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Audit (A-02-11-02000)

Review of Select Expenditures Claimed by The Research Foundation of the State University of New York, State University of New York at Albany

Executive Summary

The Foundation generally claimed Federal reimbursement for administrative, clerical, and extra service compensation expenditures in accordance with Federal regulations. During the period February 17, 2009, through June 30, 2009, the Foundation received $8.8 million in funding under the American Recovery and Reinvestment Act of 2009. Of the 322 expenditures that we reviewed, 275 complied with Federal regulations, but 47 expenditures totaling approximately $83,000 did not. The Foundation partially agreed with our recommended financial disallowance and concurred with our second recommendation to establish adequate controls to ensure consistent compliance with Federal costs principles.

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