|
Common Findings |
No. of Reports with Finding Type |
Common Sub-Findings |
No. of Reports with Sub-Finding |
|---|---|---|---|
|
Unallowable Expenses |
17/18 |
Travel |
11 |
|
Participant Support Costs |
9 | ||
|
Salary and Wages |
8 | ||
|
Materials and Supplies |
8 | ||
|
Fringe Benefits |
5 | ||
|
Publication |
4 | ||
|
Consultant |
3 | ||
|
Subawards |
4 | ||
|
Insufficient Internal Controls For Indirect Cost Rate Application |
15/18 |
Indirect Costs Applied Using Incorrect Rates |
14 |
|
Indirect Costs Applied to an Incorrect Base |
12 | ||
|
Inadequately Supported Expenses |
12/18 |
Costs Claimed in ACM$ |
7 |
|
Internal Service Providers |
5 | ||
|
Travel |
4 | ||
|
Salary and Wages |
2 | ||
|
Consultant |
2 | ||
|
Inappropriately Allocated Expenses |
10/18 |
Travel |
8 |
|
Materials and Supplies/Equipment |
9 | ||
|
Publication |
6 | ||
|
Student Stipends/Tuition Remission |
5 | ||
|
Non-Compliance with Policies and Procedures |
9/18 |
Non-Compliance with Award Recipient Policies |
8 |
|
Non-Compliance with NSF Program-Specific Policies |
5 |
NSF OIG Common Audit Report Findings and Sub-Findings
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