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Audit Report: IG-0676

February 14, 2005

Department of Energy Contractor Home Office Expenses

Our review of five contracts for national laboratories and disclosed that the Department of Energy (Department) agreed to provide fees, fixed payments, and/or reimbursements for actual home office expenses that were (1) potentially duplicative; (2) not adequately documented; (3) improperly calculated; and/or (4) for specifically unallowable items. For a home office expense to be allowable it must be reasonable, allocable, conform to limitations and exclusions set forth in the cost principles and in the contract, and be adequately documented.