CAAR is responsible for resolving compliance, internal control, and questioned costs findings contained in audits of NSF awards. Since audits with questioned cost findings can result in cost disallowances and require organizations to make repayments to NSF, organizations should understand what is required of the organization in accounting for Federal expenditures. Audit findings resulting in questioned costs which are related to "accounting" for federal funds are generally due to the following:

• Lack of time records to support salary costs charged to awards (view timekeeping reviews)
• Lack of consulting agreement and invoices to support that services were related to the award and that the charges were reasonable and consistent with the NSF consultant rate limitations in effect.
• Indirect cost recoveries were in excess of those allowed by the type of indirect cost rate and base reflected in the award (view budget and indirect cost reviews)
• Costs were unallowable in accordance with applicable cost principles, and, therefore could not be charged to Federal awards (view Federal Requirements)
• Proposed participant support amounts were expended in other cost categories without the required prior NSF written approval.
• Adequate supporting documentation was not provided for cost sharing claimed. (view cost sharing reviews)