Performance Audit of Incurred Costs– BSCS Science Learning

Submitting OIG:

Date Issued:

Tuesday, June 28, 2022

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

22-1-009

External entity, if applicable:

BSCS Science Learning

Location(s):

Colorado Springs, CO

United States

Type of Report:

Audit

Questioned Costs:

$158,050

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
22-1-009-BSCS-Science-Learning.pdf	1.86 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
4.2	Open	Yes
Direct BSCS to ensure that (1) it has performed risk evaluations for all subawards issued between December 2014 and November 2019 and (2) these risk evaluations remain active, to validate the agreements in accordance with federal regulations.
5.1	Open	Yes
Direct BSCS to strengthen its administrative and management procedures for procurement to ensure that it either acquires services on a competitive basis, consistent with its internal policies and procedures, or documents that competitive bidding requirements do not apply.
5.2	Open	Yes
Direct BSCS to strengthen its administrative and management procedures to ensure the Director of Operations and Finance reviews all purchases.
5.3	Open	Yes
Direct BSCS to strengthen its administrative and management procedures to ensure that the Executive Director issues and documents approval for all expenses that exceed $50,000.
5.4	Open	Yes
Direct BSCS to strengthen its administrative and management procedures to ensure that the Director of Operations and Finance or the Executive Director properly approves all unbudgeted travel prior to the first day of travel.
5.5	Open	Yes
Direct BSCS to create and maintain documentation to support that it properly documents all cost transfers, including justifications, before performing the transfer.