Federal Reports

This report presents the results of our audit of the United States Department of Agriculture’s (USDA) consolidated financial statements for the fiscal year ending September 30, 2025.

The VA Office of Inspector General (OIG) conducted an inspection to evaluate the Veterans Integrated Service Network (VISN) 7 leaders’ effectiveness in identifying and resolving concerns regarding the VA Dublin Healthcare System’s (system’s) leadership and operational challenges. 

The OIG determined VISN leaders engaged with system leaders and identified clinical vulnerabilities and operational deficiencies during 2022 and 2023 VISN site visits but did not hold system leaders accountable for resolving the issues. Not providing continued oversight contributed to prolonged unsafe clinical practices later identified by Veterans Health Administration’s (VHA’s) Office of Nursing Service in June 2024, that led to the curtailment of patient admissions to the community living center, domiciliary, and inpatient acute care units.

The OIG found VHA has not clearly established VISN leaders’ roles, responsibilities, and authorities in a manner that empowers VISN leaders to provide proactive oversight and hold system leaders accountable for promptly addressing and resolving deficiencies. These shortcomings likely contributed to VISN executive leaders’ passive oversight. At the time of the publication of this report, VHA announced significant changes in VHA’s management structure.

As of December 2024, the system’s units were open for patient admissions and services. On November 2, 2025, a new System Director was permanently appointed; however, remaining members of the executive leadership team are either acting or interim leaders. 

The OIG made one recommendation to the Under Secretary for Health related to standardizing the VISN Chief Medical Officer and Chief Nursing Officer roles and responsibilities, and two recommendations to the VISN Network Director related to providing sustained system support and resolution of identified deficiencies. The Acting Under Secretary for Health concurred in principle and the VISN Director concurred with and provided action plans to address the OIG’s recommendations. The OIG considers the recommendation to the Under Secretary for Health closed at publication.
 

We found that a former NPS Administrative Assistant violated ethical requirements in connection with the former employee’s outside position.

The Office of Inspector General (OIG) is initiating a risk assessment of the U.S. AbilityOne Commission’s Charge Card Programs. The “Government Charge Card Abuse Prevention Act of 2012” requires the Inspector General to conduct periodic assessments of the Commission’s purchase and travel card(s).

The objective of the risk assessment is to analyze and identify the risks of illegal, improper, or erroneous purchases and payments within the Commission’s charge card programs to determine whether an audit is warranted or make recommendations and identify areas of risk that the Commission could improve to strengthen its charge card programs.

To enhance the operational efficiency of mission support services, such as information technology, financial resources, human resources, legal services, and infrastructure management, NASA initiated the Mission Support Future Architecture Program (MAP) in 2017 to move from a center-focused approach to an interdependent agency-wide model. While MAP consolidated Agency mission support services and enabled a more strategic view of Agency operations, implementation remains incomplete despite NASA declaring the initiative complete in 2021.

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by TRC Environmental Corporation (TRC) for energy efficiency services provided in support of TVA’s EnergyRight® Services for Business and EnergyRight® Services for Industry under Contract No. 15361. Our audit objective was to determine if the costs billed to TVA were in accordance with the contract terms.  Our audit scope included approximately $43.56 million in costs billed to TVA from January 1, 2023, through March 31, 2025.

In summary, we determined TRC billed incentives in accordance with the contract terms.  However, we determined TRC overbilled TVA $251,352 in time and material costs.  Specifically, we determined:

• TRC overbilled $242,985 in labor costs, including (1) $230,831 due to incorrect rate escalation, (2) $9,230 in time and material rates that exceeded the contract rates, and (3) $2,924 for subcontracted personnel in excess of the actual costs paid.  
• TRC overbilled an estimated $8,367 in travel costs, including (1) $4,792 in ineligible travel booking fees and (2) an estimated $3,575 in overbilled mileage costs.  In addition, meals and incidental costs and lodging costs associated with travel were not billed in accordance with the contract, resulting in a net immaterial overbilling.