Federal Reports

The objective of this evaluation was to determine whether the organization’s financial management system and record keeping complies with federal requirements. The evaluation was conducted in accordance with the Council of the Inspectors General on Integrity and Efficiency's Quality Standards for Inspections and Evaluations, as applicable, and concluded that the Northwest Heritage Resources (NWHR) did not comply with financial management system requirements. NWHR did not have written policies and procedures in place for the management of Federal awards, to ensure that grant funds are not commingled, or to ensure that debarred or suspended contractors or recipients did not receive Federal assistance. Also, NWHR did not have a Section 504 self-evaluation on file.written policies and procedures in place .

As part of our annual audit plan, we audited costs billed to the Tennessee Valley Authority (TVA) by Nexant, Inc., for commercial and industrial energy efficiency services. Our audit included $63.6 million in costs paid by TVA between December 29, 2009, and March 21, 2014. Our objective was to determine if the costs billed to TVA were in compliance with the contract's terms and conditions. In summary, we determined Nexant overbilled TVA an estimated $431,846, including:$269,009 in subcontractor costs.An estimated $144,570 in labor costs.An estimated $18,267 in travel costs.Additionally, we found TVA overpaid $67,189 in incentive payments of which Nexant has refunded $15,685. Summary Only