| 1-1 |
Yes |
$6,919,819 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $6,919,819 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
|
| 2-1 |
Yes |
$62,744 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $62,744 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
|
| 3-1 |
Yes |
$727,002 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $727,002 in Contracts greater than or equal to $50,000 payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
|
| 4-1 |
Yes |
$124,535 |
$0 |
|
|
TOIG should follow-up with Kiowa's management to confirm if the $124,535 noted as ineligible expenditures within the Contracts greater than or equal to $50,000, payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
|
| 5-1 |
Yes |
$1,832 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $1,832 in Aggregate Reporting less than $50,000 payment type are recouped or replaced by other supported expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace unsupported transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Aggregate Reporting less than $50,000 payment type.
|
| 6-1 |
Yes |
$38,162 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $38,162 noted as unsupported expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Aggregate Payments to Individuals.
|
| 7-1 |
Yes |
$1,860 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $1,860 noted as ineligible expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for Aggregate Payments to Individuals.
|
| 8-1 |
Yes |
$654,200 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to confirm if the $654,200 noted as ineligible expenditures within the Aggregate Payments to Individuals payment type are recouped or replaced by other eligible expenditures, not previously charged to CRF, that were incurred during the period of performance. Further, based on Kiowa's responsiveness to Treasury OIG's requests and its ability to provide sufficient documentation and/or replace ineligible transactions charged to CRF with valid expenditures, Treasury OIG should determine the feasibility of conducting an audit for the Contracts greater than or equal to $50,000 payment type.
|
| 9-1 |
Yes |
$0 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management regarding the remaining $12,678 of attorney's fees expenses within the Contracts greater than or equal to $50,000 payment type not tested during Castro's desk review to determine if there are additional unsupported or ineligible questioned costs.
|
| 10-1 |
Yes |
$0 |
$0 |
|
|
Treasury OIG should determine the feasibility of following up with Kiowa over the $579,443 of additional hardship payments to determine whether these amounts charged to the CRF included previously budgeted expenditures and, if so, Castro recommends Treasury OIG recoup the funds or request that Kiowa's management provide support for eligible expenditures, not previously charged to CRF, that were incurred during the period of performance.
|
| 11-1 |
Yes |
$0 |
$0 |
|
|
Treasury OIG should follow-up with Kiowa's management to request they perform an analysis over its Aggregate Reporting less than $50,000 payment type claimed costs to determine if there are any additional hardship payments included within that payment type. Based on the results of this assessment, Treasury OIG should consider the feasibility of performing additional testing over these balances.
|
| 12-1 |
Yes |
$0 |
$0 |
|
|
Treasury OIG should determine the feasibility of performing additional follow-up with Kiowa to determine if there were other instances of ineligible or unsupported hardship balances within all four of the hardship payment types claimed within its Aggregate Payments to Individuals payment type.
|
