accounting systems and voucher reviews for cost
TRANSCRIPT
U.S.
DEP
ART
MEN
T O
F TR
AN
SPO
RTAT
ION
Off
ice
of In
spec
tor
Gen
eral
Acc
ount
ing
Syst
ems
and
Vouc
her
Revi
ews
for
Cos
t Rei
mbu
rsem
ent
Con
tract
s
Terr
y Le
tko
-A
udito
r an
d Se
nior
Acq
uisit
ion
Adv
isor
Kath
ryn
Nov
icky
-Pr
ojec
t Man
ager
Fede
ral A
udit
Exec
utiv
e C
ounc
il M
eetin
g -
Apr
il 15
, 201
9
Agen
da
•O
bjec
tives
•A
ccou
ntin
g Sy
stem
s
•In
voic
e Re
view
s
•W
hat F
eder
al A
genc
ies
Can
Do
•W
hat Y
ou C
an D
o
2
Obje
ctiv
es
To p
rovi
de a
n un
ders
tand
ing
of
•th
e Fe
dera
l acq
uisit
ion
requ
irem
ents
for
revi
ewin
g ac
coun
ting
syst
ems
and
paym
ents
for
cost
re
imbu
rsem
ent c
ontra
cts,
and
•pr
oced
ures
that
can
be
usef
ul w
hen
test
ing
agen
cies
’ co
mpl
ianc
e w
ith th
ese
requ
irem
ents.
4
Ade
quac
y of
Acc
ount
ing
Syst
ems
Con
trac
tor’s
acc
ount
ing
syst
em:
A
sys
tem
of
acco
untin
g m
etho
ds, p
roce
dure
s, an
d co
ntro
ls es
tabl
ished
to g
athe
r, re
cord
, cla
ssify
, an
alyz
e, s
umm
ariz
e, in
terp
ret,
and
pres
ent a
ccur
ate
and
timel
y fin
anci
al d
ata
for
repo
rtin
g in
com
plia
nce
with
app
licab
le la
ws,
regu
latio
ns, a
nd m
anag
emen
t de
cisio
ns.
6
Ade
quac
y of
Acc
ount
ing
Syst
ems
Acc
ordi
ng to
a r
ecen
t Gov
ernm
ent A
ccou
ntab
ility
Off
ice
repo
rt
(Con
trac
tor
Busin
ess
Syst
ems:
DO
D N
eeds
Bet
ter
Info
rmat
ion
to
Mon
itor
and
Ass
ess
Revi
ew P
roce
ss,(
GAO
-19-
212)
):
C
ontr
acto
rs’ a
ccou
ntin
g sy
stem
s pr
oduc
e cr
itica
l dat
a th
at
Gov
ernm
ent a
genc
ies
can
use
to n
egot
iate
and
man
age
cont
ract
s.
Th
ese
syst
ems
also
hel
p ag
enci
es p
rote
ct F
eder
al f
unds
fro
m
was
te, f
raud
, and
abu
se.
7
Ade
quac
y of
Acc
ount
ing
Syst
ems
The
Fede
ral A
cqui
sitio
n Re
gula
tion
(FA
R) re
quire
s ag
enci
es to
as
sess
con
trac
tors
’ acc
ount
ing
syst
ems
befo
re a
war
ding
hi
gh-r
isk c
ost-
reim
burs
emen
t con
tract
s or
task
ord
ers
(FA
R 16
.301
-3(a
)(3)).
Th
is re
quire
men
t is
inte
nded
to m
itiga
te r
isk a
nd
redu
ce th
e G
over
nmen
t’s s
usce
ptib
ility
to im
prop
er
paym
ents
or
othe
r bi
lling
err
ors.
8
Ade
quac
y of
Acc
ount
ing
Syst
ems
To v
alid
ate
the
adeq
uacy
of
a co
ntra
ctor
’s a
ccou
ntin
g sy
stem
, man
y Fe
dera
l age
ncie
s re
ques
t opi
nion
s fr
om th
e D
efen
se C
ontra
ct A
udit
Age
ncy
(DC
AA
).
To
det
erm
ine
whe
ther
a c
ontr
acto
r’s a
ccou
ntin
g sy
stem
is
adeq
uate
for
Fede
ral a
war
ds, D
CA
A r
elie
s on
aud
its
perf
orm
ed n
o m
ore
than
3 y
ears
prio
r to
a c
ontra
ct a
war
d.
Th
is 3-
year
tim
efra
me
sugg
ests
that
it is
a b
est p
ract
ice
for
agen
cies
to r
evie
w c
ontr
acto
rs’ a
ccou
ntin
g sy
stem
son
a
regu
lar
basis
.
9
Ade
quac
y of
Acc
ount
ing
Syst
ems
Dur
ing
an o
n-go
ing
OIG
aud
it, w
e fo
und
that
an
agen
cy a
war
ded
a m
aste
r co
ntra
ct b
ased
on
a co
st a
ccou
ntin
g ad
equa
cy d
eter
min
atio
n th
at w
as o
ver
3 ye
ars
old.
Alth
ough
this
is al
low
ed, i
t is
not a
bes
t pr
actic
e.
Th
e co
ntra
ct f
ile c
onta
ined
a le
tter
from
DC
AA
sta
ting
that
be
caus
e of
the
lack
of
a cu
rren
t aud
it, D
CA
A c
ould
not
pro
vide
an
opi
nion
on
the
adeq
uacy
of
the
cont
ract
or’s
cost
acc
ount
ing
syst
em.
Th
e ag
ency
aw
arde
d th
e co
ntra
ctor
thre
e ta
sk o
rder
s to
talin
g $7
.6 m
illio
n—5
year
s af
ter
DC
AA
issu
ed it
s op
inio
n on
the
acco
untin
g sy
stem
.
10
Ade
quac
y of
Acc
ount
ing
Syst
ems
The
agen
cy p
ut it
self
at r
isk f
or p
ayin
g un
allo
wab
le, u
nallo
cabl
e,
and
unre
ason
able
cos
ts. F
or e
xam
ple,
In
Mar
ch 2
013
and
Febr
uary
201
7, th
e co
ntra
ctor
rea
ched
two
settl
emen
ts w
ith th
e D
epar
tmen
t of
Just
ice
on th
e be
half
of o
ther
Fe
dera
l age
ncie
s du
e to
tim
ecar
d fr
aud
and
impr
oper
ly b
illed
ov
erhe
ad ra
tes.
Th
e M
arch
201
3 se
ttlem
ent r
equi
red
the
cont
ract
or to
im
prov
e its
acc
ount
ing
syst
em to
det
ect a
nd d
eter
tim
ecar
d fr
aud.
11
Ade
quac
y of
Acc
ount
ing
Syst
ems
If a
cont
ract
or h
as n
o cu
rren
t aud
it av
aila
ble,
CO
s m
ay tu
rn to
oth
er
optio
ns to
ens
ure
that
they
aw
ard
cont
ract
ors
with
ade
quat
e ac
coun
ting
syst
ems
and
redu
ce th
e ris
k of
impr
oper
pay
men
ts.
FA
R 15
.404
-1 r
efer
ence
s se
vera
l risk
miti
gatio
n te
chni
ques
, in
clud
ing
Re
ques
ting
field
pric
ing
assis
tanc
e,
Re
ques
ting
surv
ey o
r ac
coun
ting
syst
em r
evie
ws,
and
St
reng
then
ing
invo
ice
revi
ew p
roce
dure
s an
d ov
ersig
ht.
12
Invo
ice
Revi
ews
Th
e G
over
nmen
t mak
es p
aym
ents
to a
con
tract
or a
s w
ork
prog
ress
es in
am
ount
s de
term
ined
to b
e al
low
able
by
the
cont
ract
ing
offic
er (F
AR
31.2
16-7
, Pay
men
t Cla
use)
.
Th
e FA
R’s
Paym
ent C
laus
e al
so s
tate
s th
at th
e co
ntra
ctor
m
ay s
ubm
it to
an
auth
oriz
ed r
epre
sent
ativ
e of
the
cont
ract
ing
offic
er, i
n fo
rm a
nd r
easo
nabl
e de
tail
as th
e re
pres
enta
tive
requ
ires,
an in
voic
e or
vou
cher
sup
port
ed
by a
sta
tem
ent o
f th
e cl
aim
ed a
llow
able
cos
ts (F
AR
31.2
16-7
).
14
Invo
ice R
evie
ws
In o
rder
to d
eter
min
e th
e al
low
abili
tyof
cos
ts, th
e C
O
or th
e C
O’s
repr
esen
tativ
e m
ust
ev
alua
te s
uppo
rtin
g in
form
atio
n fo
r bo
th
di
rect
cos
tssu
ch a
s di
rect
labo
r an
d m
ater
ials,
an
d
al
loca
ted
indi
rect
cos
tssu
ch a
s ov
erhe
ad a
nd
gene
ral a
nd a
dmin
istra
tive
cost
s.
15
Invo
ice R
evie
ws
Dir
ect C
osts
Supp
ort f
or d
irect
labo
r ca
n in
clud
e tim
eshe
ets
and
payr
oll
reco
rds.
Su
pplie
r in
voic
es c
an s
uppo
rt m
ater
ials
char
ges.
Ve
rific
atio
ns c
an o
ccur
thro
ugh:
D
CA
A a
udits
,
ot
her
audi
ts, o
r
pe
riodi
c su
ppor
t atta
ched
to c
ontra
ctor
s’ in
voic
es.
16
Invo
ice R
evie
ws
Indi
rect
Cos
ts
FAR
31.2
16-7
and
FA
R 42
.7 c
onta
in s
peci
fic
inst
ruct
ions
for
re
view
ing
indi
rect
cos
ts o
n in
terim
vou
cher
s, an
d
es
tabl
ishin
g fin
al in
dire
ct r
ates
.
17
Invo
ice R
evie
ws
A
llow
able
indi
rect
cos
ts sh
all b
e ob
tain
ed b
y ap
plyi
ng
indi
rect
cos
t rat
es e
stab
lishe
d in
acc
orda
nce
with
FA
R 31
.216
-7 (d
).
A
sin
gle
agen
cy s
hall
be r
espo
nsib
le fo
r es
tabl
ishin
g fin
al
indi
rect
cos
t rat
esfo
r ea
ch b
usin
ess
unit.
The
se ra
tes
shal
l be
bin
ding
on
all a
genc
ies
(FA
R 42
.7).
Bi
lling
rat
es a
nd f
inal
indi
rect
cos
t rat
es s
hall
be u
sed
to
reim
burs
e in
dire
ct c
osts
und
er c
ost r
eim
burs
emen
t co
ntra
cts.
18
Invo
ice R
evie
ws:
Billi
ng R
ates
on
Inte
rim
Invo
ices
The
cont
ract
ing
offic
er, C
ontra
ctin
g A
dmin
istra
tive
Off
icia
l (C
AO)
or a
udito
r re
spon
sible
for
esta
blish
ing
the
final
indi
rect
cos
t rat
es
shal
l also
be
resp
onsib
le fo
r de
term
inin
g th
e bi
lling
rate
.
Th
e C
O, C
AO, o
r au
dito
r sh
all
es
tabl
ish b
illin
g ra
tes
on th
e ba
sis o
f a
rece
nt r
evie
w, p
revi
ous
rate
aud
its, o
r ex
perie
nce,
and
ensu
re th
at th
e bi
lling
rat
es a
re a
s cl
ose
as p
ossib
le to
the
final
in
dire
ct r
ates
ant
icip
ated
for
the
fisca
l per
iod
as a
djus
ted
for
any
unal
low
able
cos
ts (i
nclu
des
use
of d
ecre
men
t fac
tors
).
19
Invo
ice R
evie
ws:
Cost
s
Usu
ally
, DC
AA
is th
e re
spon
sible
Gov
ernm
ent a
udit
agen
cy.
H
owev
er, D
CA
A m
ay d
eclin
e re
ques
ts fo
r se
rvic
es
on a
cas
e-by
-cas
e ba
sis (
FAR
42.1
01).
C
ontra
ctin
g of
ficer
s m
ay r
eque
st a
udit
serv
ices
di
rect
ly f
rom
a r
espo
nsib
le a
udit
agen
cy li
sted
in
the
Dire
ctor
y of
Fed
eral
Con
tract
Aud
it O
ffic
es.
20
Invo
ice R
evie
ws:
Cost
s
The
FAR’
s Pa
ymen
t Cla
use
addr
esse
s tw
o ar
eas:
in
terim
rei
mbu
rsem
ent o
f co
sts
(vou
cher
s), a
nd
de
term
inat
ion
of f
inal
indi
rect
rat
es.
Inte
rim a
nd f
inal
cos
ts m
ust b
e al
low
able
. The
CO
is r
espo
nsib
le f
or
deci
ding
how
to e
nsur
e co
sts
are
allo
wab
le a
nd w
heth
er f
ield
(a
udit/
CAO
) ass
istan
ce is
nee
ded.
For
verif
icat
ion
of in
terim
vou
cher
s, C
Os
may
re
ques
t aud
it se
rvic
es f
rom
DC
AA
or
the
CAO
,
re
ques
t an
audi
t fro
m a
CPA
firm
, or
es
tabl
ish in
tern
al p
roce
dure
s to
mak
e a
dete
rmin
atio
n.21
Invo
ice R
evie
ws:
Com
plia
nce
and
Veri
ficat
ion
of In
teri
m V
ouch
ers
CO
s’ m
etho
ds a
nd e
xten
t of
com
plia
nce
verif
icat
ion
for
appr
ovin
g pa
ymen
ts d
iffer
s sig
nific
antly
with
in a
nd a
mon
g ag
enci
es.
M
any
agen
cies
issu
e po
licie
s an
d ha
ve d
etai
led
proc
edur
es
on th
e st
eps
to ta
ke to
ver
ify o
r de
term
ine
whe
ther
cos
ts a
re
allo
wab
le a
nd r
eim
burs
able
.
O
ther
age
ncie
s re
ly o
n a
cont
ract
ing
offic
er’s
repr
esen
tativ
e (C
OR)
, who
wor
ks o
n or
with
the
prog
ram
. Fre
quen
tly, t
he
CO
R de
cide
s on
spe
cific
ste
ps to
per
form
.
22
Invo
ice R
evie
ws:
Co
mpl
ianc
e an
d Ve
rific
atio
n of
Inte
rim
Vou
cher
s
For
DO
D, D
CA
A u
sual
ly r
evie
ws
vouc
hers
. DC
AA
use
s sa
mpl
ing,
th
ough
its
sam
plin
g m
etho
d ha
s va
ried
and
chan
ged
in r
ecen
t ye
ars.
D
OT
does
not
use
DC
AA
for
inte
rim v
ouch
er r
evie
ws.
O
ther
age
ncie
s al
so m
ay n
ot u
se D
CA
A.
W
e ha
ve fo
und
that
the
use
of s
uppo
rtin
g re
cord
s va
ries.
D
ocum
ente
d re
view
s of
invo
ices
fre
quen
tly a
re n
ot in
clud
ed
in th
e ei
ther
con
tract
or
paym
ent f
iles.
23
Invo
ice R
evie
ws:
Inte
rnal
Con
trol
Wea
knes
ses
in In
teri
m V
ouch
er
Revi
ews
Dur
ing
rece
nt a
udits
, we
have
iden
tifie
d w
eakn
esse
s in
inte
rim
vouc
her
revi
ews.
A
s pr
evio
usly
des
crib
ed, a
con
tract
or w
as a
war
ded
mul
tiple
cos
t re
imbu
rsem
ent t
ask
orde
rs o
ver
5 ye
ars.
How
ever
, the
CO
s di
d no
t req
uest
aud
its o
f vo
uche
rs o
r in
curr
ed c
osts
(fin
al r
ates
), or
de
term
ine
whe
ther
the
acco
untin
g an
d bi
lling
sys
tem
s w
ere
adeq
uate
.
Th
e st
atus
of
the
acco
untin
g sy
stem
was
not
det
erm
ined
prio
r to
co
ntra
ct a
war
d an
d pu
nitiv
e ac
tions
wer
e ta
ken
by D
OJ
agai
nst t
he
cont
ract
or d
ue to
bill
ing
irreg
ular
ities
and
fra
udul
ent p
ract
ices
.
oTh
e co
ntra
ctor
bill
ed h
ighe
r ov
erhe
ad ra
tes
inst
ead
of lo
wer
on-
site
over
head
rate
s, an
d al
so b
illed
hou
rs in
exc
ess
of th
ose
docu
men
ted
in e
mpl
oyee
tim
eshe
ets.
24
Invo
ice R
evie
ws:
Inte
rnal
Con
trol
Wea
knes
ses
in In
teri
m V
ouch
er
Revi
ews
Th
e bu
ying
/con
tract
ing
offic
e di
d no
t det
erm
ine
wha
t in
dire
ct r
ates
wer
e be
ing
bille
d.
Th
is de
term
inat
ion
coul
d ha
ve b
een
easil
y do
ne s
ince
the
cont
ract
or a
nd th
e D
efen
se C
ontra
ct M
anag
emen
t Age
ncy
had
esta
blish
ed p
rovi
siona
l bill
ing
rate
s fo
r bi
lling
age
ncie
s.
Th
e C
O d
id r
equi
re ti
mes
heet
s to
sup
port
dire
ct la
bor
char
ges.
How
ever
, alth
ough
we
exam
ined
onl
y on
e in
voic
e,
we
foun
d th
at th
e ho
urs
bille
d on
that
invo
ice
exce
eded
th
e ho
urs
on th
e tim
eshe
ets.
D
OT
was
rei
mbu
rsed
for
the
over
bill
ing.
25
Invo
ice R
evie
ws:
Inte
rnal
Con
trol
Wea
knes
ses
in In
teri
m V
ouch
er
Revi
ews
O
ther
invo
ice
prob
lem
s th
at o
ccur
red:
Su
bcon
tract
or in
voic
es w
ere
not r
ecei
ved
or v
erifi
ed.
In
adeq
uate
rev
iew
s of
inte
rim in
voic
es w
ere
exac
erba
ted
in th
e ab
senc
e of
incu
rred
cos
t aud
its.
U
ncle
ar b
asis
for
the
CO
’s de
term
inat
ion
that
the
cost
s fo
r th
e ta
sk o
rder
s w
ere
allo
wab
le.
H
otlin
e co
mpl
aint
s ab
out b
illin
g pr
oble
ms.
26
Invo
ice R
evie
ws:
Audi
ts o
f Di
rect
Cos
ts a
nd F
inal
Indi
rect
Rat
es
Whe
n a
cont
ract
or h
as a
t lea
st o
ne D
OD
cos
t typ
e co
ntra
ct th
at
incu
rred
cos
ts d
urin
g a
fisca
l yea
r, D
CA
A w
ill v
erify
incu
rred
co
sts/
final
rat
es.
W
hen
a co
ntra
ctor
has
no
DO
D c
ontra
cts,
civi
lian
agen
cies
hav
e a
num
ber
of c
ompl
ianc
e op
tions
avai
labl
e. T
hey
may
as
k D
CA
A to
per
form
an
audi
t of
the
cont
ract
or,
do
thei
r ow
n re
view
of
the
cont
ract
or, o
r
co
ntra
ct w
ith C
PA f
irm to
con
duct
a r
evie
w.
27
Invo
ice R
evie
ws:
Audi
ts o
f Di
rect
Cos
ts a
nd F
inal
Indi
rect
Rat
es
DC
AA
has
cha
nged
its
appr
oach
to in
curr
ed c
ost a
udits
.
In
the
past
, DC
AA
per
form
ed r
evie
ws
of b
oth
larg
e an
d sm
all
cont
ract
ors.
It
gene
rally
per
form
ed a
ttest
atio
n au
dits
of
larg
e co
ntra
ctor
s, bu
t pe
rfor
med
mor
e lim
ited
revi
ews
of s
mal
l con
tract
ors.
H
owev
er, G
AO r
evie
wed
and
rep
orte
d th
at D
CA
A’s
limite
d re
view
s di
d no
t mee
t the
aud
iting
sta
ndar
ds a
nd th
at th
e w
ork
shou
ld n
ot b
e re
ferr
ed to
as
“aud
its”
in th
ese
inst
ance
s.
D
CA
A c
hang
ed it
s ap
proa
ch fo
r sm
all c
ontra
ctor
s to
sam
plin
g.
As
a re
sult,
man
y fir
ms
with
DO
D c
ontra
cts
have
thei
r ra
tes
acce
pted
, with
cur
sory
rev
iew
s in
som
e in
stan
ces.
28
Invo
ice R
evie
ws:
Audi
ts o
f Di
rect
Cos
ts a
nd In
dire
ct R
ates
-Ke
y Po
ints
In
mos
t ins
tanc
es, D
OT
Ope
ratin
g A
dmin
istra
tions
do
not o
btai
n in
curr
ed c
ost a
udits
, so
it is
impo
rtan
t for
th
em to
con
duct
det
aile
d in
terim
invo
ice
revi
ews.
D
CA
A d
oes
not c
ondu
ct in
curr
ed c
ost a
udits
for
civi
lian
agen
cies
with
out s
peci
fic r
eque
sts.
In
mul
tiple
rev
iew
s, w
e fo
und
that
age
ncie
s fr
eque
ntly
do
not c
ompl
ying
with
Tra
nspo
rtat
ion
Acq
uisit
ion
Man
agem
ent (
TAM
) gui
danc
e.
29
Invo
ice R
evie
ws:
Audi
ts o
f In
teri
m V
ouch
ers
DO
T’s
TAM
cal
ls fo
r ag
enci
es to
per
form
in-d
epth
rev
iew
s of
all
invo
ices
and
vou
cher
s su
bmitt
ed b
y co
ntra
ctor
s (T
AM
123
2.7)
.
Th
e ex
tent
of
the
revi
ew d
epen
ds o
n th
e te
rms
and
cond
ition
s of
the
cont
ract
. Tas
ks m
ay in
clud
e:
de
term
inin
g w
heth
er b
illed
cos
ts a
re a
llow
able
and
al
loca
ble
per
FAR
31.2
, and
ob
tain
ing
the
reco
mm
enda
tion
of a
Gov
ernm
ent
tech
nica
l rep
rese
ntat
ive,
suc
h as
an
insp
ecto
r or
au
dito
r, re
gard
ing
the
paym
ent o
f a
cont
ract
or’s
vouc
her.
30
Invo
ice R
evie
ws:
Audi
ts o
f In
curr
ed C
osts
and
Fin
al In
dire
ct R
ates
D
OT
reco
gniz
es th
at p
erio
dic
audi
ts o
f in
curr
ed c
osts
are
the
pref
erre
d w
ay to
ass
ist C
Os.
If
a C
O d
ecid
es n
ot to
obt
ain
an a
udit
or a
udit
serv
ices
are
no
t ava
ilabl
e fr
om th
e re
spon
sible
age
ncy,
the
CO
sha
ll do
cum
ent
w
hy a
n au
dit w
as n
ot o
btai
ned,
th
e ex
tent
of
the
anal
ysis—
such
as
desk
ana
lysis
, co
mpa
rison
s of
pro
pose
d to
act
ual r
ates
, exa
min
atio
n of
cl
aim
ed c
osts
—pe
rfor
med
in li
eu o
f an
aud
it, a
nd
ot
her
fact
ors
(TA
M 1
242.
7).
31
Cost
Rei
mbu
rsem
ent C
ontr
acts
:W
hat F
eder
al A
genc
ies
Can
Do
To
avo
id b
illin
g er
rors
and
ove
rpay
men
ts, c
ompl
y w
ith th
e FA
R be
fore
aw
ardi
ng a
cos
t rei
mbu
rsem
ent c
ontra
ct.
Be
caus
e D
CA
A is
con
duct
ing
few
er in
curr
ed c
ost a
udits
, use
ot
her
met
hods
to e
nsur
e th
at c
osts
are
allo
wab
le. F
or e
xam
ple,
co
ntra
ct w
ith a
CPA
firm
to c
ondu
ct in
curr
ed c
ost a
udits
;
w
hen
revi
ewin
g in
terim
con
tract
or v
ouch
ers,
also
rev
iew
invo
ices
an
d tim
eshe
ets
to v
erify
cos
t allo
wab
ility
and
prov
ision
al b
illin
g ra
tes;
and
C
Os
can
chec
k fo
r iss
ues
with
acc
ount
ing
syst
ems
and
billi
ng,
and
alle
ged
frau
d an
d po
tent
ial w
rong
doin
g.
33
Cost
Rei
mbu
rsem
ent C
ontr
acts
:W
hat Y
ou C
an D
o
You
can
inco
rpor
ate
revi
ews
of a
ccou
ntin
g sy
stem
ad
equa
cy a
nd in
terim
vou
cher
s in
to y
our
prog
ram
mat
ic c
ontra
ct a
nd g
rant
man
agem
ent
revi
ews.
Th
ese
proc
edur
es a
re a
lso a
pplic
able
to r
evie
ws
of c
ontra
ctin
g co
mm
ands
and
act
iviti
es a
nd
mul
tiple
aw
ard
prog
ram
s.
35