Federal Reports

We performed this review to determine whether the Lower Kuskokwim School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Lower Kuskokwim were allowable and in accordance with applicable requirements. We also found that Lower Kuskokwim complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ESSER expenditure we reviewed. Because we identified no exceptions, our report does not include recommendations. However, our results are limited to the ESSER expenditures we reviewed, and it is critical that any remaining ESSER funds continue to be used appropriately.

The objective of our audit was to determine whether the Oregon Department of Education (ODE) implemented selected components of its statewide accountability system in the fall of 2022 based on data for school year 2021–2022. We found that ODE implemented the indicators used to measure student academic achievement and school success, applied a system of annual meaningful differentiation, and identified public schools as needing additional support and improvement in the fall of 2022 in accordance with Oregon’s approved State plan and amendment and ODE’s policies and procedures. We also found that ODE allocated additional funding to local educational agencies (LEAs) with schools identified in the fall of 2022 as needing additional support based on data for school year 2021. Although ODE implemented the selected components of the statewide accountability system in accordance with Oregon’s State plan, it did not identify one school that should have been identified for additional support and. Additionally, ODE did not provide additional funding to one LEA with three schools that it identified as needing additional support. Finally, ODE did not keep records showing how it calculated the amount of Title I funds reserved under section 1003 of the Elementary and Secondary Education Act that each LEA should receive or records showing that it provided additional support services, such as ongoing professional learning and networking, technical assistance, and coaching, to LEAs with schools that it identified as needing improvement. We recommend that the U.S. Department of Education verify that ODE provided additional funding, support services, or both, to the LEAs that should have received them; designed and implemented policies and procedures for calculating the amount of reserved Title I funds to allocate to LEAs with schools identified as needing additional support; and is keeping records showing how it is calculating the amount of funds provided to each LEA and showing that it is delivering the additional support services that it promised the LEAs and schools.

To obtain further information about this Classified or Sensitive but Unclassified Report, please contact the OIG Office of Counsel at OIGCounsel@oig.treas.gov, (202) 927-0650, or by mail at Office of Treasury Inspector General, 1500 Pennsylvania Avenue, Washington DC. 20220.

USDA OIG performed agreed-upon procedures as required on Federal employee benefits enrollment information as of August 31, 2024. Our review included information submitted from the Departments of Agriculture, Commerce, Homeland Security, Housing and Urban Development, Justice, Labor, and Treasury, as well as the Small Business Administration and the United States Agency for International Development.

Objective: To determine whether the Social Security Administration’s employees fully developed work activity and earnings for Old-Age, Survivors, and Disability Insurance disability claimants at the initial and reconsideration levels of the application process.

Attached is Ernst & Young LLP's final audit report. Their objective was to determine the extent to which (1) the Social Security Administration had improved its cyber-security posture by defining and implementing plans to modernize or replace and retire its legacy information technology systems and (2) SSA’s efforts and plans to move to cloud services are consistent with Federal guidance.

Objective: To determine whether the Social Security Administration complied with the Strengthening Protections for Social Security Beneficiaries Act of 2018 and its policies and procedures related to representative payee reviews and educational visits.