From the Document: "In response to the Coronavirus Disease 2019 (COVID-19) pandemic, the Office of Management and Budget (OMB) issued, and various federal agencies (including the National Science Foundation) implemented, three memoranda providing temporary administrative flexibilities for federal financial assistance awards. We engaged Cotton & Company LLP (C&C) to conduct 10 audits of award recipients' implementation of the COVID-19 flexibilities. The objectives of these audits included determining whether the audited entities used the administrative flexibilities authorized by OMB and, if so, whether the entities were complying with the associated guidelines. We then engaged C&C to write a capstone report communicating any common themes, findings, lessons learned, and issues related to the temporary administrative flexibilities identified while conducting the audits. Specifically, the goal of this report is to create a body of work that the federal government can use to inform future decisions in the event of another national emergency that warrants the use of these (or similar) administrative flexibilities."
National Science Foundation, Office of Inspector General, Report No. OIG 21-6-003