Audit Report: Contracting through Interagency Agreements with the Library ofCongress

摘要

This is our final report on the Audit of Contracting Through InteragencyAgreements With the Library of Congress. We made the audit from February through May 1989. The audit was made in response to information provided to us by the General Counsel and the Inspector General of the Library of Congress. The information concerned possible improprieties relating to the practice by several DoD activities of providing funding to the Library of Congress for the purpose of contracting for services and supplies through the Library's Federal Library and Information Network (FEDLINK) procurement program. This included the contracting for non-library related services and supplies that were outside of the intended scope of the FEDLINK procurement program. The number of DoD activities participating in the FEDLINK procurement program increased from 551 in FY 1987 to 735 in FY 1988. The value of the interagency agreements entered into increased from $35.6 million in FY 1987 to $83.4 million in FY 1988. The audit objectives were to evaluate the practice by DOD activities of providing funding to the Library of Congress for the purpose of contracting for services and supplies and to evaluate the adequacy of DoD internal control procedures for monitoring these contracting activities. The audit showed that DoD activities did not comply with Defense and Federal Acquisition Regulations' requirements regarding monitoring and controlling interagency acquisitions. We assessed internal controls that addressed the authority to approve interagency acquisitions, the appropriateness of the services and supplies being obtained, and the procedures for ensuring that contracts awarded under interagency acquisitions were effectively administered.