NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: A0503001 1 1 1 As part of a proactive review of awards involving a significant amount ofparticipant support funds, we identified an award' that had been transferred from the original institution (Institution 1)2 along with the principal investigator ( ~ 1 ) ~ 'another to institution (Institution 2)4 under a new award n ~ m b e r Institution .~ 1 continued to host the project and be involved although it was not named as a subawardee under the new award number. Both institutions provided documentation to support costs charged to the NSF award(s) for the project. Our review determined that the supporting documentation was absent for some cost categories, particularly room and board for participants. We also identified an absence of cost- sharing documentation and small data entry eri-ors. The evidence in this particular case suggested lapses in internal controls. For that reason, our concerns about documentation of costs and internal controls have been referred to the Office of Audit for review.
Published by the National Science Foundation, Office of Inspector General on 2006-03-16.
Below is a raw (and likely hideous) rendition of the original report. (PDF)