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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. NSF OIG Audit Update. Phase 1 has started: NSF contracted auditor: Withum , Smith+Brown , PC

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NSF OIG Audit Update

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  1. NSF OIG Audit Update MRAM - August 14, 2014 Zenaida Shattuck, Associate Director Internal Audit University of Washington

  2. 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

  3. 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?

  4. 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

  5. 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

  6. 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

  7. NSF OIG Audit Update Contacts: Peter Harris, Senior Auditor, Internal Audit ph3@uw.edu 206.543.0856 Zenaida Shattuck, Associate Director, Internal Audit zshatt@uw.edu 206.543.4028 Tami Sadusky, Executive Director, Research Finance & Operations tamis@uw.edu 206.543.0764

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