Contractor-Invoiced Costs Were Accurate, but DoD Did Not Adequately Track Funding.

摘要

We determined whether costs on contractor invoices for services performed for DoD were accurate, allowable, and allocable. In addition, we determined whether U.S. Army Medical Research Acquisition Activity (USAMRAA) officials and TRICARE Management Activity (TMA) officials adequately tracked funding on one task order. We reviewed 251 invoices, totaling $32.9 million, on 3 task orders, valued at $64 million. The contractor for the three task orders invoiced costs that were generally accurate, allowable, and allocable. Specifically, the contractor appropriately invoiced $9.4 million on 94 invoices reviewed; generally complied with its time and attendance policy for 1,156 time sheets; billed for labor categories and rates established in the task order or base contract for 111 labor invoices, totaling $19.5 million; and hired employees that met the requirements of their labor categories for 15 contractor employees of the 19 in our sample. The contractor's invoices included minor unallowable costs of $925, which have been credited to the Government. The contractor complied with Federal Acquisition Regulation Subpart 31.2, 'Contracts with Commercial Organizations,' which defines accurate, allowable, and allocable costs. As a result, the Defense Finance and Accounting Service and the TMA Payment Office paid the contractor for appropriate costs. In addition, Defense Finance and Accounting Service and the TMA Payment Office paid 244 invoices, totaling $32.6 million, in accordance with the Prompt Payment Act. USAMRAA and TMA officials did not adequately track and deobligate funding on one task order because they were unaware of whose responsibility it was to track funding. As a result, $521,889 in funds were unavailable for other purposes.