NATIONAL SCIENCE FOUNDATION OFFICE OF INSPECTOR GENERAL OFFICE OF INVESTIGATIONS CLOSEOUT MEMORANDUM Case Number: 112080054 Page 1 of 1 OIG Audit referred a situation to Investigations in which an institution 1 was un-auditab1e and there was the possibility for embezzlement, theft, and/or diversion of NSF grant funds by employees of this institution. We were unsuccessful in our attempts to verify financial information from this institution, and learned that NSF had been unsuccessful as well. We recommended that NSF suspend all awards to this institution until the financial condition could be determined. NSF warned this institution that, unless they cooperated, all NSF awards would be suspended. Subsequently, this institution replaced the majority of its senior positions, implemented new operating procedures, and is working with NSF's Cost Analysis and Audit Resolution Branch to reconcile prior questionable financial transactions. This institution appears to be working towards compliance and administering NSF awards in accordance with required standards. This case is closed with no further action taken at this time. 1 Fort Berthold Community College NSF OIG Form 2 (11102)
Admin. Financial Violations (PI/PS)
Published by the National Science Foundation, Office of Inspector General on 2014-07-27.
Below is a raw (and likely hideous) rendition of the original report. (PDF)