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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
U.S. Agency for International Development
Financial Audit of Costs Incurred by DT Global, Inc. Under Multiple USAID Awards in Afghanistan, March 10, 2019, to September 30, 2020
Financial Audit of USAID Resources Managed by Children of God Relief Institute in Kenya Under Cooperative Agreement AID-623-A-13-00001, January 1 to December 31, 2020
Financial Audit of USAID Resources Managed by ECOWAS Centre for Renewable Energy and Energy Efficiency in West Africa Under Implementation Letter 624-A17-ECREEE-17-IL#5, January 1 to December 31, 2020
Financial Audit of USAID Resources Managed by Nouvelle Pharmacie de la Sant Publique de Cte d'Ivoire Under Cooperative Agreement 72062418CA00005, August 17, 2018, to December 31, 2019
Financial Audit of USAID Resources Managed by Pro-Health International in Nigeria Under Cooperative Agreement 72062020CA00005, December 18, 2019, to December 30, 2020
Financial Closeout Audit of USAID Resources Managed by Expanded Church Response in Zambia Under Cooperative Agreement AID-611-A-15-00002, January 1 to September 30, 2020
Financial Closeout Audit of USAID Resources Managed by Organization for Public Health Interventions and Development in Zimbabwe Under Multiple Awards, October 1, 2019, to March 31, 2021
In response to a referral from the Office of the Inspector General (OIG), Investigations, we audited a claim for missing gas cylinders submitted to the Tennessee Valley Authority (TVA) by Airgas USA, LLC (Airgas) under Contract Nos. 5436 and 5456. Under the contracts, Airgas was to manage inventory of industrial gases for TVA, including furnishing, selling, and delivering all bulk gases and related products and services to TVA. On February 2, 2021, Airgas submitted an $891,340 claim to TVA for missing gas cylinders resulting from inventory counts Airgas performed at TVA delivery locations in 2018. Our audit objective was to determine if Airgas' claim for missing gas cylinders complied with the contracts' terms and was accurate.In summary, we determined Airgas' February 2, 2021, claim for $891,340 related to missing gas cylinders was not valid. Specifically, we found Airgas (1) did not comply with the contracts' criteria related to the frequency of inventory audits and loss of use allowances and (2) did not provide documentation supporting that the claimed missing gas cylinders were billed and delivered to TVA. (Summary Only)