2020 Census: The Bureau Can Improve Oversight of Time-and-Materials Delivery Orders on the Integrated Communications Contract

For our audit of the U.S. Census Bureau’s (the Bureau’s) integrated communications contract (ICC) with Young & Rubicam, Inc. (Y&R), our objectives were to determine whether the Bureau is (1) administering time-and-materials (T&M) and labor-hour delivery orders in accordance with Federal Acquisition Regulation (FAR) and Commerce Acquisition Manual (CAM) requirements and (2) effectively monitoring the contract to ensure schedules are met. If schedules were not met, we would determine if the Bureau is taking appropriate actions to mitigate the impact of delays.Regarding our first objective, we found that the Bureau did not follow the FAR and CAM. Specifically, a contractor surveillance plan was not prepared and required documentation was not obtained before paying the contractor’s T&M vouchers.We also note a separate matter for the Bureau’s attention with respect to the evaluation of the contractor’s accounting system.Regarding our second objective, we found that the Bureau has implemented controls to monitor contractor performance and schedules.