Federal Reports

We reviewed 45 fiscal year 2018 contract files at the Equal Employment Opportunity Commission (EEOC). We found that some contract files had incomplete contract orders and were missing the Contracting Officer Representative (COR) acceptance page. In addition, progress reports were not found in any of the contract files. Although the files usually contained sub dividers and were organized, it was cumbersome to find contract administration documents in many of the folders.We interviewed nine CORs and reviewed 20 COR contract files. We found that insufficient oversight of CORs and internal guidance contribute to incomplete COR documentation and uncertainty among CORs about how to perform their duties. We found 29 documents were missing from the files, including COR appointment letters, invoices, and progress reports. Five CORs expressed a need for more consistency among the Contracting Officers and three said they would benefit from more procedural guidance on how to perform their duties.Lastly, we found that the Office of the Chief Financial Officer (OCFO) usually pays contractor invoices on time; however, the COR review and approval process causes significant delays. Of the 268 invoices in our sample, 56 (21 percent) were overdue. On average, OCFO paid the invoices within 9 days of the CORs approval. However, contract invoices were in the system an average of 64 days prior to the CORs approval. CORs stated that the invoice system does not notify them when vendors submit invoices, which may contribute to the payment delays. We issued five recommendations to improve EEOC’s contracts administration activities.

Management Advisory Review of Credit Hours and Premium Pay

What We Looked AtWe performed a quality control review (QCR) on the single audit that BDO USA, LLP performed for the Interurban Transit Partnership’s (ITP) fiscal year that ended September 30, 2018. During this period, ITP expended approximately $8.1 million from the U.S. Department of Transportation’s (DOT) grant programs. BDO determined that DOT’s major program was the Federal Transit Cluster. Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditors’ work on DOT’s major program; and (2) whether ITP’s reporting package complied with the reporting requirements of the Uniform Guidance. What We FoundBDO’s audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that BDO’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified a deficiency in ITP’s reporting package that required correction and resubmission.