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

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Date Issued

Thursday, May 26, 2022

Submitting OIG

National Security Agency OIG

Other Participating OIGs

National Security Agency OIG

Agencies Reviewed/Investigated

National Security Agency

Report Number

AU-20-0008

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.

Report Type

Audit

Special Projects

Pandemic

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$16,400,000

Funds for Better Use

Open Recommendations

This report has 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
AU-20-0008-1	Yes	$0	$0
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	No	$0	$0
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.