NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: I04050017 Page 1 of 1 i /I I The National Science Foundation mSF). Office of h s ~ e c t o General r (OIG) initiated an investigation into a university1facilitq because article in indicated that there 11 were significant problems with'the facility's financial management of funds from another federal agency.4 Specifically, the article indicated that a significant amount of awarded funds were being auditeds, and as a result, the other agency withheld its 2004 award m ~ n i e s . ~ We determined that at the time in question, the facility had received two awards from NSF, one for $ and one for $ . We requested the financial and supporting documents for the two NSF awards. During the course of our investigation, we discovered that the university had taken steps to remove the personnel responsible for financial management issues identified and to alter its policies and procedures to prevent similar future problems; however, we were still concerned that NSF funds had been mismanaged. After reviewing the documents and requesting additional information from the university, we discovered that the university did not appear to have time and effort reports to support all of the salary and fringe benefits charged to the smaller award. We also determined that the facility had incorrectly charged administrative personnel directly to the NSF award. We asked the university to review its records and calculate how much salary and other costs were unsupported and to noti@ us how it intended to resolve the issue. The university ultimately decided to return funds to NSF.~There are not any remaining issues with regard to this investigation, 1 I I) Accordingly, this case is closed. I' NSF OIG Form 2 (1 1/02) '11
Admin. Financial Violations (PI/PS)
Published by the National Science Foundation, Office of Inspector General on 2006-12-11.
Below is a raw (and likely hideous) rendition of the original report. (PDF)