

25-01-004

Report Type

Audit

Location

New York, NY
United States

Number of Recommendations

Questioned Costs

$661,353

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1.1	Yes	$388,319	$0
Resolve the $388,319 in questioned salary costs and direct Columbia to repay or otherwise remove the sustained questioned costs from its NSF awards.
1.2	Yes	$48,706	$0
Direct Columbia to provide documentation supporting it has repaid or otherwise credited the $48,706 in questioned unsupported subaward and relocation expenses for which it has agreed to reimburse NSF.
2.2	Yes	$14,161	$0
Direct Columbia to provide documentation supporting it has repaid or otherwise credited the $14,161 in questioned unallowable fringe benefit, subaward, and travel expenses for which it has agreed to reimburse NSF.
3.1	Yes	$9,441	$0
Direct Columbia to provide documentation supporting it has repaid or otherwise credited the $9,441 in questioned indirect cost expenses for which it has agreed to reimburse NSF.
5.4	Yes	$0	$0
Direct Columbia to establish and implement policies and procedures or internal controls for ensuring that invoices are processed and paid within the 30-day time limit.