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Office of Audits Reports

This section contains audit reports, inspection reports, alerts, and report memoranda. Annual audit plans are listed under Annual Work Plans, and miscellaneous letters and memoranda are listed under Other Reports and Publications.

Quality Control Review of Alexander, Aronson, Finning & Co., P.C.’s FY 2017 Single Audit of Technical Education Research Centers, Inc.

Report Number
19-8-002

We conducted this review to determine whether the FY 2017 Single Audit conducted by Alexander, Aronson, Finning & Co., P.C. (AAFCPAs) for Technical Education Research Centers, Inc. (TERC) met the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200) and applicable auditing standards.

Review

Performance Audit of Incurred Costs – University of Tennessee Knoxville

Report Number
19-1-005

The National Science Foundation Office of Inspector General engaged Moss Adams, LLP (Moss Adams) to conduct a performance audit of incurred costs at the University of Tennessee Knoxville (UTK) for the period July 1, 2013, to June 30, 2016. The auditors tested more than $2.9 million of the $102 million of costs claimed to NSF. The objective of the audit was to determine if costs claimed by UTK on NSF awards were allowable, allocable, reasonable, and in compliance with NSF award terms and conditions and Federal financial assistance requirements.

Audit