Audit of Selected Corporation for Public Broadcasting Production Grants Awarded to NewsHour Productions, LLC for the Period July 1, 2019 through June 30, 2022, Report No. APJ2211-2314

Submitting OIG:

Corporation for Public Broadcasting OIG

Report Description:

To see our report, click on the link below

Short / Alternative Report Title:

Audit of Selected Corporation for Public Broadcasting Production Grants Awarded to NewsHour Productions, LLC for the Period July 1, 2019 through June 30, 2022

Date Issued:

Tuesday, September 19, 2023

Agency Reviewed / Investigated:

Corporation for Public Broadcasting

Submitting OIG-Specific Report Number:

APJ2211-2314

Location(s):

Arlington, VA

United States

Type of Report:

Audit

Questioned Costs:

$227,041

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

Additional Details Link:

https://cpboig.oversight.gov/sites/default/files/reports/2023-09/APJ2211-2314%20…

Recommendation Number	Recommendation Status	Significant Recommendation
APJ2211-2314 (1)	Open	No
We recommend CPB recover $227,041 in questioned costs from NewsHour, ($107,333 paid directly from CPB and $119,708 paid from PBS with CPB NPS grant funds).
APJ2211-2314 (2)	Open	No
We recommend CPB enforce existing grant requirements that grantees must keep books, records, and general ledger accounts related to the grant sufficient to enable CPB to verify all direct costs, overhead, and other administrative allocations (e.g., production rate cards for various manpower job positions, facilities, and equipment) used by the grantee to report its actual costs to CPB that are traceable to the grantees official accounting records.
APJ2211-2314 (3)	Open	No
We recommend CPB require NewsHour to identify the corrective actions to ensure its future compliance with CPB grant requirements.
APJ2211-2314 (4)	Open	No
We recommend CPB add a requirement to CPB’s production grant proposal requirements that the use of rate cards must be approved in advance by CPB, the rate card methodology must be documented and shared with CPB as part of its budget documentation, and the various rates for manpower services, facilities, and equipment must be traceable to the grantee’s official accounting records to supports its actual costs.
APJ2211-2314 (5)	Open	No
We recommend that CPB require NewsHour to submit the required ancillary revenue reports to CPB.
APJ2211-2314 (6)	Open	No
We recommend that CPB require NewsHour to identify its corrective actions to ensure future compliance with ancillary revenues reporting requirements.
APJ2211-2314 (7)	Open	No
We recommend that CPB require NewsHour to provide the required reports directly to CPB.
APJ2211-2314 (8)	Open	No
We recommend that CPB require NewsHour to identify the corrective actions it will take to ensure future compliance with final financial reporting requirements.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

APJ2211-2314 (1)

Open

We recommend CPB recover $227,041 in questioned costs from NewsHour, ($107,333 paid directly from CPB and $119,708 paid from PBS with CPB NPS grant funds).

APJ2211-2314 (2)

Open

We recommend CPB enforce existing grant requirements that grantees must keep books, records, and general ledger accounts related to the grant sufficient to enable CPB to verify all direct costs, overhead, and other administrative allocations (e.g., production rate cards for various manpower job positions, facilities, and equipment) used by the grantee to report its actual costs to CPB that are traceable to the grantees official accounting records.

APJ2211-2314 (3)

Open