Federal Reports

Management Letter for the FY 2019 Financial Statement Audit

This audit is part of a series of hospital compliance audits. Using computer matching, data mining, and data analysis techniques, we identified hospital claims that were at risk for noncompliance with Medicare billing requirements. For calendar year 2017, Medicare paid hospitals $206 billion, which represents 55 percent of all fee-for-service payments for the year.

The audit resulted in an adverse opinion due to significant departures from generally accounting principles and federal reporting requirements, including material misstatements and omissions in the Commission’s financial statements and footnotes. The misstatementsand omissions were material and pervasive, and included the failure to record accounts payable accrual and accurately record other accrued liabilities, which materially misstated the Commission’s beginning and ending balances, and the omission of uncorrected errors in required footnotes.

The Office of Inspector General (OIG0 completed a final action verification (FAV) of all eight recommendations for audit report 24601-0001-23, Implementation of the Public Health Information System for Domestic Inspection, Audit published in August 2015. The purpose of the FAV was to determine whether the documentation the Food Safety and Inspection Service (FSIS) provided to the Office of the Cheif Financial Officer (OCFO) was sufficient to close the recommendations made in audit report 24601-0001-23.

In planning and performing our audit of the financial statements of the United States Capitol Police (USCP or the Department) as of and for the year ended September 30, 2019, and 2018.  We considered USCP’s internal control over financial reporting as a basis for designing audit procedures that are appropriate in circumstances for the purpose of expressing our opinion on the financial statements and on internal control over financial reporting.

In accordance with our annual plan, the United States Capitol Police (USCP or the Department) Office of Inspector General (OIG) conducted an audit of the Department’s financial statements for the years ended September 30, 2019, and 2018. Our objective was to express an opinion on the fairness of the financial statements in all material respects and render an opinion on controls over financial reporting and report on compliance with laws, regulations, and contracts. Our audit was conducted in accordance with Government Auditing Standards.