Report Materials
EXECUTIVE SUMMARY:
This final report summarizes 50 contract pre-award audit reports issued by the Office of Audit Services in Fiscal Year (FY) 1991. A majority of the proposals we reviewed contained overstated and unsupported projected costs of approximately $85 million. The Public Health Service (PHS) contains to sustain a significant amount of the findings of overstated or otherwise unreasonable costs. Where proposals were eventually awarded, the PHS concurred in about $4.8 million of recommended audit adjustments and reduced funding $4.8 million of recommended audit adjustments and reduced funding by about $12.6 million because of costs set aside (costs which were undocumented) by our audits. Further, regarding proposals in our review which were not funded by PHS, there were $8 million in audit adjustments and about questionable proposed charges were justified by additional documentation or other evidence or allowability or reasonableness.
Notice
This report may be subject to section 5274 of the National Defense Authorization Act Fiscal Year 2023, 117 Pub. L. 263.