Audit of Task Agreements Between the National Park Service and University of Rhode Island

We audited incurred costs claimed by the University of Rhode Island under two National Park Service (NPS) task agreements (Task Agreement Nos. P13AC00875 and P13AC00891). As of July 31, 2015, the original agreements had each been modified, with obligated funds amounting to $1,341,222 for Task Agreement No. P13AC00875 and $1,588,864 for Task Agreement No. P13AC00891, for a total of $2,930,086. As of July 31, 2015, the costs claimed by the University for both task agreements were $1,284,598. Of this amount, we questioned $150,452 in costs. 

 

Task Agreements Nos. P13AC00875 and P13AC00891 were awarded under Cooperative Agreement No. P09AC00212 (formerly H4503090700) dated June 19, 2009, and were between NPS and the University of Rhode Island, along with Federal agencies, universities, and colleges. The task agreements were created to support coastal national parks in NPS’ Northeast Region by providing research, technical assistance, and education through the cooperative relationship with partners of the North Atlantic Coast Cooperative Ecosystem Studies Unit, including the University of Rhode Island. The period of performance for these agreements was from July 30, 2013, through December 30, 2016.

 

We audited the agreements for the period of July 30, 2013, through July 31, 2015, to determine whether the costs claimed under the task agreements were allowable under applicable Federal laws and regulations, allocable to the agreements, incurred in accordance with their terms and conditions, and reasonable and supported. We identified $60,132 in unsupported costs for P13AC00875 and identified $50 in unallowable costs and $90,270 in unsupported costs for P13AC00891, for a total of $150,452 in total questioned costs. 

 

We issued two recommendations for NPS to resolve questioned costs for P13AC00875. Based on NPS’ response on July 21, 2016, we consider recommendation 1 resolved and implemented and recommendation 2 resolved and unimplemented. We issued four recommendations for NPS to resolve questioned costs for P13AC00891. Based on NPS’ response on July 21, 2016, we consider recommendations 1 – 3 resolved and implemented and recommendation 4 resolved and unimplemented. We will refer recommendation 2 for Task Agreement No. P13AC00875 and recommendation 4 for Task Agreement No. P13AC00891 to the Assistant Secretary for Policy, Management and Budget for implementation tracking.