Audit: DOE-OIG-26-39

June 8, 2026

Stanford University's Costs Incurred and Claimed for Fiscal Years 2016, 2018, 2019, and 2020 Under Contract No. DE-AC02-76SF00515

This audit was performed by CohnReznick LLP (CohnReznick) on behalf of the Department of Energy Office of Inspector General and examined Stanford University's costs incurred and claimed for fiscal years 2016, 2018, 2019, and 2020 at SLAC National Accelerator Laboratory under management and operating contract No. DE-AC02-76SF00515.

The audit's objective was to determine if costs charged to Department contract No. DE-AC02-76SF00515 for fiscal years 2016, 2018, 2019, and 2020 were allowable, allocable, and reasonable in accordance with applicable laws, regulations, and contract terms.

CohnReznick performed the audit in accordance with generally accepted government auditing standards.

CohnReznick did not identify any questioned costs during the audit. However, CohnReznick identified two controls deficiencies and considered approximately $272 million in subcontractor costs unresolved pending audit. The identified control deficiencies related to a lack of documentation to support costs and a lack of adequate controls over timesheets for certain labor costs. Further, CohnReznick reported three qualifications that may have impacted the results of the audit if the related information had been received and evaluated.

CohnReznick made two recommendations. We also recommend that the contractor coordinate with the contracting officer to address the unresolved costs pending audit identified in this report. If the issues identified are fully addressed, it should help ensure that costs charged to the Department are allowable, allocable, and reasonable in accordance with contract terms.

Stanford University nonconcurred with the identified control deficiencies. Further, Stanford University asserted that sufficient documentation and adequate controls were present to support claimed costs.

• DOE-OIG-26-39.pdf (548.86 KB)