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Report File
Date Issued
Submitting OIG
National Security Agency OIG
Other Participating OIGs
National Security Agency OIG
Agencies Reviewed/Investigated
National Security Agency
Report Number
AU-19-0010
Report Description

The OIG’s Audit of Cost-Reimbursement Contracts revealed several deficiencies that had the potential to impact the agency’s ability to determine whether cost-reimbursement contract costs are allowable, allocable, and reasonable through the performance of due diligence regarding invoice review. The OIG found ineffective and inefficient processes by the Contracting Officer Representatives and non-compliance with contract clauses and insufficient billing documentation. The OIG questioned approximately $227 million in labor charges and more than $226,000 in travel charges.

Report Type
Audit
Agency Wide
Yes
Number of Recommendations
22
Questioned Costs
$227,226,000
Funds for Better Use
$0
Additional Details
https://oig.nsa.gov/reports/Article/2816279/audit-of-cost-reimbursement-contrac…

Open Recommendations

This report has 1 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
AU-19-0010-3 Yes $0 $0

Revise the COR Appointment Letter to require compliance with the detailed written procedures developed in response to Recommendation 1 (which required the development of procedures for the COR process, including a standard governance structure and standard communication processes among CORs to support the Primary COR function, as well as invoice review responsibilities for all types of COR and how invoices are reviewed for accuracy and completeness.)

National Security Agency OIG

United States