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NSF OIG Audit Update. MRAM - August 14 , 2014 Zenaida Shattuck, Associate Director Internal Audit University of Washington. NSF OIG Audit Update. Phase 1 has started: NSF contracted auditor: Withum , Smith+Brown , PC

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nsf oig audit update

NSF OIG Audit Update

MRAM - August 14, 2014

Zenaida Shattuck, Associate Director

Internal Audit

University of Washington

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NSF OIG Audit Update

Phase 1 has started:

NSF contracted auditor: Withum, Smith+Brown, PC

Arrived 7/22. Initially 4 auditors including one partner who did internal control evaluation. Three auditors stayed through 7/29 to complete testing

Phase 1: 137 transactions; 35 departments

Mostly equipment purchases and cost transfers

Each transaction came with a set of questions

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NSF OIG Audit Update

Sample Questions - First Set :

  • Explain why this expense was not included in the proposal budget.
  • Explain why this purchase/transfer was necessary and how this purchase/transfer benefited the award.
  • How did this equipment purchase benefit the award given the limited time remaining on the award?
  • Was this equipment used exclusively on this NSF award?
  • If expense was allocated, please provide the allocation methodology and list of other projects in the allocation.
  • Was there a cost overrun on the budget transferred to or from?
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NSF OIG Audit Update

Phase 1 – Preliminary Results

  • Auditors found answers were not always responsive or were not specific enough;
  • Resulted in follow-up questions on 51 of the original 137 sample
  • These were communicated to campus on Monday and we need to respond by 8/29
  • Potential question costs - 51 transactions, 23 departments
    • Expenses/equipment in last months of the award
    • Expenses after the end date
    • Improper allocation of costs
    • Unclear benefit
    • Inadequate documentation

New Questions for Phase 1

Participant support costs

Admin/Clerical salaries

Cost Share

Pre-award costs beyond 90 days

Indirect cost calculation

Need to respond by 9/5


What’s Next – Phase 2

Phase 2 coming up in approximately 2 months

Expect a bigger sample size

Focus on areas not sufficiently tested e.g., Payroll

Departments not included in Phase 1 may be included in Phase 2

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NSF OIG Audit Update


Peter Harris, Senior Auditor, Internal Audit

[email protected] 206.543.0856

Zenaida Shattuck, Associate Director, Internal Audit

[email protected] 206.543.4028

Tami Sadusky, Executive Director, Research Finance & Operations

[email protected] 206.543.0764