OMB Circular A-50, "Audit Follow Up", requires each Federal agency to establish policies and procedures for resolution of and follow up on audit recommendations contained in reports issued by the Office of the Inspector General (OIG). As a result, NSF resolves reports resulting from audits, inspections, evaluations, and other OIG reviews.

In an effort to promote transparency and accessibility, NSF has established this web page to disseminate the results of the resolution process specifically for NSF OIG audit reports. Therefore, this page contains official management decisions issued by the agency as a result of its resolution efforts for both internal and external OIG reviews.

Management Decisions on Audits of External Awardees

• University of California San Francisco (Resolution of OIG Report No. 21-1-020
• Cary Institute of Ecosystem Studies (Resolution of OIG Report No. 23-1-001
• University of New Mexico (Resolution of OIG Report No. 21-1-009
• Tennessee State University (Resolution of OIG Report No. 21-1-017
• San Francisco State University (Resolution of OIG Report No. 22-1-007
• North Carolina Central University (Resolution of OIG Report No. 22-1-012
• Emory University (Resolution of OIG Report No. 21-1-008
• California Institute of Technology (Resolution of OIG Report No. 21-1-014
• Massachusetts Institute of Technology (Resolution of OIG Report No. 22-6-006
• Yale University (Resolution of OIG Report No. 20-1-007)
• West Virginia University (Resolution of OIG Report No. 22-1-010)
• Duke University (Resolution of OIG Report No. 20-1-008)
• University of Maine (Resolution of OIG Report No. 22-1-005)
• Ohio State University (Resolution of OIG Report No. 19-1-016)
• University of Colorado Boulder (Resolution of OIG Report No. 20-1-001)
• University of Michigan (Resolution of OIG Report No. 21-1-018)
• University of Central Florida (Resolution of OIG Report No. 21-1-015)
• University of Kansas Center for Research, Inc. (Resolution of OIG Report No. 21-1-001)
• University of Idaho (Resolution of OIG Report No. 22-1-004)
• University of Wyoming (Resolution of OIG Report No. 21-1-003)
• University of Wisconsin - Madison (Resolution of OIG Report No. 21-1-013)
• University of Delaware (Resolution of OIG Report No. 19-1-011)
• State University of New York at Stony Brook University (Resolution of OIG Report No. 21-1-010)
• University of Alaska Fairbanks (Resolution of OIG Report No. 21-1-005)
• University of Utah (Resolution of OIG Report No. 19-1-008)
• Temple University (Resolution of OIG Report No. 20-1-006)
• University of Pennsylvania (Resolution of OIG Report No. 19-1-013)
• Florida State University (Resolution of OIG Report No. 21-1-012)
• University of Kentucky (Resolution of OIG Report No. 21-1-006)
• University of Wyoming (Resolution of OIG Report No. 20-6-002)
• Johns Hopkins University (Resolution of OIG Report No. 20-1-003)
• University of Connecticut (Resolution of OIG Report No. 20-1-002)
• University of Cincinnati (Resolution of OIG Report No. 19-1-014)
• Arizona State University (Resolution of OIG Report No. 19-1-007)
• University of Minnesota (Resolution of OIG Report No. 19-1-006)
• University Corporation for Atmospheric Research (Resolution of OIG Report No. 19-1-009)
• University of Wyoming (Resolution of OIG Report No. 19-1-002)
• University of South Carolina (Resolution of OIG Report No. 19-6-001)
• The University of Texas at Austin (Resolution of OIG Report No. 19-1-012)
• North Carolina State University (Resolution of OIG Report No. 18-1-003)
• National Academy of Sciences (Resolution of OIG Report No. 18-1-005)
• Colorado State University (Resolution of OIG Report No. 19-1-003)
• University of Tennessee Knoxville (Resolution of OIG Report No. 19-1-005)
• University of Delaware (Resolution of OIG Report No. 19-6-002)
• University of Montana (Resolution of OIG Report No. 18-1-007)
• Princeton University (Resolution of OIG Report No. 19-1-004)
• Woods Hole Oceanographic Institution (Resolution of OIG Report No. 19-1-015)
• Northwestern University (Resolution of OIG Report No. 19-1-001)
• Massachusetts Institute of Technology (Resolution of OIG Report No. 18-1-006)
• Tufts University (Resolution of OIG Report No. 18-1-008)
• University of New Mexico (Resolution of OIG Report No. 18-1-004)
• Purdue University (Resolution of OIG Report No. 17-1-003)
• University of Arizona (Resolution of OIG Report No. 17-1-010)
• University of California, San Diego (Resolution of OIG Report No. 17-1-005)
• Texas A&M Engineering Experiment Station (Resolution of OIG Report No. 18-1-002)
• University of Kansas Center for Research (Resolution of OIG Report No. 18-1-001)
• University of Southern California (Resolution of NSF OIG Report No. 17-1-009)
• Raytheon BBN Technologies (Resolution of OIG Report No. 17-1-007)
• University of California, San Diego (Resolution of OIG Report No. 17-1-006)
• University of Michigan (Resolution of NSF OIG Audit Report No. 16-1-023)
• Georgia Tech Research Corporation (Resolution of NSF OIG Audit Report No. 17-1-008)
• University of California, Davis (Resolution of NSF OIG Audit Report No. 17-1-002)
• Oregon State University (Resolution of NSF OIG Audit Report No. 17-1-004)
• Stanford University (Resolution of NSF OIG Audit Report No. 15-1-020)
• Cornell University (Resolution of NSF OIG Audit Report No. 13-1-004)
• University of Wisconsin - Madison (Resolution of NSF OIG Audit Report No. 15-1-014)
• Pennsylvania State University (Resolution of NSF OIG Audit Report No. 17-1-001)
• University of California, Berkeley (Resolution of NSF OIG Audit Report No. 15-1-012
• Columbia University (Resolution of NSF OIG Audit Report No. 16-1-021)
• Georgetown University (Resolution of NSF OIG Audit Report No. 16-1-022)
• Florida State University (Revised Management Decisions for NSF OIG Audit Report No. 15-1-021)
• Indiana University (Resolution of NSF OIG Audit Report No. 15-1-019)
• Carnegie Mellon University (Audit Report No. 15-1-022)
• Michigan Technological University (Resolution of NSF OIG Audit Report No. 15-1-023)
• George Mason University (Resolution of NSF OIG Audit Report No. 15-1-017)
• University of Illinois - Urbana-Champaign (Audit Report No. 14-1-006)
• University of Florida (Audit Report No. 15-1-004)
• Michigan State University (Audit Report No. 15-1-003)
• University of Alaska - Fairbanks (Audit Report No. 15-1-002)
• University of Wisconsin - Madison (Audit Report Nos. 13-1-001 & 13-1-003)
• University of California, Los Angeles (Audit Report No. 14-1-004)
• Virginia Polytechnic Institute and State University (Audit Report No. 14-1-002)
• New York University (Audit Report No. 14-1001)
• University of California, Santa Barbara (Audit Report No. 12-1-005)
• Earthscope San Andreas Fault Observatory at Depth (SAFOD) Expenditures (Audit Report No. 13-1-005)

Management Responses to Internal Reviews

• Completion of Corrective Action Taken in Response to NSF Should Assess its Administrative Cost Recovery Rate to Ensure it Accurately Reflects the Level of Effort Involved in Interagency Agreements, OIG 14-6-001, December 30, 2015
• NSF Review of Management Fee Policies and Controls, November 2014
• Response to "NSF OIG Alert Memo, Report No. 12-6-001, Dated September 28, 2012, NSF's Management of Cooperative Agreements"