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Brought to you by the Council of the Inspectors General on Integrity and Efficiency
Federal Reports
Report Date
Agency Reviewed / Investigated
Report Title
Type
Location
Department of Justice
Audit of the Drug Enforcement Administration’s Use of Polygraphs in the Pre-employment and Foreign Vetting Processes
The AmeriCorps Office of Inspector General (AmeriCorps OIG) investigated allegations that AmeriCorps Volunteers in Service to America (VISTA) members at Heal the City Free Clinic (HTC), located in Amarillo, TX, were engaging in prohibited activities. HTC was a VISTA service site for the Lone Star Association of Charitable Clinics, also known as the Texas Association of Charitable Clinics (TXACC).
Audit of the Schedule of Expenditures of EcoPeace Middle East Environmental NGO Forum, Partnership for Climate Resilience and Water Security Program in West Bank and Gaza, Cooperative Agreement 72029422CA00003, March 25 to December 31, 2022
Financial Audit of USAID Resources Managed by Uganda Women's Efforts to Save Orphans Under Cooperative Agreement 72061722CA00004, January 1 to December 31, 2023
CORONAVIRUS DISEASE 2019 PANDEMIC RELIEF PROGRAMS: Audit of the Community Development Financial Institutions Fund's Award and Post-Award Administration of the CDFI Equitable Recovery Program
We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Barnard Construction Company, Inc., (Barnard) to provide TVA support in connection with its coal combustion residual conversion program, activities or projects, and/or waste-water treatment, dewatering, and landfill projects under Contract No. 13159. The contract provided for TVA to compensate Barnard for work on either a cost-reimbursable, target cost estimate, time and materials, fixed price, or fixed unit rate basis. Our audit objectives were to determine (1) if the costs billed to TVA were in accordance with the contract’s terms and (2) the reasonableness of TVA’s process for evaluating and awarding fixed price or fixed unit rate tasks issued under the contract. Our audit scope included about $140.6 million in costs paid by TVA from January 1, 2021, through July 27, 2023, for purchase orders with initial payments after January 1, 2021. This included approximately $83.7 million for fixed price projects, $23.2 million for fixed unit rate projects, and $33.7 million for cost reimbursable projects.In summary, we determined Barnard generally billed cost-reimbursable projects in accordance with the contract, except (1) Barnard billed salaried personnel at an average rate for each labor category instead of actual salaries, and (2) the fee structure agreed upon in the work releases and paid by TVA did not meet the intent of the fee structure provided for in the contract. In addition, we determined there were opportunities to strengthen TVA’s process for evaluating and awarding fixed price and fixed unit rate tasks that were issued when TVA received limited or no competition.
