Federal Reports

The Office of Inspector General (OIG) completed a final action verification of all three recommendations in our September 2018 interim report, Single Family Housing Guaranteed Loan Program—Liquidation Value Appraisals—Interim Report (Audit Report 04601-0001-23(1)).

Patching is the process for updating products and systems. Patches correct security and functionality problems in software and firmware. We performed an audit of the Tennessee Valley Authority’s (TVA) patching of Windows® desktops and laptops to determine if high-risk vulnerabilities on desktops and laptops were patched in accordance with TVA policy and best practices. We found (1) TVA policies and procedures aligned with best practices, (2) the majority of Windows® desktops and laptops managed by TVA’s automated patching system were patched for high-risk vulnerabilities in accordance with TVA policy, and (3) TVA had mitigated vulnerabilities for Windows® desktops and laptops that had not received updates. However, although the majority of Windows® workstations were managed by TVA’s automated patching system, we found some desktops and laptops were at potential risk of compromise.

Objective: To (1) evaluate internal controls over the accounting and reporting of administrative costs by the California Disability Determination Services (CADDS) for Fiscal Years (FY) 2017 and 2018; (2) determine whether the administrative costs claimed on the most recently submitted Form SSA-4513 were allowable and properly allocated; (3) reconcile funds drawn down with claimed costs; and (4) assess the general security controls environment.Note: 4 of 10 recommendations not published; related to sensitive IT matters.

Peer Review: System Review Report on the Securities and Exchange Commission's Office of Inspector General Audit Organization

Objective: To (1) determine whether the Social Security Administration (SSA) made payments to beneficiaries and/or representative payees who were deceased according to California Department of Public Health records and (2) identify non-beneficiaries in the State files whose death information did not appear in Agency records.

The objectives of our audit were to determine whether National Aviation Academy of Tampa Bay (1) applied and documented its use of professional judgment in accordance with sections 479A and 480 of the Higher Education Act of 1965, as amended (HEA), and (2) reported its use of professional judgment in accordance with the Application and Verification Guide. National Aviation Academy of Tampa Bay did not adequately document special circumstances for 34 of the 37 students for whom it applied professional judgment, including dependency override, for award year 2017–2018 or award year 2018–2019. Because the school did not adequately document special circumstances, its application of professional judgment, including dependency override, was not in accordance with sections 479A and 480 of the HEA. Although it did not adequately document its use of professional judgment, including dependency override, National Aviation Academy of Tampa Bay reported all instances of its use of professional judgment, including dependency override, to the Department’s Central Processing System in accordance with the Application and Verification Guide.