NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: A05030010 1 Page 1 of 1 As part of a proactive review of awards involving a significant amount ofparticipant support funds, we identified an award' that had been transferred along with the principal investigator (PI) to another institution (Institution 2).2 The original institution (Institution 1)3became a subawardee and continued to execute the project. We learned that Institution 1, as the subawardee, requested a reallocation,ofparticipant support funds for other purposes from Institution 2. Institution 2 approved the request nine months before obtaining the requisite prior written approval of the NSF program ~ f f i c e r There .~ was no indication that the program officer would not have approved the request if it had been made in a timely manner. The only other issues identified in the review of the documents pertained to adequacy of the documentation and the allowability of particular purchases under the participant support heading. However, NSF's foreknowledge of the purchases under the participant support heading and subsequent approvals negate further need for an audit under the given circumstances. Accordingly, this case is closed. 4 Institution 2 requested the reallocation from the program officer after OIG made two requests to Institution 1 for copies of its documentation to support expenses under the initial award. ISF OIG Form 2 (1 1/02)
Published by the National Science Foundation, Office of Inspector General on 2006-01-23.
Below is a raw (and likely hideous) rendition of the original report. (PDF)