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| CMS Did Not Identify All Federal Marketplace Contract Costs and Did Not Properly Validate the Amount to Withhold for Defect Resolution on the Principal Federal Marketplace Contract (PDF) Office of Inspector General [OIG], U.S. Department of Health and Human Services [HHS]  Sept. 22, 2015 32 pages. "CMS did not accurately identify all obligations and expenditures related to the Federal marketplace. For 6 of the 62 contracts, CMS recorded $24,336,404 of obligations and $22,885,725 of expenditures in the Healthcare Integrated General Ledger Accounting System (HIGLAS) but did not identify them as being related to the Federal marketplace. Specifically, CMS either recorded some transactions in HIGLAS without the necessary project codes or recorded transactions related to Federal marketplace work using project codes that CMS did not identify in HIGLAS as being related to the Federal marketplace. Consequently, CMS is unable to accurately account for and report to interested stakeholders the amount spent on the development, implementation, and operation of the Federal marketplace." |
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