Social Security Administration
Office of the Inspector General
Costs Claimed by the Association of University Centers on Disabilities’ Termination and Final Closeout of Contract Number SS00-06-60074 (Limited Distribution) (A-15-09-29121)
Our objective was to determine whether the costs claimed by the Association of University Centers on Disabilities’ (AUCD) termination and final closeout of Contract Number SS00-06-60074 were allowable, allocable, and reasonable according to Federal regulations and the terms of the contract.
We audited AUCD’s direct and indirect costs claimed on the final voucher. Further, we reviewed AUCD’s independent auditing firm Certified Public Accountants’ audit work papers and qualifications. As a result of our audit and reliance on the work performed by the auditing firms, we questioned costs. However, the dollar amount of the questioned costs was not material when compared to the overall cost of the contract.
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