NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: A03110069 Page 1 of 1 In the course of reviewing a conference/workshop award' for compliance with NSF grant conditions, we identified issues with regard to program income, the involvement of NSF staff as participants in the workshop, and the reallocation of participant support funds. We reviewed the general ledger entries and supporting documentation for the grant account as supplied by the a ~ a r d e eWe . ~ found that the documentation supported the general ledger entries and were satisfied with the awardee's explanations regarding duplicative entries in the general ledger. With regard to NSF staff participation in the workshop, we identified three NSF employees who attended the workshop and gave presentations.3 One was the program director for the program funding the workshop and the initial cognizant NSF program officiaL4 Thus, there was an apparent conflict of interests; however, the workshop is a recurring event for awardees that receive funds from that particular NSF program.5 Two paid a nominal registration fee, which was the only program income generated by the workshop.6 The program income appears to have been appropriately used to offset grant expenses. None of the three NSF staff received participant support except maybe for their attendance at meals that were part of the workshop. We also found that an NSF program officer7had approved reallocation of participant support funds, as documented in the award jacket. However, the program officer's documentation was vague and lacked supporting details as the rationale for the approval. We have no further issues to resolve with the awardee of this award. Accordingly, this case is closed.
Published by the National Science Foundation, Office of Inspector General on 2004-04-22.
Below is a raw (and likely hideous) rendition of the original report. (PDF)