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Fraud, Abuse, Or Retaliation
Where To Report Waste Fraud, Abuse, Or Retaliation

Audit of Cost-Reimbursement Contracts

Submitting OIG: 
National Security Agency OIG
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.
Date Issued: 
Wednesday, October 20, 2021
Agency Reviewed / Investigated: 
National Security Agency
Submitting OIG-Specific Report Number: 
AU-19-0010
Location(s): 
Agency-Wide
Type of Report: 
Audit
Questioned Costs: 
$227,226,000
Funds for Better Use: 
$0
Number of Recommendations: 
22
View Document: 
AttachmentSize
PDF icon CostReimbReport.pdf2.98 MB
Additional Details Link: 
https://oig.nsa.gov/reports/Article/2816279/audit-of-cost-reimbursement-contract…

Related Open Recommendations

Recommendation Number Recommendation Status Significant Recommendation Additional Details
AU-19-0010-3 Open Yes
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.)
Displaying 1 of 1 Recommendations