Audit of Atlas Service Corps, Inc., Grant Expenditures and Program Income

OIG recommends that the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, (a) determine whether the $40,452 in questioned costs identified related to unapproved changes in the scope of the grant agreement are allowable or supported and (b) recover any costs determined to be unallowable or unsupported.

OIG recommends that the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, (a) determine whether the $35,608 in questioned costs identified related to compensation and other miscellaneous expenses are allowable or supported and (b) recover any costs determined to be unallowable or unsupported.

OIG recommends that the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, (a) determine whether the costs associated with the $29,595 in unfulfilled cost sharing are allowable or supported and (b) recover funds for the portion of the cost sharing that is determined to be required to be paid.

OIG recommends that the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, (a) determine whether the $10,976 in questioned costs identified related to indirect costs are allowable or supported and (b) recover any costs determined to be unallowable or unsupported.

OIG recommends that the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, make a determination of the appropriate method to handle the $54,687 of income that was not generated by grant-related activities but that was used to fulfill a portion of the grantee’s cost-sharing requirements. If the grantee cannot use those funds to fulfill its cost-sharing arrangement, the Bureau of Administration, Office of Logistics Management, Office of Acquisitions Management, will need to recover funds from the grantee to cover the required cost-share amounts.