AGO flags governance lapses in Singapore research grant system

It flagged the lack of documented approval for deviations from Indirect Research Cost funding rates.

The Auditor-General’s Office (AGO) identified several governance lapses and compliance issues in the management of RIE2025 research funding, according to its thematic audit of FY2024/25 grants.

In a joint statement issued on 9 September, the National Research Foundation (NRF) and the Agency for Science, Technology and Research (A*STAR) acknowledged the findings and outlined corrective actions taken.

Despite these issues, AGO found that both agencies had generally sound processes and controls in place. These included systems for proper approval of funding initiatives, clear guidelines for project evaluations, segregation of duties in grant processing, checks on disbursements, and timely closure of projects.

One key issue flagged was the lack of documented approval for deviations from Indirect Research Cost funding rates.

NRF explained that the affected grants were launched under the previous RIE2020 framework, and whilst the funding decisions aligned with then-current policies, formal documentation was missing.

AGO also found gaps in conflict of interest (COI) management. Some grant reviewers had not properly documented COI declarations. NRF followed up to collect retrospective declarations and updated its grants system to require COI checks before evaluation.

In addition, AGO noted that NRF officers serving as ex officio directors on boards of research entities had also approved funding disbursements to those same entities.

Another concern was the endorsement of funding requisitions by conflicted individuals, including principal investigators endorsing their own projects.

AGO also highlighted lapses in ASTAR’s fund verification process. In some cases, first fund requisitions were processed without mandatory checks. ASTAR manually reviewed the missed cases, found no overpayments, and updated its systems to ensure compliance through a new monitoring dashboard.

The audit identified further administrative errors, such as manpower costs for seconded researchers being charged to incorrect projects. A*STAR stated these were due to human error, with no overpayments involved.

Lastly, AGO noted that NRF had not issued formal addenda when changing the funding modality of two projects. Although proper internal approvals and communications were in place, NRF accepted the recommendation and has since issued the formal addenda.