Federal Reports

SUMMARY    The Inflation Reduction Act of 2022 allocated $8.8 billion to the Department of Energy for issuing grants to states, U.S. territories, and Indian Tribes for distribution to the public in the form of home energy rebates. The Department’s Office of State and Community Energy Programs is responsible for oversight and guidance of the $181.9 million of grants awarded to Indiana. The Indiana Office of Energy Development (OED) administers Indiana’s Home Energy Rebates programs.

We initiated this inspection to assess the OED’s internal controls to administer the Home Energy Rebates programs under the Inflation Reduction Act of 2022.

We determined that the OED did not establish an adequate internal controls system to administer the Home Energy Rebates programs under the Inflation Reduction Act of 2022, though it began accepting rebate applications in May 2025. Specifically, the OED did not: (1) document risk assessments that identified, analyzed, and responded to potential risks that could prevent the Home Energy Rebates programs from achieving their stated objectives; and (2) develop a program-specific policy for monitoring and assessing the implementing company’s performance.

A fully established internal controls system helps protect Department funds and meet program objectives.

To address the issues identified in this report, we made one recommendation that, if fully executed, should help strengthen the OED’s internal controls to implement the Home Energy Rebates programs.

The report contains an unmodified opinion on Federal Crop Insurance Corporation/Risk Management Agency's (FCIC/RMA) financial statements as of September 30, 2025, as well as an assessment of FCIC/RMA’s internal controls over financial reporting and compliance with laws and regulations.

WASHINGTON – Nicholas Moore, 24, of Springfield, Tennessee, pleaded guilty this morning in U.S. District Court in connection with hacking the electronic filing system of the U.S. Supreme Court at least 25 times and additionally hacking accounts at AmeriCorps and the Veterans Administration Health System, announced U.S. Attorney Jeanine Ferris Pirro.

The objective of our inspection was to determine whether Southern New Hampshire University (SNHU) reported verifiable data to IPEDS for the 2021–2022 reporting period. We found that SNHU did not always report verifiable data in the Student Financial Aid, Graduation Rates, and Institutional Characteristic Surveys to IPEDS for the 2021–2022 reporting period because it did not update and implement procedures for collecting, consolidating, assessing the reliability of, and reporting data to IPEDS. Because the data that SNHU reported to IPEDS were not always verifiable, its published net price, graduation rate, and cost of attendance for the 2021–2022 reporting period were unreliable. Prospective students and their parents might have made enrollment decisions based on this unreliable information. We made five recommendations to the Chief Operating Officer for Federal Student Aid and the Commissioner of the Department’s National Center for Education Statistics to address these issues. 

This is the first report of the fiscal year 2025 financial statements audit of the Smithsonian Institution and provides results of the Smithsonian Enterprises Net Gain review for fiscal year 2025 performed by the independent public accounting firm of KPMG LLP.