Report No. 02-33
August 2002
Office of the Inspector General
TABLE OF CONTENTS
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EXECUTIVE SUMMARY
INTRODUCTION
Background
FINDINGS AND RECOMMENDATIONS
- COMPLIANCE WITH ESSENTIAL CONTRACT REQUIREMENTS
Recipients Were Generally Satisfied With the Quality of Contract Services
Contractors Submitted Invoices for Services Not Authorized by Delivery Orders
Contractors Submitted Invoices for Services Performed Outside the Performance Period Authorized by the Delivery Orders
Contractors Submitted Invoices for Services Begun Before the Delivery Orders Were Issued by the Contracting Officer
Contractors' Invoices Not Supported by Timesheets
Contractors Changed Key Personnel Without Written Approval from the DEA
Invoices Questionable Due to Sign-in/Sign-out Log Discrepancies
Contractors Billed for Excessive Team Leader Personnel
Contractors Billed Overtime That Was Either Not Approved, Approved After the Overtime Was Worked, or at Rates Higher Than Approved
Contractors Billed for Excess Travel Expenditures
Contractors Submitted Invoices More Frequently Than Allowed by the Contracts
DEA's Use of Blanket Purchase Agreements Instead of the Linguistic Contracts Resulting in Higher Costs for Linguistic Services
The Contracting Officer's Technical Representatives Did Not Adequately Oversee the Contracts
Recommendations
- COMPLIANCE WITH INTERAGENCY REIMBURSABLE AGREEMENT REQUIREMENTS
Most Recipients Were Generally Satisfied With the Quality of Services Provided by the [DELETED]
The DEA Eliminated the Hourly Cost Control from the FY 2000 and FY 2001 Reimbursable Agreements
The [DELETED] Billed for Costs in Excess of the FY 2000 Agreement Limit
The [DELETED] Billed for Personnel Not Allowed
The [DELETED] Billed for More Hours than Allowed for Part-time Linguists
The [DELETED] Billed for Excess Travel Expenditures
The [DELETED] Billed for Personnel Costs Not Supported by Payroll Records
The [DELETED] Billed Higher Hourly Rates Than Allowed
The [DELETED] Billed for Awards Not Allowed
The [DELETED] Billed for Unallowable Administrative Costs
The [DELETED] Billed for Overtime Not Allowed
The DEA Did Not Effectively Monitor the Costs Billed by the [DELETED]
Recommendations
OTHER MATTERS
STATEMENT ON COMPLIANCE WITH LAWS AND REGULATIONS
APPENDIX I - OBJECTIVES, SCOPE AND METHODOLOGY
APPENDIX II - SCHEDULE OF DOLLAR-RELATED FINDINGS
APPENDIX III - THE DRUG ENFORCEMENT ADMINISTRATION'S RESPONSE TO THE DRAFT AUDIT REPORT
APPENDIX IV - OFFICE OF THE INSPECTOR GENERAL, AUDIT DIVISION, ANALYSIS AND SUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT
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