national science foundation office of inspector general 2006 big 12 internal auditors conference may...
TRANSCRIPT
National Science Foundation
Office of Inspector General
2006 Big 12 Internal 2006 Big 12 Internal
Auditors ConferenceAuditors Conference
May 21-24, 2006May 21-24, 2006
Hosted by: University of Colorado
Department of Internal Audit
NSF at a Glance:
•The National Science Foundation (NSF) is an independent federal agency created by Congress in 1950
•To promote the progress of science; to advance the national health, prosperity,and welfare; to secure the national defense…
•With an annual budget of about $6 billion, NSF is the funding source for approximately 20 percent of all federally supported basic research conducted by America's colleges and universities. In many fields such as mathematics, computer science and the social sciences, NSF is the major source of federal backing.
NSB at a Glance:
•The National Science Board is an independent policy body established by Congress in 1950; with dual responsibilities to oversee and guide the activities of, and establish policies for, the National Science Foundation; and •Serves as an independent national science policy body that provides advice to the President and the Congress on policy issues related to science and engineering that have been identified by the President, Congress or the Board itself.
•The Board has 24 members appointed by the President and confirmed by the Senate, plus the NSF Director as an ex officio member.
NSF’s Office of Inspector General
Provide leadership; coordinate and recommend policies necessary to:
Prevent and detect fraud, waste, abuse Promote economy, efficiency, effectiveness
Features: Independent of agency management Jurisdiction (NSF activities, programs, operations) Staff of experts: administrators, attorneys, auditors, criminal investigators, and scientists
Responsible for ensuring the integrity in NSF’s programs and operations
NSF-OIG’s Mission and Vision Statement
MISSION We conduct independent and objective audits, investigations, and other reviews to support NSF in its mission by promoting the economy, efficiency, and effectiveness and safeguarding the integrity of NSF programs and operations.
VISION We will use our diverse and talented staff and cutting-edge technology to have a beneficial effect on NSF and the communities it supports.
We will help prevent problems, address existing issues in a timely and proportionate manner, and keep abreast of emerging challenges and opportunities.
Definition of independent –
Free from the influence, control., or determination of another or others; specif.,
a) free from the rule of another; controlling or governing oneself; self-governing
b) free from influence, persuasion, or bias; objective
c) relying only on oneself or one’s own abilities, judgment, etc.; self-confident; self-reliant…
Webster’s New World Dictionary
Key Focus Areas
Administration
Finance
Research
Administrative Spotlight
• Conflicts of Interest• Research Misconduct • Lobbying• Patent Disclosure (Bayh-Dole Act)• Training Requirements• Original Work• Current and Pending Support Information
• time and effort (% to each project not > 100%)• 2/9th rule limiting summer salary
• Records Retention (financial, research, other)• Equipment Tracking and Use• Debarment, Drugfree workplace, EEO
Financial Management Spotlight
• Internal Systems Management
• Comply with NSF Grant Conditions• Comply with OMB Circulars
• Contracts and Subcontracts • Cost Sharing• Program Income (research and conference grants)• Rebudgeting• FCTRs/Annual and Final Reports• Equipment Purchase and Sale• Subcontract Payments
Research Management Spotlight
• Human Subjects Review (IRB)
• Animal Welfare (IACUC)
• Radiation Safety
• Biosafety (Recombinant DNA and other issues)
• Collection Permits
• Variety of Environmental Permits
• Data or Sample Sharing
• Change of Scope
Research Management (cont’d)
● Change or Absence of PI
● Current and Pending Support Information
● Duplicate Proposal Submissions
● Annual and Final Reports
● Bioterrorism Preparedness and Response Act of 2002 (human, animal, or plant agents or toxins)● Enhanced Border Security Act (student registration)
When should you contact us? Allegations of wrongdoing
Research misconduct Financial fraud, theft Violation of research related regulations, directives or policy
Significant administrative or financial problems
Financial fraud or theft that involves NSF activities
Participate in or arrange an Outreach seminar or training session
Institutional Compliance7 elements of an effective compliance program
1) Reasonable Compliance Standards and Procedures
2) Specific High-level Personnel Responsible
3) Due Care in Assignments with Substantial Discretionary Authority
4) Effective Communication of Standards and Procedures
Institutional Compliance (cont’d)
5) Establish Monitoring and Auditing Systems and Reporting System (Whistleblowing without fear of Retaliation)
6) Consistent Enforcement of Standards through Appropriate Mechanisms (including failure to detect)
7) Respond Appropriately to the Offense (reporting to law enforcement, modify program, prevention)
I have a feeling some bad stuff is about to go down!
Lessons LearnedLessons Learned
1st e-mailFrom: XXX
To: Staff
Sent: Tuesday, February 28, 8:38 AM
Subject: Task reports
Good Morning Again,XXX will tell you how many hours you
worked on each project BEFORE you do your task
report. We hope this will make it easier for
everyone.
XXX
2nd e-mail
From: L.Sent: Tuesday, February 28, 2006
8:52 AMTo: Staff
Subject: caution re: task reports
In case you are not aware, OIG auditors are here this week. Please be careful what you say out loud as you never know what they may over hear. For example, we don't want them to hear you ask Janet "when are you going to tell me how many hours I worked on HBCU" or anything like that. Thank youL.
From: XXX
Sent: Tuesday, February 28, 8:52 AM
To: Staff
Subject: caution re: task reports
In case you are not aware, OIG auditors are
here this week. Please be careful what you
say out loud as you never know what they may
over hear. For example, we don't want them
to hear you ask XXX "when are you going to
tell me how many hours I worked on XXXXX or
anything like that. Thank youXXX
3rd e-mail
From: XXX
Sent: Friday, March 03, 3:22 PM
To: OIG
Subject: FW: caution re: task reports
Hello OIG
I thought that you would be interested in these emails.
Best Practices
Report significant transgressions, early and consistently.
All fraud related matters should also be timely reported to the respective OIG.
Provide complete disclosure. Anticipate and prepare for the worst and hope
for the best.
Best Practices (cont’d)
Establish critical relationships that will enhance your reputation and credibility in the community; i.e. University Internal Audit peers, cognizant OIG Office (both OI and OA), local State and Federal prosecutors Office.
Review OIG semi-annual reports to Congress. Review the on-line archived press releases of
your local prosecutors’ office.
How can I contact OIG?
Internet: www.oig.nsf.gov
E-mail: [email protected]
Hotline Phone: 703-292-7100
Hotline: 1-800-428-2189
Write: National Science Foundation
Office of Inspector General
Suite II-705
4201 Wilson Blvd.
Arlington, VA 22230
On behalf of NSF-OIG, I would like to thank the Offices of Internal Audit of the Big 12 Conference for inviting me to participate in this year’s conference.
Thank You!
Matthew M. QuinnOffice of InvestigationsSpecial Agent in [email protected] That’s it, I’m outta here…