Report File
Date Issued
Submitting OIG
Department of Commerce OIG
Other Participating OIGs
Department of Commerce OIG
Agencies Reviewed/Investigated
Department of Commerce
Components
National Institute of Standards and Technology
Report Number
OIG-16-024-A
Report Description
This report contains the results of our audit of the effectiveness of the National Institute of Standards and Technology’s (NIST’s) unliquidated obligation (ULO) review policies and procedures developed in response to an OIG audit report issued in June 2013 (OIG-13-026-A). In that report, we concluded that Department-wide controls over the management of ULOs needed strengthening. Further, effective management of outstanding obligation balances allows agencies to review and deobligate unneeded funds, promoting a better use of federal resources.
Report Type
Audit
Agency Wide
Yes
Number of Recommendations
2
Questioned Costs
$0
Funds for Better Use
$1,519,328
