Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610

Submitting OIG:

Report Description:

The audit found the agency had significant issues implementing the Coronavirus Aid, Relief, and Economic Security (CARES) Act. The agency did not sufficiently review CARES invoices due to changing guidelines, reduced contract oversight staffing during the pandemic, overreliance on contractor-provided information, and the lack of clear and comprehensive Contracting Officer Representative (COR) oversight procedures for CARES invoices. As a result, the OIG questioned more than $16.4 million, or 40 percent of the sampled CARES invoice charges. As of June 8, 2021, NSA reported $917 million in CARES invoices.

Short / Alternative Report Title:

Audit of the Implementation of the CARES Act, Section 3610

Date Issued:

Thursday, May 26, 2022

Agency Reviewed / Investigated:

National Security Agency

Submitting OIG-Specific Report Number:

AU-20-0008

Location(s):

Agency-Wide

Type of Report:

Audit

Special Projects:

Pandemic

Questioned Costs:

$16,400,000

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
AU-20-0008-Unclassified-Audit-Implementation-CARES-Act-Final-Report-20220622.pdf	1.81 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
AU-20-0008-1	Open	Yes
Perform a thorough review of OIG-sampled CARES invoices with questionable costs, and request additional contractor documentation necessary to determine accuracy of CARES hours, rates, and contractor status. If any charges are not allowed, recover as appropriate.
AU-20-0008-3	Open	No
Perform a risk assessment of all CARES invoices and process to determine, at a minimum, the nature and extent of testing required to sufficiently identify unsupported payments.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

AU-20-0008-1

Open

Yes

Perform a thorough review of OIG-sampled CARES invoices with questionable costs, and request additional contractor documentation necessary to determine accuracy of CARES hours, rates, and contractor status. If any charges are not allowed, recover as appropriate.

AU-20-0008-3

Open

Perform a risk assessment of all CARES invoices and process to determine, at a minimum, the nature and extent of testing required to sufficiently identify unsupported payments.

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Audit of the Implementation of the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Section 3610

Related Open Recommendations