Federal Reports

This management advisory highlights the risks associated with DOI awarding grants to the Illinois Department of Natural Resources.

KPMG LLP’s (KPMG) report on its financial statement audit of the National Credit Union Administration’s (NCUA) financial statements, which includes the Share Insurance Fund, the Operating Fund, the Central Liquidity Facility, and the Community Development Revolving Loan Fund, as of and for the years ended December 31, 2024, and 2023. The NCUA prepared financial statements in accordance with the Office of Management and Budget (OMB) Circular No. A-136 Revised, Financial Reporting Requirements, and subjected them to audit. Under a contract monitored by the NCUA OIG, KPMG, an independent certified public accounting firm, performed an audit of NCUA’s financial statements as of December 31, 2024. The contract required that the audit be performed in accordance with generally accepted government auditing standards issued by the Comptroller General of the United States, OMB audit guidance, and the Government Accountability Office/President's Council on Integrity and Efficiency Financial Audit Manual. KPMG’s audit report for 2024 includes: (1) an opinion on the financial statements, (2) conclusions on internal control over financial reporting, and (3) a section addressing compliance and other matters. In its audit of the NCUA, KPMG found:• The financial statements were fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles,• There were no deficiencies in internal control identified as material weaknesses or significant deficiencies and• No instances of reportable noncompliance with laws and regulations it tested or other matters that are required to be reported under Government Auditing Standards or OMB guidance.

The VA Office of Inspector General (OIG) conducted a healthcare inspection to assess clinic cancellation practices at a VA Northern Indiana Healthcare System (system) mental health clinic in Fort Wayne, Indiana. 

The OIG found that mental health leaders and a social work supervisor used a standard clinical disposition process to address the needs of a social work mental health provider’s (the provider’s) patients and transition patients to alternate appointments or treatment following the provider’s sudden resignation. Mental health leaders and a social work supervisor completed the clinical disposition process before advanced medical support assistants canceled patients’ previously scheduled appointment(s) with the provider. Upon review of the electronic health records and patient safety data, the OIG did not identify any concerns or adverse outcomes related to the cancellations.

The OIG concluded that the chief of mental health and the chief of social work did not notify the Chief of Staff (COS) to seek approval for urgent cancellations of the provider’s clinic as required by the system clinic cancellation policy. Ultimately, due to mental health and social work leaders’ communication failures, the COS could not approve the clinic cancellations or assess the need for, and potential allocation of, resources; nor did it allow for COS evaluation of the potential patient impact.

An additional concern was identified regarding the system’s failure to include social work providers assigned to mental health clinics during the system-initiated review of short notice clinic cancellations.

The OIG made two recommendations to the System Director to (1) evaluate the system clinic cancellation policy and COS notification of urgent clinic cancellations and to (2) include social work mental health provider data in the system review of short notice clinical cancellations within mental health clinics.