FAC Explorer

Finding 402121 (2023-002)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-06-25
Audit: 309876
Organization: Src, Inc. (NY)
Auditor: Bdo USA PC

AI Summary

  • Core Issue: There is a significant lack of proper review and approval for internal purchase orders and invoices, leading to a failure in segregation of duties.
  • Impacted Requirements: This noncompliance affects all Federal Contracts under SRC's R&D cluster, violating OMB Compliance Supplement and FAR requirements for adequate internal controls.
  • Recommended Follow-Up: Implement corrective actions to ensure SRC program managers are involved in the review and approval process, reinforcing segregation of duties and compliance with internal policies.

Finding Text

2023-002 Internal Control and Compliance Finding Related to Proper Review and Approval of Internal Purchase Orders and Invoices a. Condition Our review of compliance and internal controls testing in accordance with OMB Compliance Supplement for Part A. Activities Allowed or Unallowed; Part B. Allowable Cost/Cost Principles; and Part H. Period of Performance identified an internal control deficiency relating to the review and approval of internal purchase orders and non-subcontract invoices. IOT costs are recorded to account number 5-4-080 – IOT from related LLCs . We performed transaction testing for claimed IOT costs under auditable contracts. We judgmentally selected two transactions totaling $3,486,240 or 52 percent of the FY 2023 adjusted IOT auditable universe. During our examination of the selected IOT costs, we examined invoices and invoice approval eForms to ensure the auditee complied with internal controls related to invoice approval and to ensure subcontract monitoring procedures were performed. The selected IOT transactions were incurred under two internal purchase orders (IPOs), of which a related entity is the performing company. One invoice approval eForm is applicable to each IPO. For both of the invoice approval eForms, no indication of review or approval by the SRC program manager was identified; instead, the eForms were approved by the program manager of the performing company. Additionally, during our examination of the selected IOT costs, we evaluated the IPO award eForms for the two selected IPOs to ensure the auditee complied with internal controls related to IPO approval. We identified for one of the IPOs, the IPO award eForm for the base and all change orders was approved by the related entity's program manager instead of an SRC program manager. The SRC program manager is required to be involved in the monitoring, review, and approval of IOT costs claimed at the prime contract level. Having the related entity program manager reviewing and approving their own invoices, is a clear lack of segregation of duties. The delegation letter issued in FY 2023 which permitted the related entity’s program managers to sign invoices on their own entity’s purchase orders did not serve as adequate corrective action. This noncompliance pertains to all Federal Contracts under SRC's R&D cluster. b. Criteria OMB Compliance Supplement for the requirements of Part A. Activities Allowed and Unallowed and Part B. Allowable Costs/Cost Principles, requires us to plan and perform tests of internal control including control activities, which requires policies and procedures to achieve objectives and respond to risks in the internal control system which includes the entity’s information system. We performed testing to determine if: "There is adequate segregation of duties established between entering/authorizing information, reviewing/approving the information, and for maintaining records supporting the information." "Reports and communications include relevant, accurate, and complete information that is provided to appropriate individuals on a timely basis." "Ongoing or recurring practices are demonstrated that monitor activities or results, and should be evidenced by adequate documentation of the monitoring activity, the results of the monitoring, and timely communication of any actions required due to observed deficiencies or deviations." "Procedures are in place to ensure that monitoring is routinely performed." "Appropriate levels of management review supporting documentation to ensure accuracy of the reported or billed allowable cost." FAR 42.202(e)(2) requires that: "The prime contractor is responsible for managing its subcontracts." This includes, but is not limited to, performing activities similar to that done by a Government contracting officer’s representative (i.e., the billings from the subcontractor are consistent with the scope work performed, an analysis of the allowability of the costs on the subcontract billing, subcontractor billing rates are updated timely to reflect year-end actual allowable rates, resolving any subcontractor overpayments timely). We examined SRC’s CORP-P-100, Approval and Signature Authority policy, dated June 22, 2021, and SRC CORP-D-100, Signature Authority Matrix Revisions with effective dates of January 20, 2022; March 1, 2023; and September 15, 2023, which state and include in part: “The procedure defines signature authority as identified in our Signature Authority Matrix. A sound internal control environment requires that only officers of the Company and their designees approve financial and contractual transactions for the company.” The Signatory Authority Matrix included in CORP-D-100 for Forms indicates that for no-subcontract invoices, approval by the program manager and review by the financial analyst is required. We additionally examined SRC's ACC-P-301, Subcontractor and IPO Accounts Payable Process, dated August 14, 2020, which includes a flowchart in line with CORP-D-100 requirements requiring approval by the program manager and financial analyst. The Signatory Authority Matrix included in CORP-D-100 for Forms indicates that for IPO award forms, approval by the supervisor, program manager, financial analyst, contracts/subcontracts/purchasing manager, and materials program manager (if material) is required. We additionally examined SRC's SPP 10.1, Internal Purchase Orders, dated June 17, 2022, which state and include in part: "Once complete, the requestor shall route the IPO award eForm to the performing company's Contract Administrator...If determined to be correct and current, the Contracts Administrator shall route IPO award eForms containing Material to the Manufacturing Program Manager (MPM) group and service only IPOs directly to the Center Approver. For Material IPOs, the MPMs will review and confirm the information related to the Material and shipping, then route the eForm the Center Approver. The Center Approver shall review the eForm, approve, and route to the FA. The FA shall review and confirm the Accounting Information is correct, approve, and route to Subcontracts. " c. Recommendation The auditee should comply with its formal policies and procedures and ensure the appropriate personnel are reviewing and approving the IPO invoices and the IPO award forms.

Categories

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Other Findings in this Audit

  • 401958 2023-001
    Significant Deficiency Repeat
  • 401959 2023-002
    Significant Deficiency Repeat
  • 401960 2023-003
    Significant Deficiency
  • 401961 2023-001
    Significant Deficiency Repeat
  • 401962 2023-002
    Significant Deficiency Repeat
  • 401963 2023-003
    Significant Deficiency
  • 401964 2023-001
    Significant Deficiency Repeat
  • 401965 2023-002
    Significant Deficiency Repeat
  • 401966 2023-003
    Significant Deficiency
  • 401967 2023-001
    Significant Deficiency Repeat
  • 401968 2023-002
    Significant Deficiency Repeat
  • 401969 2023-003
    Significant Deficiency
  • 401970 2023-001
    Significant Deficiency Repeat
  • 401971 2023-002
    Significant Deficiency Repeat
  • 401972 2023-003
    Significant Deficiency
  • 401973 2023-001
    Significant Deficiency Repeat
  • 401974 2023-002
    Significant Deficiency Repeat
  • 401975 2023-003
    Significant Deficiency
  • 401976 2023-001
    Significant Deficiency Repeat
  • 401977 2023-002
    Significant Deficiency Repeat
  • 401978 2023-003
    Significant Deficiency
  • 401979 2023-001
    Significant Deficiency Repeat
  • 401980 2023-002
    Significant Deficiency Repeat
  • 401981 2023-003
    Significant Deficiency
  • 401982 2023-001
    Significant Deficiency Repeat
  • 401983 2023-002
    Significant Deficiency Repeat
  • 401984 2023-003
    Significant Deficiency
  • 401985 2023-001
    Significant Deficiency Repeat
  • 401986 2023-002
    Significant Deficiency Repeat
  • 401987 2023-003
    Significant Deficiency
  • 401988 2023-001
    Significant Deficiency Repeat
  • 401989 2023-002
    Significant Deficiency Repeat
  • 401990 2023-003
    Significant Deficiency
  • 401991 2023-001
    Significant Deficiency Repeat
  • 401992 2023-002
    Significant Deficiency Repeat
  • 401993 2023-003
    Significant Deficiency
  • 401994 2023-001
    Significant Deficiency Repeat
  • 401995 2023-002
    Significant Deficiency Repeat
  • 401996 2023-003
    Significant Deficiency
  • 401997 2023-001
    Significant Deficiency Repeat
  • 401998 2023-002
    Significant Deficiency Repeat
  • 401999 2023-003
    Significant Deficiency
  • 402000 2023-001
    Significant Deficiency Repeat
  • 402001 2023-002
    Significant Deficiency Repeat
  • 402002 2023-003
    Significant Deficiency
  • 402003 2023-001
    Significant Deficiency Repeat
  • 402004 2023-002
    Significant Deficiency Repeat
  • 402005 2023-003
    Significant Deficiency
  • 402006 2023-001
    Significant Deficiency Repeat
  • 402007 2023-002
    Significant Deficiency Repeat
  • 402008 2023-003
    Significant Deficiency
  • 402009 2023-001
    Significant Deficiency Repeat
  • 402010 2023-002
    Significant Deficiency Repeat
  • 402011 2023-003
    Significant Deficiency
  • 402012 2023-001
    Significant Deficiency Repeat
  • 402013 2023-002
    Significant Deficiency Repeat
  • 402014 2023-003
    Significant Deficiency
  • 402015 2023-001
    Significant Deficiency Repeat
  • 402016 2023-002
    Significant Deficiency Repeat
  • 402017 2023-003
    Significant Deficiency
  • 402018 2023-001
    Significant Deficiency Repeat
  • 402019 2023-002
    Significant Deficiency Repeat
  • 402020 2023-003
    Significant Deficiency
  • 402021 2023-001
    Significant Deficiency Repeat
  • 402022 2023-002
    Significant Deficiency Repeat
  • 402023 2023-003
    Significant Deficiency
  • 402024 2023-001
    Significant Deficiency Repeat
  • 402025 2023-002
    Significant Deficiency Repeat
  • 402026 2023-003
    Significant Deficiency
  • 402027 2023-001
    Significant Deficiency Repeat
  • 402028 2023-002
    Significant Deficiency Repeat
  • 402029 2023-003
    Significant Deficiency
  • 402030 2023-001
    Significant Deficiency Repeat
  • 402031 2023-002
    Significant Deficiency Repeat
  • 402032 2023-003
    Significant Deficiency
  • 402033 2023-001
    Significant Deficiency Repeat
  • 402034 2023-002
    Significant Deficiency Repeat
  • 402035 2023-003
    Significant Deficiency
  • 402036 2023-001
    Significant Deficiency Repeat
  • 402037 2023-002
    Significant Deficiency Repeat
  • 402038 2023-003
    Significant Deficiency
  • 402039 2023-001
    Significant Deficiency Repeat
  • 402040 2023-002
    Significant Deficiency Repeat
  • 402041 2023-003
    Significant Deficiency
  • 402042 2023-001
    Significant Deficiency Repeat
  • 402043 2023-002
    Significant Deficiency Repeat
  • 402044 2023-003
    Significant Deficiency
  • 402045 2023-001
    Significant Deficiency Repeat
  • 402046 2023-002
    Significant Deficiency Repeat
  • 402047 2023-003
    Significant Deficiency
  • 402048 2023-001
    Significant Deficiency Repeat
  • 402049 2023-002
    Significant Deficiency Repeat
  • 402050 2023-003
    Significant Deficiency
  • 402051 2023-001
    Significant Deficiency Repeat
  • 402052 2023-002
    Significant Deficiency Repeat
  • 402053 2023-003
    Significant Deficiency
  • 402054 2023-001
    Significant Deficiency Repeat
  • 402055 2023-002
    Significant Deficiency Repeat
  • 402056 2023-003
    Significant Deficiency
  • 402057 2023-001
    Significant Deficiency Repeat
  • 402058 2023-002
    Significant Deficiency Repeat
  • 402059 2023-003
    Significant Deficiency
  • 402060 2023-001
    Significant Deficiency Repeat
  • 402061 2023-002
    Significant Deficiency Repeat
  • 402062 2023-003
    Significant Deficiency
  • 402063 2023-001
    Significant Deficiency Repeat
  • 402064 2023-002
    Significant Deficiency Repeat
  • 402065 2023-003
    Significant Deficiency
  • 402066 2023-001
    Significant Deficiency Repeat
  • 402067 2023-002
    Significant Deficiency Repeat
  • 402068 2023-003
    Significant Deficiency
  • 402069 2023-001
    Significant Deficiency Repeat
  • 402070 2023-002
    Significant Deficiency Repeat
  • 402071 2023-003
    Significant Deficiency
  • 402072 2023-001
    Significant Deficiency Repeat
  • 402073 2023-002
    Significant Deficiency Repeat
  • 402074 2023-003
    Significant Deficiency
  • 402075 2023-001
    Significant Deficiency Repeat
  • 402076 2023-002
    Significant Deficiency Repeat
  • 402077 2023-003
    Significant Deficiency
  • 402078 2023-001
    Significant Deficiency Repeat
  • 402079 2023-002
    Significant Deficiency Repeat
  • 402080 2023-003
    Significant Deficiency
  • 402081 2023-001
    Significant Deficiency Repeat
  • 402082 2023-002
    Significant Deficiency Repeat
  • 402083 2023-003
    Significant Deficiency
  • 402084 2023-001
    Significant Deficiency Repeat
  • 402085 2023-002
    Significant Deficiency Repeat
  • 402086 2023-003
    Significant Deficiency
  • 402087 2023-001
    Significant Deficiency Repeat
  • 402088 2023-002
    Significant Deficiency Repeat
  • 402089 2023-003
    Significant Deficiency
  • 402090 2023-001
    Significant Deficiency Repeat
  • 402091 2023-002
    Significant Deficiency Repeat
  • 402092 2023-003
    Significant Deficiency
  • 402093 2023-001
    Significant Deficiency Repeat
  • 402094 2023-002
    Significant Deficiency Repeat
  • 402095 2023-003
    Significant Deficiency
  • 402096 2023-001
    Significant Deficiency Repeat
  • 402097 2023-002
    Significant Deficiency Repeat
  • 402098 2023-003
    Significant Deficiency
  • 402099 2023-001
    Significant Deficiency Repeat
  • 402100 2023-002
    Significant Deficiency Repeat
  • 402101 2023-003
    Significant Deficiency
  • 402102 2023-001
    Significant Deficiency Repeat
  • 402103 2023-002
    Significant Deficiency Repeat
  • 402104 2023-003
    Significant Deficiency
  • 402105 2023-001
    Significant Deficiency Repeat
  • 402106 2023-002
    Significant Deficiency Repeat
  • 402107 2023-003
    Significant Deficiency
  • 402108 2023-001
    Significant Deficiency Repeat
  • 402109 2023-002
    Significant Deficiency Repeat
  • 402110 2023-003
    Significant Deficiency
  • 402111 2023-001
    Significant Deficiency Repeat
  • 402112 2023-002
    Significant Deficiency Repeat
  • 402113 2023-003
    Significant Deficiency
  • 402114 2023-001
    Significant Deficiency Repeat
  • 402115 2023-002
    Significant Deficiency Repeat
  • 402116 2023-003
    Significant Deficiency
  • 402117 2023-001
    Significant Deficiency Repeat
  • 402118 2023-002
    Significant Deficiency Repeat
  • 402119 2023-003
    Significant Deficiency
  • 402120 2023-001
    Significant Deficiency Repeat
  • 402122 2023-003
    Significant Deficiency
  • 402123 2023-001
    Significant Deficiency Repeat
  • 402124 2023-002
    Significant Deficiency Repeat
  • 402125 2023-003
    Significant Deficiency
  • 402126 2023-001
    Significant Deficiency Repeat
  • 402127 2023-002
    Significant Deficiency Repeat
  • 402128 2023-003
    Significant Deficiency
  • 402129 2023-001
    Significant Deficiency Repeat
  • 402130 2023-002
    Significant Deficiency Repeat
  • 402131 2023-003
    Significant Deficiency
  • 402132 2023-001
    Significant Deficiency Repeat
  • 402133 2023-002
    Significant Deficiency Repeat
  • 402134 2023-003
    Significant Deficiency
  • 402135 2023-001
    Significant Deficiency Repeat
  • 402136 2023-002
    Significant Deficiency Repeat
  • 402137 2023-003
    Significant Deficiency
  • 402138 2023-001
    Significant Deficiency Repeat
  • 402139 2023-002
    Significant Deficiency Repeat
  • 402140 2023-003
    Significant Deficiency
  • 402141 2023-001
    Significant Deficiency Repeat
  • 402142 2023-002
    Significant Deficiency Repeat
  • 402143 2023-003
    Significant Deficiency
  • 402144 2023-001
    Significant Deficiency Repeat
  • 402145 2023-002
    Significant Deficiency Repeat
  • 402146 2023-003
    Significant Deficiency
  • 402147 2023-001
    Significant Deficiency Repeat
  • 402148 2023-002
    Significant Deficiency Repeat
  • 402149 2023-003
    Significant Deficiency
  • 402150 2023-001
    Significant Deficiency Repeat
  • 402151 2023-002
    Significant Deficiency Repeat
  • 402152 2023-003
    Significant Deficiency
  • 402153 2023-001
    Significant Deficiency Repeat
  • 402154 2023-002
    Significant Deficiency Repeat
  • 402155 2023-003
    Significant Deficiency
  • 402156 2023-001
    Significant Deficiency Repeat
  • 402157 2023-002
    Significant Deficiency Repeat
  • 402158 2023-003
    Significant Deficiency
  • 402159 2023-001
    Significant Deficiency Repeat
  • 402160 2023-002
    Significant Deficiency Repeat
  • 402161 2023-003
    Significant Deficiency
  • 402162 2023-001
    Significant Deficiency Repeat
  • 402163 2023-002
    Significant Deficiency Repeat
  • 402164 2023-003
    Significant Deficiency
  • 402165 2023-001
    Significant Deficiency Repeat
  • 402166 2023-002
    Significant Deficiency Repeat
  • 402167 2023-003
    Significant Deficiency
  • 402168 2023-001
    Significant Deficiency Repeat
  • 402169 2023-002
    Significant Deficiency Repeat
  • 402170 2023-003
    Significant Deficiency
  • 402171 2023-001
    Significant Deficiency Repeat
  • 402172 2023-002
    Significant Deficiency Repeat
  • 402173 2023-003
    Significant Deficiency
  • 402174 2023-001
    Significant Deficiency Repeat
  • 402175 2023-002
    Significant Deficiency Repeat
  • 402176 2023-003
    Significant Deficiency
  • 402177 2023-001
    Significant Deficiency Repeat
  • 402178 2023-002
    Significant Deficiency Repeat
  • 402179 2023-003
    Significant Deficiency
  • 402180 2023-001
    Significant Deficiency Repeat
  • 402181 2023-002
    Significant Deficiency Repeat
  • 402182 2023-003
    Significant Deficiency
  • 402183 2023-001
    Significant Deficiency Repeat
  • 402184 2023-002
    Significant Deficiency Repeat
  • 402185 2023-003
    Significant Deficiency
  • 402186 2023-001
    Significant Deficiency Repeat
  • 402187 2023-002
    Significant Deficiency Repeat
  • 402188 2023-003
    Significant Deficiency
  • 402189 2023-001
    Significant Deficiency Repeat
  • 402190 2023-002
    Significant Deficiency Repeat
  • 402191 2023-003
    Significant Deficiency
  • 402192 2023-001
    Significant Deficiency Repeat
  • 402193 2023-002
    Significant Deficiency Repeat
  • 402194 2023-003
    Significant Deficiency
  • 402195 2023-001
    Significant Deficiency Repeat
  • 402196 2023-002
    Significant Deficiency Repeat
  • 402197 2023-003
    Significant Deficiency
  • 402198 2023-001
    Significant Deficiency Repeat
  • 402199 2023-002
    Significant Deficiency Repeat
  • 402200 2023-003
    Significant Deficiency
  • 402201 2023-001
    Significant Deficiency Repeat
  • 402202 2023-002
    Significant Deficiency Repeat
  • 402203 2023-003
    Significant Deficiency
  • 402204 2023-001
    Significant Deficiency Repeat
  • 402205 2023-002
    Significant Deficiency Repeat
  • 402206 2023-003
    Significant Deficiency
  • 402207 2023-001
    Significant Deficiency Repeat
  • 402208 2023-002
    Significant Deficiency Repeat
  • 402209 2023-003
    Significant Deficiency
  • 402210 2023-001
    Significant Deficiency Repeat
  • 402211 2023-002
    Significant Deficiency Repeat
  • 402212 2023-003
    Significant Deficiency
  • 402213 2023-001
    Significant Deficiency Repeat
  • 402214 2023-002
    Significant Deficiency Repeat
  • 402215 2023-003
    Significant Deficiency
  • 402216 2023-001
    Significant Deficiency Repeat
  • 402217 2023-002
    Significant Deficiency Repeat
  • 402218 2023-003
    Significant Deficiency
  • 402219 2023-001
    Significant Deficiency Repeat
  • 402220 2023-002
    Significant Deficiency Repeat
  • 402221 2023-003
    Significant Deficiency
  • 402222 2023-001
    Significant Deficiency Repeat
  • 402223 2023-002
    Significant Deficiency Repeat
  • 402224 2023-003
    Significant Deficiency
  • 402225 2023-001
    Significant Deficiency Repeat
  • 402226 2023-002
    Significant Deficiency Repeat
  • 402227 2023-003
    Significant Deficiency
  • 402228 2023-001
    Significant Deficiency Repeat
  • 402229 2023-002
    Significant Deficiency Repeat
  • 402230 2023-003
    Significant Deficiency
  • 402231 2023-001
    Significant Deficiency Repeat
  • 402232 2023-002
    Significant Deficiency Repeat
  • 402233 2023-003
    Significant Deficiency
  • 402234 2023-001
    Significant Deficiency Repeat
  • 402235 2023-002
    Significant Deficiency Repeat
  • 402236 2023-003
    Significant Deficiency
  • 402237 2023-001
    Significant Deficiency Repeat
  • 402238 2023-002
    Significant Deficiency Repeat
  • 402239 2023-003
    Significant Deficiency
  • 402240 2023-001
    Significant Deficiency Repeat
  • 402241 2023-002
    Significant Deficiency Repeat
  • 402242 2023-003
    Significant Deficiency
  • 402243 2023-001
    Significant Deficiency Repeat
  • 402244 2023-002
    Significant Deficiency Repeat
  • 402245 2023-003
    Significant Deficiency
  • 402246 2023-001
    Significant Deficiency Repeat
  • 402247 2023-002
    Significant Deficiency Repeat
  • 402248 2023-003
    Significant Deficiency
  • 402249 2023-001
    Significant Deficiency Repeat
  • 402250 2023-002
    Significant Deficiency Repeat
  • 402251 2023-003
    Significant Deficiency
  • 402252 2023-001
    Significant Deficiency Repeat
  • 402253 2023-002
    Significant Deficiency Repeat
  • 402254 2023-003
    Significant Deficiency
  • 402255 2023-001
    Significant Deficiency Repeat
  • 402256 2023-002
    Significant Deficiency Repeat
  • 402257 2023-003
    Significant Deficiency
  • 402258 2023-001
    Significant Deficiency Repeat
  • 402259 2023-002
    Significant Deficiency Repeat
  • 402260 2023-003
    Significant Deficiency
  • 402261 2023-001
    Significant Deficiency Repeat
  • 402262 2023-002
    Significant Deficiency Repeat
  • 402263 2023-003
    Significant Deficiency
  • 402264 2023-001
    Significant Deficiency Repeat
  • 402265 2023-002
    Significant Deficiency Repeat
  • 402266 2023-003
    Significant Deficiency
  • 402267 2023-001
    Significant Deficiency Repeat
  • 402268 2023-002
    Significant Deficiency Repeat
  • 402269 2023-003
    Significant Deficiency
  • 402270 2023-001
    Significant Deficiency Repeat
  • 402271 2023-002
    Significant Deficiency Repeat
  • 402272 2023-003
    Significant Deficiency
  • 402273 2023-001
    Significant Deficiency Repeat
  • 402274 2023-002
    Significant Deficiency Repeat
  • 402275 2023-003
    Significant Deficiency
  • 402276 2023-001
    Significant Deficiency Repeat
  • 402277 2023-002
    Significant Deficiency Repeat
  • 402278 2023-003
    Significant Deficiency
  • 402279 2023-001
    Significant Deficiency Repeat
  • 402280 2023-002
    Significant Deficiency Repeat
  • 402281 2023-003
    Significant Deficiency
  • 402282 2023-001
    Significant Deficiency Repeat
  • 402283 2023-002
    Significant Deficiency Repeat
  • 402284 2023-003
    Significant Deficiency
  • 402285 2023-001
    Significant Deficiency Repeat
  • 402286 2023-002
    Significant Deficiency Repeat
  • 402287 2023-003
    Significant Deficiency
  • 402288 2023-001
    Significant Deficiency Repeat
  • 402289 2023-002
    Significant Deficiency Repeat
  • 402290 2023-003
    Significant Deficiency
  • 402291 2023-001
    Significant Deficiency Repeat
  • 402292 2023-002
    Significant Deficiency Repeat
  • 402293 2023-003
    Significant Deficiency
  • 402294 2023-001
    Significant Deficiency Repeat
  • 402295 2023-002
    Significant Deficiency Repeat
  • 402296 2023-003
    Significant Deficiency
  • 402297 2023-001
    Significant Deficiency Repeat
  • 402298 2023-002
    Significant Deficiency Repeat
  • 402299 2023-003
    Significant Deficiency
  • 978400 2023-001
    Significant Deficiency Repeat
  • 978401 2023-002
    Significant Deficiency Repeat
  • 978402 2023-003
    Significant Deficiency
  • 978403 2023-001
    Significant Deficiency Repeat
  • 978404 2023-002
    Significant Deficiency Repeat
  • 978405 2023-003
    Significant Deficiency
  • 978406 2023-001
    Significant Deficiency Repeat
  • 978407 2023-002
    Significant Deficiency Repeat
  • 978408 2023-003
    Significant Deficiency
  • 978409 2023-001
    Significant Deficiency Repeat
  • 978410 2023-002
    Significant Deficiency Repeat
  • 978411 2023-003
    Significant Deficiency
  • 978412 2023-001
    Significant Deficiency Repeat
  • 978413 2023-002
    Significant Deficiency Repeat
  • 978414 2023-003
    Significant Deficiency
  • 978415 2023-001
    Significant Deficiency Repeat
  • 978416 2023-002
    Significant Deficiency Repeat
  • 978417 2023-003
    Significant Deficiency
  • 978418 2023-001
    Significant Deficiency Repeat
  • 978419 2023-002
    Significant Deficiency Repeat
  • 978420 2023-003
    Significant Deficiency
  • 978421 2023-001
    Significant Deficiency Repeat
  • 978422 2023-002
    Significant Deficiency Repeat
  • 978423 2023-003
    Significant Deficiency
  • 978424 2023-001
    Significant Deficiency Repeat
  • 978425 2023-002
    Significant Deficiency Repeat
  • 978426 2023-003
    Significant Deficiency
  • 978427 2023-001
    Significant Deficiency Repeat
  • 978428 2023-002
    Significant Deficiency Repeat
  • 978429 2023-003
    Significant Deficiency
  • 978430 2023-001
    Significant Deficiency Repeat
  • 978431 2023-002
    Significant Deficiency Repeat
  • 978432 2023-003
    Significant Deficiency
  • 978433 2023-001
    Significant Deficiency Repeat
  • 978434 2023-002
    Significant Deficiency Repeat
  • 978435 2023-003
    Significant Deficiency
  • 978436 2023-001
    Significant Deficiency Repeat
  • 978437 2023-002
    Significant Deficiency Repeat
  • 978438 2023-003
    Significant Deficiency
  • 978439 2023-001
    Significant Deficiency Repeat
  • 978440 2023-002
    Significant Deficiency Repeat
  • 978441 2023-003
    Significant Deficiency
  • 978442 2023-001
    Significant Deficiency Repeat
  • 978443 2023-002
    Significant Deficiency Repeat
  • 978444 2023-003
    Significant Deficiency
  • 978445 2023-001
    Significant Deficiency Repeat
  • 978446 2023-002
    Significant Deficiency Repeat
  • 978447 2023-003
    Significant Deficiency
  • 978448 2023-001
    Significant Deficiency Repeat
  • 978449 2023-002
    Significant Deficiency Repeat
  • 978450 2023-003
    Significant Deficiency
  • 978451 2023-001
    Significant Deficiency Repeat
  • 978452 2023-002
    Significant Deficiency Repeat
  • 978453 2023-003
    Significant Deficiency
  • 978454 2023-001
    Significant Deficiency Repeat
  • 978455 2023-002
    Significant Deficiency Repeat
  • 978456 2023-003
    Significant Deficiency
  • 978457 2023-001
    Significant Deficiency Repeat
  • 978458 2023-002
    Significant Deficiency Repeat
  • 978459 2023-003
    Significant Deficiency
  • 978460 2023-001
    Significant Deficiency Repeat
  • 978461 2023-002
    Significant Deficiency Repeat
  • 978462 2023-003
    Significant Deficiency
  • 978463 2023-001
    Significant Deficiency Repeat
  • 978464 2023-002
    Significant Deficiency Repeat
  • 978465 2023-003
    Significant Deficiency
  • 978466 2023-001
    Significant Deficiency Repeat
  • 978467 2023-002
    Significant Deficiency Repeat
  • 978468 2023-003
    Significant Deficiency
  • 978469 2023-001
    Significant Deficiency Repeat
  • 978470 2023-002
    Significant Deficiency Repeat
  • 978471 2023-003
    Significant Deficiency
  • 978472 2023-001
    Significant Deficiency Repeat
  • 978473 2023-002
    Significant Deficiency Repeat
  • 978474 2023-003
    Significant Deficiency
  • 978475 2023-001
    Significant Deficiency Repeat
  • 978476 2023-002
    Significant Deficiency Repeat
  • 978477 2023-003
    Significant Deficiency
  • 978478 2023-001
    Significant Deficiency Repeat
  • 978479 2023-002
    Significant Deficiency Repeat
  • 978480 2023-003
    Significant Deficiency
  • 978481 2023-001
    Significant Deficiency Repeat
  • 978482 2023-002
    Significant Deficiency Repeat
  • 978483 2023-003
    Significant Deficiency
  • 978484 2023-001
    Significant Deficiency Repeat
  • 978485 2023-002
    Significant Deficiency Repeat
  • 978486 2023-003
    Significant Deficiency
  • 978487 2023-001
    Significant Deficiency Repeat
  • 978488 2023-002
    Significant Deficiency Repeat
  • 978489 2023-003
    Significant Deficiency
  • 978490 2023-001
    Significant Deficiency Repeat
  • 978491 2023-002
    Significant Deficiency Repeat
  • 978492 2023-003
    Significant Deficiency
  • 978493 2023-001
    Significant Deficiency Repeat
  • 978494 2023-002
    Significant Deficiency Repeat
  • 978495 2023-003
    Significant Deficiency
  • 978496 2023-001
    Significant Deficiency Repeat
  • 978497 2023-002
    Significant Deficiency Repeat
  • 978498 2023-003
    Significant Deficiency
  • 978499 2023-001
    Significant Deficiency Repeat
  • 978500 2023-002
    Significant Deficiency Repeat
  • 978501 2023-003
    Significant Deficiency
  • 978502 2023-001
    Significant Deficiency Repeat
  • 978503 2023-002
    Significant Deficiency Repeat
  • 978504 2023-003
    Significant Deficiency
  • 978505 2023-001
    Significant Deficiency Repeat
  • 978506 2023-002
    Significant Deficiency Repeat
  • 978507 2023-003
    Significant Deficiency
  • 978508 2023-001
    Significant Deficiency Repeat
  • 978509 2023-002
    Significant Deficiency Repeat
  • 978510 2023-003
    Significant Deficiency
  • 978511 2023-001
    Significant Deficiency Repeat
  • 978512 2023-002
    Significant Deficiency Repeat
  • 978513 2023-003
    Significant Deficiency
  • 978514 2023-001
    Significant Deficiency Repeat
  • 978515 2023-002
    Significant Deficiency Repeat
  • 978516 2023-003
    Significant Deficiency
  • 978517 2023-001
    Significant Deficiency Repeat
  • 978518 2023-002
    Significant Deficiency Repeat
  • 978519 2023-003
    Significant Deficiency
  • 978520 2023-001
    Significant Deficiency Repeat
  • 978521 2023-002
    Significant Deficiency Repeat
  • 978522 2023-003
    Significant Deficiency
  • 978523 2023-001
    Significant Deficiency Repeat
  • 978524 2023-002
    Significant Deficiency Repeat
  • 978525 2023-003
    Significant Deficiency
  • 978526 2023-001
    Significant Deficiency Repeat
  • 978527 2023-002
    Significant Deficiency Repeat
  • 978528 2023-003
    Significant Deficiency
  • 978529 2023-001
    Significant Deficiency Repeat
  • 978530 2023-002
    Significant Deficiency Repeat
  • 978531 2023-003
    Significant Deficiency
  • 978532 2023-001
    Significant Deficiency Repeat
  • 978533 2023-002
    Significant Deficiency Repeat
  • 978534 2023-003
    Significant Deficiency
  • 978535 2023-001
    Significant Deficiency Repeat
  • 978536 2023-002
    Significant Deficiency Repeat
  • 978537 2023-003
    Significant Deficiency
  • 978538 2023-001
    Significant Deficiency Repeat
  • 978539 2023-002
    Significant Deficiency Repeat
  • 978540 2023-003
    Significant Deficiency
  • 978541 2023-001
    Significant Deficiency Repeat
  • 978542 2023-002
    Significant Deficiency Repeat
  • 978543 2023-003
    Significant Deficiency
  • 978544 2023-001
    Significant Deficiency Repeat
  • 978545 2023-002
    Significant Deficiency Repeat
  • 978546 2023-003
    Significant Deficiency
  • 978547 2023-001
    Significant Deficiency Repeat
  • 978548 2023-002
    Significant Deficiency Repeat
  • 978549 2023-003
    Significant Deficiency
  • 978550 2023-001
    Significant Deficiency Repeat
  • 978551 2023-002
    Significant Deficiency Repeat
  • 978552 2023-003
    Significant Deficiency
  • 978553 2023-001
    Significant Deficiency Repeat
  • 978554 2023-002
    Significant Deficiency Repeat
  • 978555 2023-003
    Significant Deficiency
  • 978556 2023-001
    Significant Deficiency Repeat
  • 978557 2023-002
    Significant Deficiency Repeat
  • 978558 2023-003
    Significant Deficiency
  • 978559 2023-001
    Significant Deficiency Repeat
  • 978560 2023-002
    Significant Deficiency Repeat
  • 978561 2023-003
    Significant Deficiency
  • 978562 2023-001
    Significant Deficiency Repeat
  • 978563 2023-002
    Significant Deficiency Repeat
  • 978564 2023-003
    Significant Deficiency
  • 978565 2023-001
    Significant Deficiency Repeat
  • 978566 2023-002
    Significant Deficiency Repeat
  • 978567 2023-003
    Significant Deficiency
  • 978568 2023-001
    Significant Deficiency Repeat
  • 978569 2023-002
    Significant Deficiency Repeat
  • 978570 2023-003
    Significant Deficiency
  • 978571 2023-001
    Significant Deficiency Repeat
  • 978572 2023-002
    Significant Deficiency Repeat
  • 978573 2023-003
    Significant Deficiency
  • 978574 2023-001
    Significant Deficiency Repeat
  • 978575 2023-002
    Significant Deficiency Repeat
  • 978576 2023-003
    Significant Deficiency
  • 978577 2023-001
    Significant Deficiency Repeat
  • 978578 2023-002
    Significant Deficiency Repeat
  • 978579 2023-003
    Significant Deficiency
  • 978580 2023-001
    Significant Deficiency Repeat
  • 978581 2023-002
    Significant Deficiency Repeat
  • 978582 2023-003
    Significant Deficiency
  • 978583 2023-001
    Significant Deficiency Repeat
  • 978584 2023-002
    Significant Deficiency Repeat
  • 978585 2023-003
    Significant Deficiency
  • 978586 2023-001
    Significant Deficiency Repeat
  • 978587 2023-002
    Significant Deficiency Repeat
  • 978588 2023-003
    Significant Deficiency
  • 978589 2023-001
    Significant Deficiency Repeat
  • 978590 2023-002
    Significant Deficiency Repeat
  • 978591 2023-003
    Significant Deficiency
  • 978592 2023-001
    Significant Deficiency Repeat
  • 978593 2023-002
    Significant Deficiency Repeat
  • 978594 2023-003
    Significant Deficiency
  • 978595 2023-001
    Significant Deficiency Repeat
  • 978596 2023-002
    Significant Deficiency Repeat
  • 978597 2023-003
    Significant Deficiency
  • 978598 2023-001
    Significant Deficiency Repeat
  • 978599 2023-002
    Significant Deficiency Repeat
  • 978600 2023-003
    Significant Deficiency
  • 978601 2023-001
    Significant Deficiency Repeat
  • 978602 2023-002
    Significant Deficiency Repeat
  • 978603 2023-003
    Significant Deficiency
  • 978604 2023-001
    Significant Deficiency Repeat
  • 978605 2023-002
    Significant Deficiency Repeat
  • 978606 2023-003
    Significant Deficiency
  • 978607 2023-001
    Significant Deficiency Repeat
  • 978608 2023-002
    Significant Deficiency Repeat
  • 978609 2023-003
    Significant Deficiency
  • 978610 2023-001
    Significant Deficiency Repeat
  • 978611 2023-002
    Significant Deficiency Repeat
  • 978612 2023-003
    Significant Deficiency
  • 978613 2023-001
    Significant Deficiency Repeat
  • 978614 2023-002
    Significant Deficiency Repeat
  • 978615 2023-003
    Significant Deficiency
  • 978616 2023-001
    Significant Deficiency Repeat
  • 978617 2023-002
    Significant Deficiency Repeat
  • 978618 2023-003
    Significant Deficiency
  • 978619 2023-001
    Significant Deficiency Repeat
  • 978620 2023-002
    Significant Deficiency Repeat
  • 978621 2023-003
    Significant Deficiency
  • 978622 2023-001
    Significant Deficiency Repeat
  • 978623 2023-002
    Significant Deficiency Repeat
  • 978624 2023-003
    Significant Deficiency
  • 978625 2023-001
    Significant Deficiency Repeat
  • 978626 2023-002
    Significant Deficiency Repeat
  • 978627 2023-003
    Significant Deficiency
  • 978628 2023-001
    Significant Deficiency Repeat
  • 978629 2023-002
    Significant Deficiency Repeat
  • 978630 2023-003
    Significant Deficiency
  • 978631 2023-001
    Significant Deficiency Repeat
  • 978632 2023-002
    Significant Deficiency Repeat
  • 978633 2023-003
    Significant Deficiency
  • 978634 2023-001
    Significant Deficiency Repeat
  • 978635 2023-002
    Significant Deficiency Repeat
  • 978636 2023-003
    Significant Deficiency
  • 978637 2023-001
    Significant Deficiency Repeat
  • 978638 2023-002
    Significant Deficiency Repeat
  • 978639 2023-003
    Significant Deficiency
  • 978640 2023-001
    Significant Deficiency Repeat
  • 978641 2023-002
    Significant Deficiency Repeat
  • 978642 2023-003
    Significant Deficiency
  • 978643 2023-001
    Significant Deficiency Repeat
  • 978644 2023-002
    Significant Deficiency Repeat
  • 978645 2023-003
    Significant Deficiency
  • 978646 2023-001
    Significant Deficiency Repeat
  • 978647 2023-002
    Significant Deficiency Repeat
  • 978648 2023-003
    Significant Deficiency
  • 978649 2023-001
    Significant Deficiency Repeat
  • 978650 2023-002
    Significant Deficiency Repeat
  • 978651 2023-003
    Significant Deficiency
  • 978652 2023-001
    Significant Deficiency Repeat
  • 978653 2023-002
    Significant Deficiency Repeat
  • 978654 2023-003
    Significant Deficiency
  • 978655 2023-001
    Significant Deficiency Repeat
  • 978656 2023-002
    Significant Deficiency Repeat
  • 978657 2023-003
    Significant Deficiency
  • 978658 2023-001
    Significant Deficiency Repeat
  • 978659 2023-002
    Significant Deficiency Repeat
  • 978660 2023-003
    Significant Deficiency
  • 978661 2023-001
    Significant Deficiency Repeat
  • 978662 2023-002
    Significant Deficiency Repeat
  • 978663 2023-003
    Significant Deficiency
  • 978664 2023-001
    Significant Deficiency Repeat
  • 978665 2023-002
    Significant Deficiency Repeat
  • 978666 2023-003
    Significant Deficiency
  • 978667 2023-001
    Significant Deficiency Repeat
  • 978668 2023-002
    Significant Deficiency Repeat
  • 978669 2023-003
    Significant Deficiency
  • 978670 2023-001
    Significant Deficiency Repeat
  • 978671 2023-002
    Significant Deficiency Repeat
  • 978672 2023-003
    Significant Deficiency
  • 978673 2023-001
    Significant Deficiency Repeat
  • 978674 2023-002
    Significant Deficiency Repeat
  • 978675 2023-003
    Significant Deficiency
  • 978676 2023-001
    Significant Deficiency Repeat
  • 978677 2023-002
    Significant Deficiency Repeat
  • 978678 2023-003
    Significant Deficiency
  • 978679 2023-001
    Significant Deficiency Repeat
  • 978680 2023-002
    Significant Deficiency Repeat
  • 978681 2023-003
    Significant Deficiency
  • 978682 2023-001
    Significant Deficiency Repeat
  • 978683 2023-002
    Significant Deficiency Repeat
  • 978684 2023-003
    Significant Deficiency
  • 978685 2023-001
    Significant Deficiency Repeat
  • 978686 2023-002
    Significant Deficiency Repeat
  • 978687 2023-003
    Significant Deficiency
  • 978688 2023-001
    Significant Deficiency Repeat
  • 978689 2023-002
    Significant Deficiency Repeat
  • 978690 2023-003
    Significant Deficiency
  • 978691 2023-001
    Significant Deficiency Repeat
  • 978692 2023-002
    Significant Deficiency Repeat
  • 978693 2023-003
    Significant Deficiency
  • 978694 2023-001
    Significant Deficiency Repeat
  • 978695 2023-002
    Significant Deficiency Repeat
  • 978696 2023-003
    Significant Deficiency
  • 978697 2023-001
    Significant Deficiency Repeat
  • 978698 2023-002
    Significant Deficiency Repeat
  • 978699 2023-003
    Significant Deficiency
  • 978700 2023-001
    Significant Deficiency Repeat
  • 978701 2023-002
    Significant Deficiency Repeat
  • 978702 2023-003
    Significant Deficiency
  • 978703 2023-001
    Significant Deficiency Repeat
  • 978704 2023-002
    Significant Deficiency Repeat
  • 978705 2023-003
    Significant Deficiency
  • 978706 2023-001
    Significant Deficiency Repeat
  • 978707 2023-002
    Significant Deficiency Repeat
  • 978708 2023-003
    Significant Deficiency
  • 978709 2023-001
    Significant Deficiency Repeat
  • 978710 2023-002
    Significant Deficiency Repeat
  • 978711 2023-003
    Significant Deficiency
  • 978712 2023-001
    Significant Deficiency Repeat
  • 978713 2023-002
    Significant Deficiency Repeat
  • 978714 2023-003
    Significant Deficiency
  • 978715 2023-001
    Significant Deficiency Repeat
  • 978716 2023-002
    Significant Deficiency Repeat
  • 978717 2023-003
    Significant Deficiency
  • 978718 2023-001
    Significant Deficiency Repeat
  • 978719 2023-002
    Significant Deficiency Repeat
  • 978720 2023-003
    Significant Deficiency
  • 978721 2023-001
    Significant Deficiency Repeat
  • 978722 2023-002
    Significant Deficiency Repeat
  • 978723 2023-003
    Significant Deficiency
  • 978724 2023-001
    Significant Deficiency Repeat
  • 978725 2023-002
    Significant Deficiency Repeat
  • 978726 2023-003
    Significant Deficiency
  • 978727 2023-001
    Significant Deficiency Repeat
  • 978728 2023-002
    Significant Deficiency Repeat
  • 978729 2023-003
    Significant Deficiency
  • 978730 2023-001
    Significant Deficiency Repeat
  • 978731 2023-002
    Significant Deficiency Repeat
  • 978732 2023-003
    Significant Deficiency
  • 978733 2023-001
    Significant Deficiency Repeat
  • 978734 2023-002
    Significant Deficiency Repeat
  • 978735 2023-003
    Significant Deficiency
  • 978736 2023-001
    Significant Deficiency Repeat
  • 978737 2023-002
    Significant Deficiency Repeat
  • 978738 2023-003
    Significant Deficiency
  • 978739 2023-001
    Significant Deficiency Repeat
  • 978740 2023-002
    Significant Deficiency Repeat
  • 978741 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.RD Department of Health and Human Services - Center for Disease Control $1.86M
12.RD Department of Defense - Defense Technical Information Center $732,048
12.RD Department of Defense - Washington Headquarters Services $565,376
81.RD Department of Energy $464,967
12.RD Department of Defense - National Reconnaissance Organization $449,859
12.RD Department of Defense - Other Contracts $416,836
12.RD Department of Defense - Office of the Secretary of Defense $407,256
12.RD Department of Defense - Defense Intelligence Agency $398,308
12.RD Department of Defense - Defense Advanced Research Projects Agency $280,448
66.RD Environmental Protection Agency $46,319
12.RD Department of Defense - Marines $40,485
12.RD Department of Defense - Defense Threat Reduction Agency $37,071
97.RD Department of Homeland Security $34,745
20.RD Department of Transportation $27,214
12.RD Department of Defense - United States Special Operations Command $24,569
19.RD Department of State $17,240
43.RD National Aeronautics and Space Administration $12,333
12.RD Department of Defense - Defense Logistics Agency $4,854
12.RD Department of Defense - Navy $1,697
12.RD Department of Defense - Army $528
12.RD Department of Defense - Air Force $307