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01/22/2025

National Science Foundation OIG

Performance Audit of Incurred Costs – University of Nebraska-Lincoln

Type:

Audit

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1.3

Direct UNL to strengthen its policies and procedures related to the biennial reviews of internal service centers. Updated procedures could include periodic reviews of internal service centers to determine if they charge $10,000 or more to federal grants.

2.1

Resolve the $36,908 in questioned inappropriately allocated publication, lease, and material and supply expenses for which UNL has not agreed to reimburse NSF and direct UNL to repay or otherwise remove the sustained questioned costs from its NSF awards.

2.2

Direct UNL to provide documentation supporting that it has repaid or otherwise credited the $43,736 in questioned salaries and fringe expenses for which it has agreed to reimburse NSF.

2.3

Direct UNL to strengthen its policies and procedures and internal controls for allocating expenses to sponsored projects. Updated policies, procedures, and internal controls should address how UNL will ensure:
• It charges salaries and fringe benefit expenses to NSF awards consistent with personnel action forms.
• It allocates publication expenses consistent with the benefits received by acknowledged funding sources that contributed to the published research.
• Its personnel document and justify allocation methodologies when charging expenses to NSF awards near grant expiration dates based on the benefit the NSF awards receive from the services and/or materials purchased.
• It appropriately…

3.1

Resolve the $2,480 in questioned publication expenses for which UNL has not agreed to reimburse NSF and direct UNL to repay or otherwise remove the sustained questioned costs from its NSF awards.

3.2

Direct UNL to provide documentation supporting that it has repaid or otherwise credited the $20,058 in questioned participant support, publication, salary and fringe, and equipment expenses for which it has agreed to reimburse NSF.

3.3

Direct UNL to implement additional policies or procedures that address how to ensure it spends participant support funds appropriately, as well as how it will obtain required prior approvals from NSF before re-budgeting participant support funding.

3.4

Direct UNL to produce formal written guidance and provide training on how to assess and document the methodology used to allocate publication costs consistent with the benefits received by acknowledged funding sources.

3.5

Direct UNL to implement procedures that ensure it does not charge NSF awards for salary and fringe benefits earned after the NSF award expires.

3.6

Direct UNL to implement additional procedures that require Principal Investigators to regularly monitor and validate that they incurred expenses charged to NSF awards to benefit the award(s) to which they charged the expenses.

4.1

Direct UNL to strengthen its policies, procedures, and internal control processes for applying its indirect cost rates to all direct costs that should be included in its Modified Total Direct Cost base per its Negotiated Indirect Cost Rate Agreements.

5.1

Direct UNL to implement additional procedures and controls necessary to ensure it complies with its internal policies when overseeing NSF awards. Updated controls should ensure UNL:
• Verifies that personnel perform and document a quarterly review of expenses for each NSF award each quarter.
• Monitors for approaching project verification statement deadlines and develops procedures necessary to obtain approval of all project verification statements prior to the 60-day deadline.
• Verifies that personnel obtain necessary contract approvals from the procurement department and receive, review, and maintain any required price and rate quotes prior to the final execution of a contract…