Audit Report: IG-0676

Department of Energy Contractor Home Office Expenses

Office of Inspector General

February 14, 2005

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.

  • Audit Report: IG-0676 (792.55 KB)
    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.