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.
Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
AU-19-0010-3 | Yes | $0 | $0 | ||
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.) |