We focused our audit on the drawdowns made by the National Academy of Sciences (NAS) on Cooperative Agreement No. S16AC20034 with the Office of Surface Mining Reclamation and Enforcement (OSMRE) between September 26, 2016, and December 6, 2017.
Our audit focused on whether the costs claimed by the National Academy of Sciences were allowable, allocable, and reasonable according to applicable Federal laws and regulations and OSMRE guidelines. We did not identify any issues with the costs claimed.