Skip to main content
Navigate Up
Sign In

University of Colorado Denver | Anschutz Medical Campus

University of Colorado Denver
 

Financial Compliance and Training

Report and Articles


 
Federal OIG Audit Reports: 

 

Department of Health & Human Services, Office of Inspector General

 

Audit of Head Start Matching Costs for the Period March 1, 2006, Through February 29, 2008 - Community Action Commission of Belmont County, Inc. (March 9, 2009)

The Community Action Commission of Belmont County, Inc., reported costs that met Federal program requirements for the matching share and allowable in-kind contributions claimed for its fiscal years 2006 and 2007. CLICK HERE for the complete report.

Review of Administrative and Clerical Costs at Duke University for the Period October 1, 2002, Through September 30, 2004 (January 16, 2009)

Based on our two samples, consisting of 114 charges for administrative and clerical salaries and 120 charges for other administrative costs, we estimate that Duke University (the University) claimed approximately $1.7 million in unallowable charges as direct costs to grants, contracts, and other agreements with HHS components during fiscal years 2003 and 2004. CLICK HERE for the complete report.

Review of Administrative and Clerical Costs at Brandeis University for Fiscal Years 2004 and 2005 (September 6, 2007)

The objective of our audit was to determine whether Brandeis University claimed clerical and administrative costs and other direct costs under the terms and conditions of Department of Health & Human Services grant and contract awards and applicable Federal regulations during our audit period of July 1, 2003, through June 31, 2005.  The University claimed administrative salaries and wages in accordance with Federal and University requirements.  However, the University misclassified a total of $31,303 to National Institutes of Health (NIH) grants for books, subscriptions, and public relation costs that should have been included in its facilities and administrative (F&A) costs.  As a result, the University could have overcharged NIH grants $31,303.  We recommended that the University update its procedures to include books, subscriptions, and other supplies as costs claimed under F&A costs unless adequately justified, budgeted, and approved by NIH as a direct grant cost and work with NIH to resolve the $31,303 in misclassified costs.  The University generally agreed with our recommendations. CLICK HERE for the complete report.

Review of Graduate Student Compensation Costs Charged to National Institutes of Health Research Grants (June 26, 2007)

Our objectives were to (1) determine whether universities and colleges limited the graduate student compensation charged to National Institutes of Health (NIH) research grants to the amount paid to a first-year, postdoctoral scientist performing comparable work at the same institution and to the National Research Service Award stipend in effect when NIH awarded the grants and (2) provide statistical estimates of the number of grants with graduate student compensation costs charged; the number of researchers who received graduate student compensation, including tuition remission, from NIH grants; and the costs of such compensation. For all sampled grants with graduate student compensation charges, we found that universities and colleges appropriately limited graduate student compensation charges to the amount paid to a first-year, postdoctoral scientist performing comparable work at the same institution and to the National Research Service Award stipend in effect when NIH awarded the grants.  This report also provides statistical estimates related to graduate student compensation costs charged to NIH grants.  The report contains no recommendations. CLICK HERE for the complete report.

Audit of Cost Transfers to Federal Grants at Thomas Jefferson University During the Period July 1, 2002, Through June 30, 2004 (April 5, 2007)

Our objective was to determine whether Thomas Jefferson University (the University) cost transfers to federally funded grants were documented in accordance with Federal requirements. The University generally documented cost transfers to federally funded grants in accordance with Federal requirements. Through documentation and explanation, the University was able to justify all the transfers. We have no recommendations to report. CLICK HERE for the complete report.

Review of Subaward Costs Claimed by Boston University on NIH Grant Number 5 U01 HL066582-04 and 3 U01 HL066582-04S1 From August 1, 2003, Through July 31, 2005 (September 28, 2006)

Our objective was to determine whether Boston University (the University) claimed subaward costs under a Harvard University grant from the National Institutes of Health in accordance with the terms and conditions of the subaward and applicable Federal regulations. From August 1, 2003, through July 31, 2005, the University claimed $11,234 in unallowable salary cost transfers and related fringe benefits and indirect costs that did not comply with Federal regulations and the terms of the subaward. In addition, the University did not submit its final invoice to the prime grantee within the specified time frame. We recommended that the University: (1) comply with Federal and University requirements to ensure that cost transfers are properly authorized and documented, (2) establish controls to ensure that final invoices are submitted promptly, and (3) work with the prime grantor to resolve the $11,234 received from NIH for inappropriate cost transfers. In its response to our draft report, the University agreed with our procedural recommendations. However, the University maintained that all costs that it claimed under the subaward were reasonable, allocable, and allowable. CLICK HERE for the complete report.

Audit of Cost Transfers Funded Under NIH Grants at the University of Chicago (June 16, 2006)

The objectives of the audit were to determine whether the University (i) developed and implemented adequate written procedures and controls relating to cost transfers and (ii) justified and supported cost transfers in accordance with Federal regulations and the institution's policies and procedures.  Although the University developed and implemented adequate written policies and procedures and controls relating to cost transfers and generally justified and supported cost transfers to NIH grants, staff did not always follow those procedures and cost transfers were not always documented and authorized as required.  We found that one transfer lacked required documentation to explain how the error occurred and four late transfers were made without completing or properly authorizing the required form for University oversight and approval.  Sufficient justification and documentation were ultimately available to support the allowability and allocability of the cost transfers to NIH grants.  We recommended that the University reemphasize cost transfer policies and procedures with the Comptroller's and departmental staff.  The University agreed with our recommendation. CLICK HERE for the complete report.

Review of Subaward Costs Claimed Under University Of Massachusetts Medical School Prime NIH Grant Number 5 P01 HL56920-05 From February 1, 2001, Through August 31, 2002 (April 7, 2006)

Our objective was to determine whether the University of Massachusetts Medical School (UMMS) claimed allowable subrecipient costs for Yale University and Roger Williams Hospital in compliance with applicable Federal requirements. UMMS overstated its claim by $249,525, or about 33 percent of the total that it claimed for subrecipient costs. UMMS submitted overstated costs because the subrecipients did not follow established procedures or did not have adequate procedures for claiming costs and UMMS did not have adequate written procedures for monitoring subrecipients. We recommended that UMMS make a financial adjustment to NIH totaling $249,525 for costs that the subrecipients overstated and establish detailed written subrecipient monitoring procedures to ensure that subrecipients claim costs in compliance with applicable Federal requirements. UMMS agreed with our recommendations and said that it was taking appropriate corrective action. CLICK HERE for the complete report.

Review of Subaward Costs Claimed by Roger Williams Hospital on NIH Grant Number 5 P01 HL56920-05 From February 1, 2001, Through August 31, 2002 (February 27, 2006)

Our objective was to determine whether subaward costs claimed by Roger Williams Hospital (the Hospital) under the University of Massachusetts Medical School (UMMS) prime grant no.1 PO1 HL56920-05 from the National Institutes of Health (NIH) were allowable under the terms of the subaward and applicable Federal regulations.  We identified $55,746 in costs that did not comply with Federal regulations and subaward terms. Of this total, $53,655 was in unallowable cost transfers and related fringe and indirect costs and $2,091 was in unsupported animal care charges and related indirect costs.  We recommended that the Hospital (i) comply with Federal requirements for ensuring that cost transfers are adequately explained and documented and (ii) revise its procedures to ensure that animal care charges can be identified to a specific project or account.  Because the Hospital received its funds through a subaward from UMMS rather than directly from NIH, we will recommend under separate cover that UMMS reimburse NIH for unallowable subaward costs totaling $55,746.  The Hospital has initiated actions to comply with the report’s recommendations. CLICK HERE for the complete report.

Review of Subaward Costs Claimed by Yale University on NIH Grant Number 5 P01 HL56920-05 From February 1, 2001, Through August 31, 2002 (February 3, 2006)

Our objective was to determine whether subaward costs claimed by Yale University (the University) under a University of Massachusetts Medical School (UMMS) grant from the National Institutes of Health (NIH) were in accordance with the terms of the subaward and applicable Federal regulations.  The University claimed $193,779 in costs that did not comply with OMB Circulars A-21 and subaward terms.  In addition, the Principal Investigator failed to provide the 25 percent level of effort proposed in the University’s subaward application. We recommended that the University (1) verify that cost transfers are adequately explained and documented, (2) improve procedures for direct charging of costs and comply with procedures for confirming effort reports, and (3) ensure that levels of efforts are satisfied.  Because the University received its funds through a subaward from UMMS rather than directly from NIH, we will recommend under separate cover that UMMS reimburse NIH for remaining unallowable subaward costs totaling $193,779.  The University acknowledges the $78,965 in disallowances and disagreed with the remaining $114,814. CLICK HERE for the complete report.

Review of Costs Claimed By Dartmouth College for NIH Grant No. 5 P01 GM51630-06, May 1, 1998 - December 31, 2002 (September 29, 2005)

Our objective was to determine whether costs claimed by Dartmouth College (the College) for a selected grant from the National Institutes of Health (NIH) were allowable under the terms of the grant and applicable Federal regulations.  The College overcharged the NIH grant by $37,780 for the principal investigator’s salary ($18,209 in salary and $19,571 in related fringe and indirect costs) for effort not related to the NIH grant.  In addition, the College has internal control weaknesses related to accounting for grant application activity, implementing changes in the payroll distribution system, and monitoring recipients of subgrants.  We recommended that the College refund $37,780 to NIH and take specific steps to strengthen its internal controls. Except for agreeing to refund $1,512 related to an overstated labor distribution percentage, the College generally disagreed with our recommendations. CLICK HERE for the complete report.

 

National Science Foundation, Office of Inspector General

 

Audit of Effort Reporting System at the University of Arizona, March 25, 2009

Audit of the payroll distribution and effort reporting system used by the University of Arizona to support salary and wages charged to NSF grants. CLICK HERE for the complete report.

Audit of Labor Effort Reporting System at the Vanderbilt University, September 30, 2008

Audit of the payroll distribution and effort reporting system used by the Vanderbilt University to support labor charges to NSF grants. CLICK HERE for the complete report.

Audit of Effort Reporting System at the University of California - San Diego, May 2, 2008

Audit of the payroll distribution and effort reporting system used by the University of California, San Diego to support salary and wages charged to NSF grants. CLICK HERE for the complete report.

Audit of Woods Hole Oceanographic Institution’s FY 2006 Service Center Rates, Costs Claimed, and Internal Controls over Compliance in Accordance with OMB Circular A-133, March 31, 2008

CLICK HERE for the complete report.

Audit of Labor Effort Reporting System at the University of Illinois at Urbana-Champaign, March 27, 2008

Audit of the payroll distribution and effort reporting system used by the University of Illinois at Urbana-Champaign to support salary and wages charged to NSF grants. CLICK HERE for the complete report.

Audit of Effort Reporting System at the University of California - Berkeley, March 3, 2008

Audit of the payroll distribution and effort reporting system used by the University of California - Berkeley to support salary and wages charged to NSF grants. CLICK HERE for the complete report.

Audit of Temple University’s Incurred Costs under NSF Contract Number REC-9912177, March 30, 2007

The objectives of the audit were to 1) determine whether costs charged to the NSF contract by Temple University are allowable, allocable and reasonable for all direct and indirect costs in accordance with the contract terms and applicable government acquisition regulations, and 2) identify instances of noncompliance with laws, regulations, and the provisions of the award agreements and weaknesses in Temple’s internal control over financial reporting that could have a direct and material effect on the costs claimed by Temple and its ability to properly administer, account for, and monitor its NSF award. CLICK HERE for the complete report.

 

U.S. Department of Education, Office of Inspector General

 

Audit of NAEP Contract, ETS Incurred Costs under Contract No. ED-02-CO-0023, May 28, 2009

The purpose of the audit was to determine whether the direct labor costs (excluding employee benefits) and other direct costs incurred under the Educational Testing Service (ETS) National Assessment of Educational Progress (NAEP) contract No. ED-02-CO-0023 were reasonable, allowable, and allocable in accordance with the terms and conditions of the contract and applicable acquisition regulations. CLICK HERE for the complete report.

 

Gallaudet University’s Internal Controls Over Federal Funds, May 20, 2009

The purpose of the audit was to determine if Gallaudet University (GU) had adequate internal controls in place to account for Federal grant funds, and to review expenditures charged to Federal education funds, excluding Title IV Federal student aid, for the period of October 1, 2005, to September 30, 2007, to determine if expenses charged were reasonable, allocable, and allowable. CLICK HERE for the complete report.

 

Indiana State University’s Compliance with Selected Provisions of Law and Regulations for the Upward Bound and Upward Bound Math-Science Programs, July 3, 2008

             

The objective of our audit was to determine whether Indiana State University complied with selected provisions of law and regulations governing the administration of its Upward Bound (UB) and Upward Bound-Math Science (UBMS) projects during the 2006-2007 grant year. CLICK HERE for the complete report.

University of Colorado Denver

© The Regents of the University of Colorado, a body corporate. All rights reserved.

All trademarks are registered property of the University. Used by permission only.