Federal Reports

Based on our recent and prior audits, inspections, special reviews, and investigations, we consider the most serious management and performance challenges currently facing DHS to be: (1) Managing Programs and Operations Effectively and Efficiently during times of Changes in Leadership, Vacancies, Hiring Difficulties; (2) Coordinating Efforts to Address the Sharp Increase in Migrants Seeking to Enter the United States through our Southern Border; (3) Ensuring Cybersecurity in an Age When Confidentiality, Integrity, and the Availability of Information Technology Are Essential to Mission Operations; (4) Ensuring Proper Financial Planning, Payments, and Internal Controls; and (5) Improving FEMA’s Disaster Response and Recovery Efforts. Addressing and overcoming these challenges requires firm leadership; targeted resources; and a commitment to mastering management fundamentals, data collection and dissemination, cost-benefit/risk analysis, and performance measurement.

The objectives of our audit were to assess the (1) completeness, accuracy, timeliness, and quality of the financial and award data submitted for publication on USASpending.gov and (2) U.S. Department of Education’s (Department) implementation and use of the Government-wide financial data standards established by the Office of Management and Budget and U.S. Department of the Treasury. We found that the Department generally met reporting requirements under the Digital Accountability and Transparency Act of 2014 (DATA Act). Specifically, we found that the Department had adequate controls over its DATA Act source systems and submission processes to provide reasonable assurance that it met reporting requirements under the DATA Act. Further, we found that Files A (Appropriations Account), B (Object Class and Program Activity), and C (Award Financial Data)2 were generally complete, and the Department’s quarterly DATA Act submission was timely. However, we found that File C did not include 36 records that should have otherwise been recorded in the quarter.Specifically, records were excluded from File C because the Department did not have an adequate process to assess programming code, test for missing records, and obtain all required data as soon as File C is generated.

In this Agency Financial Report (AFR), we discuss CIGIE’s fiscal year (FY) 2019 accomplishments in carrying out its mission and performance plan goals; provide the independent auditor’s report regarding CIGIE’s financial statements as of September 30, 2019; and highlight the work of CIGIE’s Executive Council, eight standing committees, and individual members on cross-cutting issues affecting Federal departments, agencies, and Offices of Inspector General.The financial audit was performed by Harper, Rains, Knight & Company (HRK); the report reflects financial statements that present fairly the financial position of the organization. This year’s report also identified one material weakness and one significant deficiency, both of which are being proactively addressed.