Federal Reports

Following the 2008 ash spill at Kingston Fossil Plant, TVA’s Office of Inspector General, in conjunction with Marshall Miller & Associates (engineering consultant), performed an inspection that determined there was poor maintenance of coal combustion residual storage facilities, such as not addressing erosion, standing water, and piping issues. Additionally, the inspection found there was no formalized training for personnel who inspected the dikes. Due to past issues identified related to maintenance of coal combustion residual (CCR) storage facilities, we performed an evaluation of required maintenance at TVA’s CCR storage facilities. The objective of the evaluation was to determine if TVA performed required maintenance of CCR storage facilities. The scope of the evaluation was maintenance needs identified during required inspections in fiscal years 2018 and 2019 at Bull Run, John Sevier, and Paradise Fossil Plants. We determined, in general, TVA performed required inspections and completed maintenance to address issues identified during the inspections. However, we determined some inspection reports had incorrect or missing information. We also identified opportunities for improvement related to policies for maintenance and inspection of coal CCR storage facilities, inspection plan requirements, and training requirements.

EAC OIG, through the independent public accounting firm of Brown & Company CPAs, PLLC, audited EAC’s financial statements for the fiscal years ended September 30, 2020, and September 30, 2019.

This audit report is the National Credit Union Administration (NCUA) Office of the Inspector General’s (OIG) independent evaluation of the effectiveness of the NCUA's information security program and practices for fiscal year 2020. The OIG engaged CliftonLarsonAllen LLP (CLA) to perform this evaluation. The contract required that this evaluation be performed in conformance with generally accepted government auditing standards issued by the Comptroller General of the United States. The OIG monitored CLA’s performance under this contract. This report summarizes the results of CLA’s independent evaluation and contains two recommendations that will assist the agency in improving the effectiveness of its information security and its privacy programs and practices. NCUA management concurred with and has planned corrective actions to address the recommendations.

Our objective was to report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to the Social Security Administration (SSA) for resolution action.

We have audited the accompanying Reclassified Financial Statements of the U.S. Postal Service which comprises the Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Reconciliation Report – Reclassified Balance Sheet as of September 30, 2020, and the related GTAS Reconciliation Reports – Reclassified Statement of Net Cost and Reclassified Statement of Changes in Net Position, for the year then ended (hereinafter referred to as reclassified financial statements) and accompanying Note 44.

Report on the Railroad Retirement Board's Financial Statements Fiscal Year 2020

Pursuant to the Chief Financial Officers Act of 1990, as amended, this memorandum transmits the Independent Auditor’s Report issued by Brown & Company Certified Public Accountants and Management Consultants, PLLC (Brown & Company) for the fiscal year (FY) ending September 30, 2020. Enclosed you will find the Independent Auditor’s final audit report on the FEC (i.e., the “FEC” or “Commission”) FY 2020 Financial Statements. The final audit report is additionally included in Section II of the FEC’s FY 2020 Agency Financial Report

This report details KPMG’s findings of its audit of financial statements from the Office of the Special Trustee for American Indians (OST) for fiscal years 2020 and 2019. The OST financial reports contain financial statements and notes for Tribal and Other Trust Funds (Tribal) and Individual Indian Monies Trust Funds (IIM).KPMG issued a qualified opinion, consistent with prior years, on the Tribal financial statements because it was unable to satisfy itself as to the fairness of trust fund balances. KPMG issued an unmodified opinion on the IIM financial statements.

KPMG LLP has its audit of the U.S. Department of the Interior's financial statements for fiscal years 2020 and 2019. KPMG found the following:• The financial statements were fairly presented, in all material respects, in accordance with U.S. generally accepted accounting principles• One material weakness and four significant deficiencies in internal controls over financial reporting• No instances in which the DOI's financial management systems did not comply substantially with the requirements of FFMIA• No reportable noncompliance with provisions of laws tested or other mattersWe reviewed KPMG's work and found no instances where KPMG did not comply, in all material respects, with U.S. generally accepted government auditing standards.