Federal Reports

In accordance with the Government Performance and Results Modernization Act of 2010, this report presents the results of ED OIG's work over fiscal year 2023 in meeting its performance goals.

The objective of our inspection was to determine whether the Department appropriately approved requests for alternate assessment waivers and waiver extensions for School Year (SY) 2021–2022. We found that the Department generally appropriately approved 21 of 22 requests for alternate assessment waivers and waiver extensions for SY 2021–2022. One request should only have been partially approved because it included a subject for which a waiver should not have been granted since prior year assessment participation rates were not met. While we noted that some requests did not fully meet all applicable requirements, we found that the related deviations were minor, the Department's rationale for concluding requirements were met, when provided, was reasonable, or we did not believe the deviations rose to a level that would warrant disapproval of the requests. We identified areas where the Department could strengthen its process, to include providing sufficient clarification and guidance to Office of Elementary and Secondary Education Office of School Support and Accountability Assessment Team staff performing the reviews on what constitutes acceptable State responses to certain requirements and how to adequately document determinations when exercising professional judgment so that a clear basis for the determination is provided. This would provide for greater consistency and less subjectivity in its treatment of State waiver requests.

The objectives of our audit were to determine whether (1) Long Island Business Institute’s (LIBI) 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 LIBI’s career pathway programs met the student eligibility requirements set forth in section 484(d)(1)(A) of the HEA; and (3) LIBI 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 six of LIBI’s career pathway programs satisfied all seven of the program eligibility requirements in section 484(d)(2) of the HEA. Additionally, LIBI’s records showed that all 111 students included in our sample met the student eligibility requirements in section 484(d)(1)(A) of the HEA. Finally, LIBI properly excluded the high school completion component of its career pathway programs from the enrollment statuses and costs of attendance for all 111 students (100 percent) included in our sample.

This report details KPMG’s audit of trust funds financial statements from the Bureau of Trust Funds Administration for fiscal years 2023 and 2022.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Express Scripts, Inc. (ESI) for pharmacy benefits management services under Contract No. 11023. Our audit objective was to determine if costs were billed in accordance with the terms of the contract. Our audit scope included approximately $95.8 million in costs billed to TVA from January 2, 2021, through October 18, 2022.In summary, we determined:ESI overbilled TVA $1,291,051 in maintenance medication refill claims that were in excess of the contract's three 30-day supply refill limits for maintenance medications. ESI billed TVA $20,078 in duplicate claim costs.(Summary Only)