National Science Foundation Office of Inspector General
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1 National Science Foundation Office of Inspector General Mark Bell Assistant Inspector General Office of Audits National Science Foundation Ken Lish Supervisory Audit Manager Office of Audits National Science Foundation
2 Recent Changes in Audit Process Focus on risk areas Increase the number of external audits that address the cause of findings More OIG-conducted external work 2
3 Prioritization Audit Selection Risk Risk score Awardee type small vs large institution Availability of Resources Audit staff Funds for IPA audits 3
4 Federal Audit Environment Single Audits Required, Standardized Internal Audits Customized, Organization s Discretion NSF Reviews Required, Varying Scopes & Objectives Inspector General Audits Required, Varying Scopes & Objectives, Internal & External to NSF, Independent 4
5 Case Study: Travel Findings Audit of a large U.S. Institution of Higher Education $258 million in expenditures over 3-year audit period Travel Findings 1. Unallowable Travel Expenses- $20,656 The IHE agreed with the finding 2. Unsupported Travel Expenses- $2,635 The IHE disagreed with the finding 3. Unallowable Upgraded Travel- $6,622 The IHE agreed with the finding Conclusion- All findings were sustained during audit resolution 5
6 Case Study: Spending Near Award Expiration Audit of a department at a large U.S. Institution of Higher Education $110 million in expenditures over 3-year audit period Spending Near Award Expiration Findings 1. $67,545- Replacement equipment purchased with 3% of the award s life remaining 2. $12,024- Computers purchased with 5 days and 2 days remaining on the award 3. $7,231- Computer purchased with 25 days remaining on the award 4. $4,255- Equipment purchased with 17 days remaining on the award 5. $4,148- Computers purchased with 7% of the award s life remaining The auditee disagreed with every finding Result During Resolution: Sustained Not Sustained 6
7 Internal Audits of NSF New hybrid audit approach Audit objectives are directed towards NSF NSF s policies, procedures, and internal controls apply to the awardee community Audit fieldwork takes place at the awardee level Examples: Audit of NSF s Oversight of Subrecipient Monitoring Audit of Government Owned Equipment 7
8 Communication During Audits Engagement Letter Entrance Conference Notification of Preliminary Findings and Recommendations (NPFR) vs Discussion Draft Exit Conference Formal Draft Report o Awardee usually has 30 days to comment o Provided to NSF, even if NSF is not the awardee o Awardee comments are summarized in the final report and attached as an appendix 8
9 Communication Best Practices Pit Falls- Real Life Example Best Practices Constant Communication Regularly Scheduled Check-Ins Open Communication Formal Tracking Documents 9
10 Audit Resolution in Accordance with OMB Circular A-50 (Audit Followup) External Grantee Audits o Resolution is required within 6 months of report issuance o NSF sends OIG report to auditee for response to findings and recommendations o NSF provides OIG with auditee feedback o NSF provides OIG with draft audit resolution and NSF and OIG discuss o NSF provides OIG with Audit Resolution Memorandum (ARM) Includes NSF s Management Decision on resolution of recommendations OIG has 10 days to respond o If OIG disagrees with NSF s Management Decision, it can escalate to NSF s Audit Follow-up Official o Ultimate decision on audit resolution rests with NSF OIG s options if it disagrees with final resolution for any recommendation 10
11 Audit Resolution Case Study Issue: OIG and NSF disagreement relating to a policy applicable to almost all NSF awardees The issue was included in most audit reports OIG and NSF disagreed during audit resolution The issue was elevated to the AFO on multiple occasions Ultimately, NSF removed the policy from the PAPPG Lessons learned 11
12 Case Study: Audit and Investigations Collaboration Audit Findings Missing or insufficient documentation Referred to Office of Investigations Investigation Findings OI determined that employees fabricated time and effort reports Settlement University agreed to repay ~$1.2 million University employee pled guilty to falsifying time and effort reports, received 1 year probation University was required to implement 5 year compliance plan 12
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14 Help OIG Eliminate Fraud and Improve Management 14
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