Assessment Report: DOE-OIG-20-14

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November 26, 2019

Assessment Report on “Audit Coverage of Cost Allowability for Jefferson Science Associates LLC from October 1, 2014, Through September 30, 2018, Under Department of Energy Contract No. DE-AC05-06OR23177”

Jefferson Science Associates LLC (JSA) has managed and operated the Thomas Jefferson National Accelerator Facility since April 2006.  JSA is a partnership between Southeastern Universities Research Association and PAE Applied Technologies that contracts with the Department of Energy.  The Thomas Jefferson National Accelerator Facility, as part of the Department of Energy’s Office of Science, provides a nuclear physics user facility to enable the international user community to conduct scientific research.

We initiated this assessment to determine whether Jefferson Science Associates LLC’s Internal Audit conducted cost allowability audits that complied with professional standards and could be relied upon; Jefferson Science Associates LLC conducted or arranged for audits of its subcontractors when costs incurred were a factor in determining the amount payable to a subcontractor; and Jefferson Science Associates LLC adequately resolved questioned costs and internal control weaknesses affecting allowable costs that were identified in prior audits and reviews.

During our assessment, nothing came to our attention to indicate that the allowable cost-related audit work performed by Jefferson Science Associates LLC’s Internal Audit could not be relied upon.  Based on our limited judgment sampling, we did not identify any material internal control weaknesses with the allowable cost reviews Jefferson Science Associates LLC’s Internal Audit conducted, which generally met the Institute of Internal Auditors International Standards for the Professional Practice of Internal Auditing.

Topic: Management & Administration