Audit of the U.S. Census Bureau Working Capital Fund For Fiscal Year Ended September 30, 2020

Submitting OIG:

Report Description:

For our final report on our audit of the U.S. Census Bureau’s (the Bureau’s) working capital fund (WCF) for the fiscal year ended September 30, 2020, our audit objective was to determine whether budgetary controls over the WCF are adequate including whether the Bureau (1) appropriately determines its rates (including overhead charges), (2) appropriately accounts for advances and carryover balances, and (3) equitably distributes costs to the Bureau’s customers in accordance with applicable laws, regulations, and policy. We contracted with Ollie Green & Company (OG&C)—an independent certified public accounting firm—to perform this audit in accordance with Government Auditing Standards and contract terms. Our office oversaw the progress of this audit; however, OG&C is solely responsible for the attached report and conclusions expressed in it.

Date Issued:

Wednesday, March 22, 2023

Agency Reviewed / Investigated:

Department of Commerce

Submitting OIG-Specific Report Number:

OIG-23-016-A

Component, if applicable:

U.S. Census Bureau

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
OIG-23-016.pdf	1.13 MB

Additional Details Link:

https://www.oig.doc.gov/Pages/Audit-of-the-U-S--Census-Bureau-Working-Capital-Fu…

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	Yes
We recommend that the Census Bureau implement internal controls / policies and procedures to ensure that worksheet rate calculations are documented with sufficient support to ensure that a clear audit trail is established.
2	Open	Yes
We recommend that the Census Bureau implement internal controls / policies and procedures to ensure that documentation required to support PDO rates is retained for a reasonable period.
3	Open	Yes
We recommend that the Census Bureau revise the timing for the issuance of the Completion of Reimbursable Work Projects memo in the Policies and Procedures Manual, Chaprter D-5, Interagency and Other Special Agreements based upon a reassessment and reevaluation of the time period to ensure the required time period for authorizing the closing of an agreement order can be reasonably met.
4	Open	Yes
We recommend that the Census Bureau revise the current policies and procedures in the Policies and Procedures Manual, Chapter D-5, Interagency and Other Special Agreements or develop other appropriate policies and procedures to identify resoluton steps and timeline for completion delays caused by UDO, reconciliation issues with partner agencies, charges that cause deficits that need to be corrected or incorrect vendor information. These procedures dshould include timeline guidance for completion.
5	Open	Yes
We recommend that the Census Bureau revise U.S. Census Bureau, Accounting Operations, Accounts Receivable Branch, Procedure #228 - Reimbursable Customer Refunds to include completion time guidelines for the RMT Accountant to prepare and submit the Request for Refund Payment form / Refund Package and a management supervisory review of this process.
6	Open	Yes
We recommend that the Census Bureau Revise the U.S. Census Bureau, Chapter 4, Invoice Processing for Miscellaneous Vouchers, Sub Chapter 4.1 Refunds to require supervisory review and control procedures over the Finance Payment Team to ensure payments are processed timely in accordance with procedure requirements.
7	Open	Yes
We recommend that the Census Bureau revise the current policies and procedures in the Policies and Procedures Manual, Chapter D-5, Interagency and Other Special Agreements or develop other appropriate policies and procudures to provide the sponsoring division additional guidance for the cost monitoring process, including procedures for 1) the frequency of the review of the billing statement, 2) the specific documents to be reviewed, 3) steps for any adjustments needed, 4) types of discrepancies that routinely occur and the necessary follow-up procedures.
8	Open	Yes
We recommend that the Census Bureau develop trend analysis reports to assist the Sponsoring Division in identifying the need for adjustments of agreement orders so corrections can be made timely.
9	Open	Yes
We recommend that the Census Bureau revise Chapter D-5, Section 11 (b) Cost Moinitoring to address any unique procedures necessary for Fixed Fee projects.
10	Open	Yes
We recommend that the Census Bureau implement additional procedures, such as checklist sign-off requirements, etc., to ensure that work is not performed before an agreement order is approved.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

Open

Yes

We recommend that the Census Bureau implement internal controls / policies and procedures to ensure that worksheet rate calculations are documented with sufficient support to ensure that a clear audit trail is established.

Open

Yes

We recommend that the Census Bureau implement internal controls / policies and procedures to ensure that documentation required to support PDO rates is retained for a reasonable period.

Open

Yes