Federal Reports

With an annual budget of $1.1 billion, NASA’s Space Technology Mission Directorate (STMD) oversees approximately 2,500 projects. In this audit, we examined the extent to which NASA’s management of its STMD portfolio aligns to space technology needs and whether performance measures and outcomes reflect the directorate’s goals.

Our investigation uncovered billing irregularities related to contracts on New York’s Gateway Program rail infrastructure projects in the Northeast Corridor. Amtrak recovered approximately $3 million from a contractor who charged overhead rates that exceeded maximum pay rates as proscribed by the Gateway project contracts, including approximately $1.5 million pursuant to a civil settlement agreement filed in the U.S. District Court for the Eastern District of Pennsylvania and an additional approximately $1.5 million directly from the contractor. The Gateway contracts required that the contractor bill actual overhead rates up to a not-to-exceed maximum allowed rate. From 2013 through 2020, however, the contractor billed overhead rates that exceeded the allowed rate.

SEC’s Whistleblower Program: Additional Actions Are Needed To Better Prepare for Future Program Growth, Increase Efficiencies, and Enhance Program Management, Report No. 575

This report presents the results of our evaluation of the U.S. Small Business Administration’s (SBA) handling of cash contributions and gifts. The objective of the evaluation was to determine the adequacy of SBA controls over the solicitation, acceptance, holding, and use of cash contributions and gifts.We found SBA complied with the 2022 Consolidated Appropriations Act and SBA regulations and policies regarding soliciting and accepting cash contributions for National Small Business Week 2022. SBA’s Office of Communications and Public Liaison obtained proper approval from the Office of General Counsel for the 2022 business week cosponsored activity.We determined SBA complied with applicable laws and SBA regulations and policies regarding the acceptance, holding, and use of gift funds. Specifically, the agency accepted a $505,879 unsolicited gift from the cosponsors of business week activities held between 2020 and 2022. Excess funds are the contributed cash or collected fees that are left over after expenses are subtracted from the revenues. This gift represented the cosponsors share of excess cash contributions that remained at the conclusion of the activities. The cosponsors elected to have their share of the excess funds be made a gift to SBA, available for the next National Small Business Week cosponsored event.We made two recommendations to improve controls over 2022 business week closeout reporting and the government purchase card use. SBA management agreed with both recommendations and has fully implemented corrective actions for Recommendation 1.

This report presents the results of our evaluation of the U.S. Small Business Administration’s (SBA) handling of cash contributions and gifts. The objective of the evaluation was to determine the adequacy of SBA controls over the solicitation, acceptance, holding, and use of cash contributions and gifts.We found SBA complied with the 2022 Consolidated Appropriations Act and SBA regulations and policies regarding soliciting and accepting cash contributions for National Small Business Week 2022. SBA’s Office of Communications and Public Liaison obtained proper approval from the Office of General Counsel for the 2022 business week cosponsored activity.We determined SBA complied with applicable laws and SBA regulations and policies regarding the acceptance, holding, and use of gift funds. Specifically, the agency accepted a $505,879 unsolicited gift from the cosponsors of business week activities held between 2020 and 2022. Excess funds are the contributed cash or collected fees that are left over after expenses are subtracted from the revenues. This gift represented the cosponsors share of excess cash contributions that remained at the conclusion of the activities. The cosponsors elected to have their share of the excess funds be made a gift to SBA, available for the next National Small Business Week cosponsored event.We made two recommendations to improve controls over 2022 business week closeout reporting and the government purchase card use. SBA management agreed with both recommendations and has fully implemented corrective actions for Recommendation 1.