Performance Audit of the Implementation of OMB COVID-19 Flexibilities - University of New Mexico   [open pdf - 1MB]

From the Audit Objective: "The National Science Foundation [NSF] Office of Inspector General engaged Cotton & Company LLP [limited liability partnership] (C&C) to conduct a performance audit of the implementation of Office of Management and Budget (OMB) Coronavirus Disease 2019 (COVID-19) flexibilities at the University of New Mexico (UNM) for the period March 1 to September 30, 2020. The auditors tested approximately $187,000 of the more than $15.6 million of costs claimed to NSF. The audit objective was to determine if UNM used the administrative COVID-19 flexibilities authorized by OMB and, if so, whether UNM complied with the associated guidelines. See Appendix E for the audit's objective, scope, and methodology."