Resolution and Advanced Monitoring Branch
Branch Chief: Rochelle D. Ray
Responsibilities carried out by Resolution and Advanced Monitoring (RAM) directly contribute to NSF compliance with federal requirements for audit follow-up and post-award oversight. Specifically, RAM responsibilities consist of three categories of activities: (1) advanced monitoring based on an annual risk assessment of NSF's award portfolio; (2) audit resolution; and (3) post-award adjustment reviews. These activities are performed in accordance with federal guidance contained in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR §200) and Office of Management and Budget (OMB) Circular A-50, Audit Follow-up. In addition to the foregoing activities, RAM staff often serve as subject matter experts and provide business assistance to NSF staff and external stakeholders.
Advanced Monitoring Site Visits. During advanced monitoring site visits, RAM assesses capability, performance, and compliance through review of specific elements of awardee internal controls that make up an award. Site visits target award administration areas such as participant support costs, compensation, and subrecipient monitoring, and are designed to provide NSF additional assurance that awardees are adhering to established, effective federal award administration practices. RAM performs approximately 30 site visits every year.
Audit Resolution. RAM reviews and resolves compliance and internal control findings, as well as questioned costs contained in audit reports of NSF awardees as required in accordance with 2 CFR §200, Subpart F, and resulting from audits performed by, or on behalf of, the NSF Office of Inspector General (OIG).
Advanced Monitoring Desk Reviews. Through review of the general management and financial/accounting systems of awardees, RAM assesses the extent to which awardees maintain a controlled environment within which NSF awards are likely to be administered in compliance with federal regulations and NSF terms and conditions. Approximately 100-110 desk reviews are performed each year.
Post-Award Adjustment Reviews. RAM reviews upward adjustments to selected financially closed awards to determine whether expenditures reimbursed after the award end-date and financial closeout are allowable, reasonable, necessary, allocable, and in accordance with applicable award terms and conditions. RAM determines whether to allow or disallow costs based on supporting documentation submitted by awardees.
Targeted Review Assessments. Leveraging the NSF annual risk assessment, RAM conducts targeted reviews of areas of grant administration to ensure compliance based on documentation provided by selected awardees. These reviews are designed to quickly assess internal controls over a specific area of compliance and to identify opportunities for providing business assistance to awardees.
- Management Responses to External Audits and Internal Reviews
- Federal Requirements Overview
- NSF Award Terms & Conditions
- Prospective New Awardee Guide