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Highlights
Volume 1, September 2003

Work in Progress

Audit of NSF's Math and Science Partnership Program

We recently initiated an audit of NSF's Math and Science Partnership Program (MSP). NSF has been designated the lead agency on MSP, a key element of the President's initiative No Child Left Behind, aimed at strengthening and reforming K-12 education. Through MSP, NSF plans to invest $240 million over 5 years for partnerships between school districts and colleges and universities dedicated to improving math and science education at the pre K-12 level. The program provided approximately $160 million in FYs 2002 and 2003 to implement MSP projects. This audit will examine how NSF plans to measure and evaluate the projects funded by MSP, as well as how NSF oversees the programmatic and fiscal operations of the projects after they receive their NSF awards. We expect to issue the audit report in the next semiannual reporting period.

Quality Control Reviews of A-133 Audits

Non-federal entities expending more than $25 million a year in federal awards ($50 million for fiscal years ending after December 31, 2003) have a cognizant agency for audit, that is responsible for conducting quality control reviews (QCRs) of A-133 audits performed by non-federal auditors. As a cognizant agency, NSF is currently responsible for 18 non-federal entities1. During this reporting period, we reviewed auditors' work for A-133 audits at two NSF awardees and expect to issue reports on our reviews in the next semiannual report. In fiscal year 2004, we plan to complete two more QCRs of A-133 audits. These reviews are part of a longer-term OIG effort to assess the extent to which NSF can rely on the A-133 audits to provide assurance that NSF awardees are properly accounting for and managing NSF funds.

Urban School District Reviews

In our September 2002 Semiannual Report (p. 22), we reported on four audits of urban school district awardees under NSF's Urban Systemic Program and Urban Systemic Initiative (USP/USI). USP/USI Programs were established to strengthen the science, mathematics, and technology education infrastructure of the nation's urban centers and represent a significant investment of NSF's resources. Two audits of these awardees identified financial management deficiencies, particularly in internal controls over systems for cost sharing, payroll, and participant support costs. Therefore, we have continued audits of the USP/USI awardees to determine the extent of these and other problems. Currently, we are conducting seven audits of USP/USI awardees, three of which we plan to finish during this semiannual period. The seven audits in process cover eleven awards, with a total value of more than $83 million, and committed cost sharing of more than $231 million.

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 Jul 08, '04