Office Of Inspector General - NSF - National Science Foundation

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Office of Inspector GeneralNSF Grants ConferenceMarch 1, 2016Ginna IngramInvestigative AttorneyOffice of Inspector GeneralNational Science Foundation

Inspector GeneralAssistant InspectorGeneral for AuditFinancial Statementand IT AuditCounsel to the Inspector GeneralLegal/LegislativeSenior Advisor/WB OmbudsmanWho We AreAssistant InspectorGeneral forInvestigationsResearch Integrity & AdminInvestigations(Investigative Scientists)CPA Contract Audit OversightProgram Integrity(Special Agents)External AuditOffice of Investigations LegalDivision(Investigative Attorneys)Performance AuditProactive/Analytic Evaluations(Investigators and Analysts)Compliance AnalyticsInvestigations Specialists(including Forensic Accounting)and Support Staff

What We Do Office of Audit We conduct internal/external audits: Financial Performance Office of Investigations We investigate allegations of: Fraud, waste, and abuse Research misconduct Violations of law, regulation, directive, orpolicy Outreach We invest in outreach: Presentations Briefings Publications and Brochures www.nsf.gov/oig/outreach all.jsp

Office of AuditAudit NSF-funded grants, contracts, andcooperative agreements Determine if claimed costs are allowable,reasonable and allocated properly Oversee annual NSF financial statement audit Promote economy/efficiency in NSF financial,administrative, and programmatic operations

Development of Audit Workplan Work Required by Law Congressional RequestsReferrals from InvestigationsNational Science Board and NSF SuggestionsOIG Risk-based Assessments Agency Financial Statement Audit (CFO Act) Federal Information Security Management Act (FISMA) Improper Payment Elimination and Recovery Act(IPERA) American Recovery and Reinvestment Act (ARRA) NSF Management Challenges Continuous Monitoring

Award AdministrationGrant Recipient ResponsibilitiesWe Look At Financial management system and expenditures Accuracy and timelines of reporting, notifications Participant support, sub-award monitoring Effort reportingCommon Findings No approvals, no procedures for determining allowable costs Effort reporting not timely, not approved by appropriate official Budget not compared to actual expenditures Participant support reallocated without prior NSF approval Inadequate sub-award monitoringOMB Circulars A-110, A-133

Cost ComplianceCosts must be allowable, reasonable, allocable, documented,and consistent in treatmentWe Look AtAll costs claimed on NSF awards. We use data analytics to identify risk areas.Common FindingsUnsupported expenditures Reimbursements not documented (invoices, etc.) Time and effort not timely, not signed/certified Unallowable expenditures Direct charges for costs in the indirect pool Excess faculty/senior personnel salaries (unless NSF-approved) Meals, non-related travel, alcohol Unapproved changes in participant support OMB Circulars A-21, A-87, A-122

Framework for Grant Oversight Data analytics-driven and risk-based methodology Identify institutions that may not be using Federal fundsproperly; identify questionable expenditures Life cycle approach to oversight Mapping of end-to-end process to identify controls 100% review of key financial and program information Focus attention on expenditure anomalies Complements traditional oversight approaches8

End to End Process for Grant OversightPRE-AWARD RISKS Funding Over Time Conflict of Interest False Statements False Certifications Duplicate Funding Inflated Budgets CandidateSuspended/DebarredACTIVE AWARD RISKS Unallowable, Unallocable, Unreasonable Costs Inadequate Documentation General Ledger Differs from Draw Amount Burn Rate No /Late/Inadequate Reports Sub-awards, Consultants, Contracts Duplicate Payments Excess Cash on Hand/Cost transfers Unreported Program Income AWARD ENDRISKS No /Late FinalReports Cost Transfers Spend-out FinancialAdjustments Unmet CostShareDr. Brett M. Baker, 2010

Example: Equipment Charges IncurredImmediately Before Grant Expiration DateGRANT ID OBJECT DESCRIPTIONXXXXX42 CONSTRUCTION AND ACQUISITIONGRANTLEDGEREXPIRATION TRANSACTIONDATEPOST DATEDATE09/30/200909/30/2009 10/06/2009FINANCIALAMOUNT51,851.22GRANT ID OBJECT DESCRIPTIONXXXXX27 INVENTORIAL EQUIPMENTGRANTEXPIRATION TRANSACTIONLEDGERDATEDATEPOST DATE07/31/201006/04/2010 08/11/2010FINANCIALAMOUNT31,621.56GRANT ID OBJECT DESCRIPTIONXXXXX77 INVENTORIAL EQUIPMENTGRANTEXPIRATION TRANSACTIONLEDGERDATEDATEPOST DATE08/31/200907/16/2009 ame day as expiration57 days before expiration46 days before expiration10

Office of InvestigationsDetect and prevent fraud Investigate criminal, civil, administrativematters Address alleged wrongdoing involvingproposals and awards and those whoconduct business with, or work for NSF

Allegations Allegations Violation of law, regulations, award conditions, or policiesMismanagementWaste of fundsAbuse of authorityType of Allegations Received FraudFalse StatementsTheft or abuse of government fundsPlagiarism or intellectual theftFalsification/Fabrication of dataEmployee MisconductConflict of InterestFailure to share data

Sources* of Allegations Principal Investigators/co PIsNSF Program OfficersOther NSF EmployeesReview PanelistsGovernment AgenciesGraduate StudentsUniversity AdministratorsContractorsAnonymous Hotline Callers or Informants* Anyone may confidentially contact OIG to reportpotential wrongdoing

Investigative ProcessDetermine jurisdiction; identify issues Objectively gather evidence As appropriate, refer to audit or other OIG Prepare written Report of Investigation Work with DoJ, state prosecutors, NSF, andawardees to develop appropriateresolutions that protect the interests of theFederal Government and the U.S. taxpayer

Administrative CasesViolations of Regulations Research Misconduct NSF Research Misconduct Regulation:45 CFR Part 689 http://www.nsf.gov/oig/misconscieng.jsp NSF regulation tracks OSTP’s Federal policy Defines Fabrication, Falsification, Plagiarism(FFP) and defines “research”COIs,Violations of Confidentiality, etc. Human Subject’s Research

Administrative CasesCurrently 120 cases open Results can include LOR, certifications,debarment and recovery of funds 25 RM findings in 2014 Recoveries of 1.5M Human Subject’s violations are increasingas is data fabrication by graduate students

Criminal/Civil Cases Violation of Statutes: Conspiracy – 18 U.S.C. § 371False Claims – 18 U.S.C. § 287Embezzlement – 18 U.S.C. § 641Theft of Federal Funds– 18 U.S.C. § 666False Statements – 18 U.S.C. § 1001Mail Fraud – 18 U.S.C. § 1341Wire Fraud – 18 U.S.C. § 1343Civil False Claims – 31 U.S.C. § 3729(a)Abuse of federal rules and regulationsOther actions that could compromise theintegrity, efficiency, and operations of NSF

Outcomes of Investigations Refer to law enforcement authorities Criminal or civil matters may result in: Prosecution Settlement Agreement / Compliance Agreement Fines, Reimbursements, Incarceration Refer to NSF Administrative matters may result in: Termination/ Restrictions on AwardsCertifications / AssurancesSuspensions / DebarmentsReprimands / RetractionsRefer to OIG Audit

Criminal Prosecutions Our jurisdiction follows NSF funds 70 civil/criminal investigations underway6 current prosecutions across the U.S.Recently concluded prosecution of SBIRcompany ownersConspiracy to commit wire fraud Wire fraud (7 counts) Aggravated identity theft (5 counts) Falsification of records (2 counts) Owners received 12/15 years in prison;

Whistleblower Protection A core value of OIG is protecting NSF employees,contractors, and grantees who step forward to identifypotential wrongdoing Federal law prohibits retaliation for providinginformation reasonably believed to evidence a violation of law, rule, or regulationgross mismanagementgross waste of fundsabuse of authority, ora substantial and specific danger to public health and safety

Whistleblower Protection NSF federal employees are protected if they makea whistleblower disclosure to the US Office ofSpecial Counsel, the OIG, or a supervisor Employees of NSF contractors and grantees arecurrently* protected if they make a whistleblowerdisclosure to their management, an OIG, or anofficial responsible for investigating misconduct Both federal employees and contractor/granteeemployees are also protected for communicationsto Congress or the media* 5-year Pilot Program, starting July 1, 2013. 41 USC 4712

Whistleblower Protection OmbudsmanWilliam J. KilgallinSenior Advisor, InvestigationsNational Science FoundationOffice of the Inspector General(703)292-4993wkilgall@nsf.gov

When should you contact OIG?Report significant administrative orfinancial problems Report allegations of wrongdoing Research misconduct Fraud / theft involving NSF funds Violation of regulation, directive, or policy

OIG Outreach Presentations at conferences and seminars For students, PIs, and administrators OIG outreach visit can be requested Fact sheets and brochures, briefings,conference presentationswww.nsf.gov/oig/outreach all.jsp OIG Semiannual Report http://www.nsf.gov/oig/pubs.jsp

Contact NSF OIG Internet: www.nsf.gov/oig/ Mail: 4201 Wilson Blvd., Arlington,VA 22230 Phone: 703-292-7100 Hotline: 1-800-428-2189 E-mail Hotline: oig@nsf.gov

Questions?Ginna IngramInvestigative AttorneyOffice of Inspector GeneralNational Science Foundation703-292-4984

Office of Inspector General NSF Grants Conference. March 1, 2016. Ginna Ingram. Investigative Attorney. Office of Inspector General. National Science Foundation. Who We Are. Assistant Inspector General for Investigations. Assistant Inspector . Hotline: 1-800-428-2189

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