Federal Reports

The objectives of our audit were to determine whether (1) Plaza College’s career pathway programs met the program eligibility requirements set forth in section 484(d)(2) of the Higher Education Act of 1965, as amended (HEA); (2) students enrolled in Plaza College’s career pathway programs met the student eligibility requirements set forth in section 484(d)(1)(A) of the HEA; and (3) Plaza College excluded from students’ enrollment statuses and costs of attendance the component of its career pathway programs that enables a student to attain a high school diploma or its recognized equivalent. We found that all seven of Plaza College’s career pathway programs satisfied all seven of the program eligibility requirements in section 484(d)(2) of the HEA. Additionally, Plaza College’s records showed that all 94 students (100 percent) included in our sample met the student eligibility requirements in section 484(d)(1)(A) of the HEA. Finally, Plaza College properly excluded the high school completion component of its career pathway programs from the enrollment statuses and costs of attendance of all 94 students (100 percent) included in our sample.

Our objective was to evaluate mail delivery operations and property conditions at the Conroe Post Office in Conroe, TX.

Our objective was to evaluate the efficiency of operations at the North Houston P&DC. To accomplish our objective, we focused on five audit areas: mail clearance times; late, canceled, and extra outbound trips; delayed mail; scan compliance; and security of registry items. We reviewed Surface Visibility Web data for late, canceled, and extra trips, as well as scan compliance for the period from August 1, 2022, to October 31, 2023. Further, we identified mail clearance time goals for the North Houston P&DC and compared them with operations shown in the Run Plan Generator report.6 During our site visit the week of September 11, 2023, we interviewed P&DC management and observed mail processing and dock operations.

Our objective was to evaluate mail delivery operations and property conditions at the Fairbanks Station in Houston, TX.

Our objective was to evaluate delivery operations and property conditions at the Oak Forest Station in Houston, TX.

Our objective was to determine whether Postal Service officers complied with policies and procedures regarding travel and representation expense reimbursements. We reviewed 15 reimbursement requests for each quarter totaling $191,203.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by The Steam Generating Team, LLC for steam generator replacement services under Contract No. 11144. Our audit objective was to determine if the craft labor and project closeout costs billed to TVA under Contract No. 11144 for steam generator replacement services were in accordance with the contract's terms. Our audit scope included about $29.2 million in craft labor costs billed to TVA from February 1, 2022, through March 31, 2023. In addition, we limited our review of project closeout costs to TVA's total project fee amount of $23 million.In summary, we determined the project closeout fee was billed in accordance with the contract's terms. However, we determined The Steam Generating Team, LLC, overbilled TVA $386,227 in craft labor costs, including (1) $361,467 in ineligible workers compensation insurance costs, (2) $20,635 in ineligible craft incentive bonus costs, and (3) $4,125 in unsupported craft labor costs.(Summary Only)