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Report File
Date Issued
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
4
Questioned Costs
$16,400,000
Funds for Better Use
$0

Open Recommendations

This report has 2 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.

National Security Agency OIG

United States