Federal Reports

The objectives of the audit were to determine whether the Kentucky Department of Education (Kentucky) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. Overall, we found that Kentucky had adequate processes to ensure that LEA ARP ESSER plans met applicable requirements. We also determined that the ARP ESSER plans for Warren County and Jefferson County met applicable requirements and that Kentucky was consistent in how it reviewed and approved the two plans. We did, however, find that Kentucky’s process for reviewing LEA ARP ESSER reimbursement requests should be documented and could be strengthened to provide additional assurance that LEAs use ARP ESSER funds for allowable purposes. Although Kentucky had been consistent in how it oversees LEAs’ use of ARP ESSER funds, it did not request a listing of expenditures or review any supporting documentation from LEAs as part of its review of LEA reimbursement requests. Without supporting documentation to verify that the expenditures are allowable and properly accounted for, there is an increased risk that Kentucky will not identify or become aware of significant compliance issues involving the ARP ESSER program. Additionally, Kentucky did not have written policies and procedures to guide personnel through the reimbursement process. Without documented processes for reviewing LEA reimbursement requests, Kentucky officials might not fully understand what is expected of them or what they should be reviewing. This could result in inconsistencies in how Kentucky personnel perform these reviews and missed opportunities to identify unallowable or questionable expenditures that should be analyzed more closely. Also, at the end of our fieldwork, Kentucky had designed but not yet started additional monitoring of selected LEAs based on their overall risk. After the exit conference, Kentucky provided us with written policies and procedures for its ARP ESSER monitoring process. We reviewed those policies and procedures and concluded that they were designed in a way that should enable Kentucky to identify and select high-risk LEAs for review and detect instances of noncompliance during monitoring reviews.

This report summarizes the following top management and performance challenges facing the Department of Commerce in FY 2024: (1) continuing the transition to zero trust to overcome IT security shortcomings and strengthen cybersecurity; (2) awarding and overseeing grants to expand broadband access to all Americans; (3) promoting growth in domestic semiconductor manufacturing and research; (4) enhancing weather, water, and climate services; (5) leveraging trustworthy artificial intelligence and modernizing IT systems; (6) effectively enforcing export controls and supporting U.S. supply chain resilience; (7) ensuring public safety entities have the network services they need to respond effectively to emergencies; (8) managing and overseeing contracts and grants while ensuring equitable procurement; (9) safeguarding intellectual property to promote innovation and economic prosperity; (10) ensuring the Census Bureau provides quality data to stakeholders; (11) protecting funds awarded under the Public Wireless Supply Chain Innovation Fund grant program; and (12) ensuring strong oversight and effective use of funding for National Institute of Standards and Technology construction and maintenance.

This report, one in a series of audits examining NASA’s development of space flight systems for Artemis IV and future missions, examines the Agency’s plans to move its individual SLS contracts to a commercial services contract to lower the cost of the launch system.

The Office of the Inspector General conducted a review of TVA’s Technology Portfolio Management (TPfM) organization to identify factors that could impact TPfM’s organizational effectiveness. Interviews with TPfM personnel revealed positive interactions within TPfM. However, we identified issues that included engagement risk in one group that affected morale. We also identified opportunities to improve (1) performance of the Technology and Innovation mission pertaining to role clarity and execution and (2) communication and collaboration with business partners.