NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: A03110064 Page 1 of 1 We reviewed 71 grants selected by a random sampling procedure from NSF'Fiscal Year 2001 awards for conferences, workshops and symposia. As part of the review, we requested grant records from each grantee. Where the records indicated possible issues, we opened inquiries to resolve the issues. In a grant that supported an astronomy conference1, our analysis indicated that program income was not properly handled. Specifically, the grantee's conference services component, which handled the event, subtracted conference costs from conference revenue without regard for cost allowability. The remaining funds were deposited into an account distinct from the grant accounts for the conference's two Federal sponsors. We opened an inquiry to resolve the issues and wrote to the grantee. In response, the grantee agreed that costs of alcohol and entertainment are unallowable, and provided justification for certain other items and events charged to program income. The grantee then calculated each sponsor's share of support for the conference and promptly reopened and credited the relevant grants. In addition, the grantee committed to providing additional written guidance to PIS, and described plans to include a workshop on conference grants as part of annual compliance training. NSF OIG Form 2 (1 1/02)
Published by the National Science Foundation, Office of Inspector General on 2004-08-31.
Below is a raw (and likely hideous) rendition of the original report. (PDF)