Brown was engaged in the audit commencing in September 2022 and concluded in December 2025. The Audit Report 24-1-013 identified $78,318 in findings and questioned costs stemming from unallowable expenses, improper cost allocations, incorrect application of indirect cost/fringe benefit rates, and non-compliance with Brown's travel policy. Through successful negotiations and appeal, Brown reduced the questioned costs by $14,625. The final balance of $63,693 was subsequently returned to the NSF.  Brown has implemented a corrective action plan accepted by the NSF, resolving all recommendations.

A primary area of non-compliance involved publication costs lacking proper sponsor acknowledgment. We remind all researchers that Federal grant-supported publications and journal articles must include the required disclaimer and acknowledgment. View the publication cost guidance at this link.