NATIONAL SCIENCE FOUNDATlON 4201 WII-SON BOULEVARD ARLINGTON, VIRGINI~ 22230 -- OFFICE OF INSPECTOR GENERAL MEMORANDUM Date: September 30, 1997 . - --. .- -. -- -~ -- . .----- .. ... .. . To: File No. I961 10058 From m e c A i a 1 Agent, Investigations Re: Close out - Background: November 1997 that the two principal investigators n d o r NSF grant no. had given themselves stipends in the amount of $20,000 and $10,000 (one stipend each) from the NSF grant funds. We investigated to find if the PIShad fraudulently used federal funds. Investigation: We reviewed the program jackets for this project and found tha-larv in the budget for year 4 of the project had been revised from $51,618 to $71,074, and om - $58,034 to $71,723. We examined the program jacket and found no budget justification explaining this increase although the PIS had slightly increased their level of effort. The cognizant NSF program officer approved and signed the revised budget. When questioned about the salary revisions, the program officer adrmtted that she had not noticed rhis increase when she approved the budget. She stated, however, that the increase, although substantial, was justified. She explained that salaries are determined b y o t NSF. The program officer remembered t h a t a s given a raise because of an-e uity issue when she was tenured. She said that both salaries had to be authorized by &fore being calculated in the NSF budget. In addition to reviewing the PI'S salaries, we reviewed account summaries, travel vouchers, and vendor/participant support payments charged to the NSF grant. This review found no evidence of fraud.
Published by the National Science Foundation, Office of Inspector General on 1997-09-30.
Below is a raw (and likely hideous) rendition of the original report. (PDF)