NSF audit sample questions

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Types of Questions Related to NSF Transactions
Test
Area
1. If applicable, please explain why this equipment was not included in the NSF proposal budget.
2. How did this equipment purchase benefit the award?
3. Was this equipment used exclusively on this NSF award?
4. If allocated, please provide the allocation methodology and a list of the other projects in the
NSF-02 allocation?
5. If applicable, why was this purchase required when you indicated that you had all the necessary
equipment and/or facilities?
6. If applicable, why was the equipment purchased when it was specifically removed from the
original budget?
1. If applicable, please explain why this equipment was not included in the NSF proposal budget.
2. How did this equipment purchase benefit the award given the limited time remaining on the
award?
3. Was this equipment used exclusively on this NSF award?
4. If allocated, please provide the allocation methodology and a list of the other projects in the
NSF-03
allocation?
5. If applicable, why was this purchase required when you indicated that you had all the necessary
equipment and/or facilities?
6. If applicable, why was the equipment purchased when it was specifically removed from the
original budget?
Types of Questions Related to NSF Transactions
1. If applicable, please explain why this travel was not included in the NSF proposal budget.
2. Why was this travel necessary for the award and how did the travel benefit the award?
NSF-05 3. If allocated, please provide the allocation methodology and a list of the other projects in the
allocation?
4. If applicable, why was this trip taken when it was specifically removed from the original budget?
NSF-08
and
1. How did this purchase benefit the award given the limited time remaining on the award?
NSF-18
1. Please provide the original invoice and the original general ledger entry.
2. Please provide a description of the award(s) or fund(s) included in the transfer and if they were
federal funds, please indicate.
3. If allocated, please provide the allocation methodology and a list of the other projects in the
NSF-31 allocation.
4. Please provide the reason for the transfer and, if applicable, why it was necessary so late in the
award.
5. Was this transfer due to a cost overrun or potential cost overrun?
6. If applicable, please provide a copy of the original and all modified effort reports.
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