Federal Reports

Our objective was to assess the safety and security aspects of the Postal Service’s surface transportation network. To accomplish our objective, we conducted reviews at eight mail processing facilities nationwide to determine whether contract drivers had current security clearances and visibly displayed identification badges while working, and that proper forms were completed for badge irregularities. We also identified safety and security concerns that pose a potential threat to employees, the public, mail, and/or assets.

Our objective was to evaluate whether corrective actions taken by the Postal Service in response to prior recommendations in the U.S. Postal Service Office of Inspector General’s Nationwide Employee Background Screening audit report (Report No. HR-AR-19-003) sufficiently addressed the issues identified and further assess the efficiency of background screening processes.

For our evaluation of the U.S. Economic Development Administration’s (EDA’s) file maintenance of grants awarded with Coronavirus Aid, Relief, and Economic Security Act funds, our objective was to determine whether EDA properly maintained grant files during the COVID-19 pandemic. We found that EDA generally maintained grant files during the pandemic. In addition, EDA generally complied with U.S. Department of Commerce policy for grant file requirements.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

For most Tennessee Valley Authority (TVA) employees, annual compensation consists of two components: base pay (salary) and pay at risk (Winning Performance [WP]). WP is a performance management program designed to promote teamwork, encourage high performance behaviors, and motivate and reward TVA employees for achieving goals aligned with TVA’s mission and values. We included an audit of TVA’s Load Not Served (LNS) WP measure in our annual audit plan because LNS was the second highest weighted measure in the fiscal year (FY) 2022 WP scorecard. LNS, which is an estimate of the megawatt hours not delivered when an interruption to a customer connection point is greater than or equal to 1 minute, was weighted at 30 percent at the target level on the WP scorecard for FY 2022. TVA’s total payout for WP for FY 2022 was $147.8 million, based on a total payout percentage of 119 percent of target. The LNS goal was paid at the threshold level for FY 2022 (50 percent of target) and accounted for about $18.6 million of the total $147.8 million payout. Our audit objective was to determine if adequate internal controls were in place to ensure accurate calculation and reporting of the LNS WP measure. Our audit scope included the LNS totals reported for WP in FY 2022 and the calculations’ compliance with Transmission Standard Programs and Processes (TRANS-SPP) 10.001, Rev. 5, Service Interruption Database Guidelines. Our scope did not include an assessment of the reasonableness of any exclusions allowed by TRANS-SPP-10.001.We determined the significant internal controls we identified for accurate LNS calculations were operating effectively. However, there were not adequate controls in place to ensure proper management approval of LNS exclusions. Additionally, we found some user access permissions were not appropriate.