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.
Open Recommendations
Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
---|---|---|---|---|---|
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. |