NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: A03100054 Page 1 of 1 As part of our review of conference/workshop awards, we became aware that an awardee' may have used NSF grant funds to purchase alcoholic beverages and pay for the travel expenses of federal employees who attended the conference as part of their official d ~ t i e s .We ~ requested the awardee's financial records for the award3and received receipts and other supporting documentation for expenditures of grant funds. We confirmed that the awardee paid for an open bar reception, followed by a dinner for which the awardee purchased several bottles of wine. We were unable to establish clearly that federal funds were used for the purchase of the wine or the percentage of alcoholic beverages served during the reception. The awardee's receipts totaled more than the total amount expensed from the grant account. Therefore, we are satisfied that the awardee did not use NSF grant funds to purchase the alcoholic beverages. We contacted the human resources departments at the facilities employing the federal employees who allegedly received improper compensation from the award. We learned that the participating employees were not, in fact, federal employees. Our review of the receipts revealed three separate charges to the award for travel unrelated to the workshop. The awardee admitted that these charges were errors and not related to the workshop. We also identified a duplicate airfare charge for a participant. The awardee explained that the duplicate charge was an error and that reimbursement was sought fiom the travel agent. The awardee has reimbursed NSF for the erroneous and duplicate charges.4 We have no pending issues from our review of this award. Accordingly, this case is closed. 4 Total amount of reimbursement = $1,610.60 'NSF I OIG Form 2 (1 1/02)
Published by the National Science Foundation, Office of Inspector General on 2004-04-23.
Below is a raw (and likely hideous) rendition of the original report. (PDF)