Fiscal Year 2018 and 2019 Biomedical Advanced Research and Development Authority Appropriations May Not Have Been Used for Their Intended Purpose in Accordance With Federal Requirements

Submitting OIG:

Department of Health & Human Services OIG

Date Issued:

Tuesday, April 23, 2024

Agency Reviewed / Investigated:

Department of Health & Human Services

Submitting OIG-Specific Report Number:

A-03-20-03002

Component, if applicable:

Administration for Strategic Preparedness and Response

Location(s):

United States

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
Fiscal-Year-2018-and-2019-Biomed.pdf	1.01 MB

Recommendation Number	Recommendation Status	Significant Recommendation
24-A-03-059.01	Open	No
We recommend that the Administration for Strategic Preparedness and Response develop internal written policies and procedures for the JFA process that align with Federal requirements and include the use of allocation methodologies that accurately reflect the benefiting offices' use of the product or service.
24-A-03-059.02	Open	No
We recommend that the Administration for Strategic Preparedness and Response review the FY 2018 and 2019 JFA allocation methodologies along with the methodologies used during subsequent FYs to determine whether the costs were allocated to each office based on appropriate methodologies, and correct any improper allocations to avoid potential Antideficiency Act violations.
24-A-03-059.03	Open	No
We recommend that the Administration for Strategic Preparedness and Response maintain documentation of the work performed by employees whose salaries are paid using BARDA funds to ensure that appropriations are used for their intended purposes in accordance with Federal requirements.
24-A-03-059.04	Open	No
We recommend that the Administration for Strategic Preparedness and Response review the 10 remaining sampled employees that we could not interview to determine whether any salaries were improperly charged to BARDA appropriations and identify potential Antideficiency Act violations.
24-A-03-059.05	Open	No
We recommend that the Administration for Strategic Preparedness and Response report any Antideficiency Act violations identified.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

24-A-03-059.01

Open

We recommend that the Administration for Strategic Preparedness and Response develop internal written policies and procedures for the JFA process that align with Federal requirements and include the use of allocation methodologies that accurately reflect the benefiting offices' use of the product or service.

24-A-03-059.02

Open

We recommend that the Administration for Strategic Preparedness and Response review the FY 2018 and 2019 JFA allocation methodologies along with the methodologies used during subsequent FYs to determine whether the costs were allocated to each office based on appropriate methodologies, and correct any improper allocations to avoid potential Antideficiency Act violations.

24-A-03-059.03

Open