We audited 3 months of interim costs claimed on Contract No. R17PC00051, as well as contract compliance on Contract Nos. R12PC20015 and R17PC00051 between the Sacramento County Sheriff’s Department (SCSD) and the Bureau of Reclamation (BOR). These contracts were awarded to provide year-round armed and uniformed security services at Folsom Dam in Folsom, CA.We identified questioned costs totaling $314,565 on Contract No. R17PC00051 and found deficiencies in the SCSD’s management of Contract No. R12PC20015.Specific to contract management, we found that the SCSD:• Incorrectly charged indirect labor hours to the contract, resulting in questioned costs of $214,296 on Contract No. R17PC00051• Charged hourly rates different from those that were ratified, resulting in questioned costs of $100,269 on Contract No. R17PC00051• Did not correctly account for labor hours worked on the billed invoices for 5 of the 50 timesheets reviewed for Contract No. R17PC00051• Did not conduct the required annual IT training for Contract No. R12PC20015• Did not conduct the required ethics training for Contract No. R12PC20015• Did not maintain internal controls for ethics procedures for Contract No. R12PC20015We made seven recommendations to improve the SCSD’s compliance with applicable Federal regulations, BOR policies and procedures, and contract terms and conditions.
CA
United States
