The University of California at Riverside's (the University) prior effort-reporting system did not always provide the information needed to confirm that payroll costs had been appropriately allocated to Federal awards, and its current payroll certification system pilot (pilot PCS) provided less accountability over payroll charges to Federal awards than its prior effort-reporting system. Effort reporting is a person-based methodology that allocates each employee's reasonable estimate of time worked on all awards and other activities. Specifically, the pilot PCS did not comply with requirements of Circular A-21 and, as designed, limited the ability of the University and the Department of Health and Human Services to provide oversight of these funds. On the basis of our sample, we estimated that the University put at risk $11.7 million in salaries and $5.9 million in associated facilities and administrative costs claimed against National Institutes of Health awards.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Health & Human Services | The University of California at Riverside's Pilot Payroll Certification System Did Not Provide Accountability Over Payroll Charges to Federal Awards | Audit |
|
View Report | |
| Department of Justice | Follow-up Review of the Drug Enforcement Administration's El Paso Intelligence Center | Inspection / Evaluation | Agency-Wide | View Report | |
| National Aeronautics and Space Administration | Audit of Industrial Control System Security within NASA's Critical and Supporting Infrastructure | Audit |
|
View Report | |
| Department of Defense | Report Of Investigation: Mr. Richard W. Lombardi Senior Executive Service | Investigation | Agency-Wide | View Report | |
| U.S. Capitol Police | Evaluation of Compliance with United States Capitol Police Hiring Standards | Inspection / Evaluation | Agency-Wide | View Report | |
| Millennium Challenge Corporation | MCC Took Initial Steps to Implement the Digital Accountability and Transparency Act of 2014 | Audit |
|
View Report | |
| Department of Veterans Affairs | Audit of Hurricane Sandy Major Construction Relief Funds for VA New York Harbor Healthcare System | Audit |
|
View Report | |
| Internal Revenue Service | Efforts Continue to Result in Improved Identification of Fraudulent Tax Returns Involving Identity Theft; However, Accuracy of Measures Needs Improvement | Audit | Agency-Wide | View Report | |
| Social Security Administration | Pre-effectuation Reviews of Favorable Hearing Decisions | Audit | Agency-Wide | View Report | |
| Amtrak (National Railroad Passenger Corporation) | FUEL CARD MISUSE | Investigation |
|
View Report | |