Federal Reports

For the time period reviewed, we found that the Pennsylvania Department of Labor and Industry, Office of Vocational Rehabilitation (Pennsylvania) had adequate internal controls to provide reasonable assurance that the data it reported in its Case Services Report (RSA-911) were complete, but it did not have adequate internal controls to ensure that the data were accurate and adequately supported. Specifically, we found that Pennsylvania lacked policies and procedures to require verification of the data entered into participants’ case files and for its RSA-911 reporting process and lacked an adequate monitoring process to ensure that data were accurate and required documentation was maintained in participant case files. In addition, we found that Pennsylvania did not have written policies and procedures for its RSA-911 reporting process. Our testing of data that Pennsylvania reported to the Rehabilitation Services Administration (RSA) found a significant number of unverifiable data entries for data elements that RSA used to calculate Pennsylvania’s performance indicator results. Consequently, we have no assurance that the performance indicator results that RSA calculated were reliable.

This is a publication by GAO's Inspector General that concerns internal GAO operations. This report addresses the extent to which GAO identifies and collects student loan repayment (SLR) debts from former employees who did not fulfill their 3-year service agreements.

For the time period reviewed, we determined that the Opportunities for Ohioans with Disabilities (Ohio) had adequate internal controls to ensure that the data it reported to the Rehabilitation Services Administration (RSA) were complete; however, it did not have adequate internal controls to ensure that the data it reported in its Case Services Report were accurate and adequately supported. Specifically, we found that Ohio (1) lacked policies and procedures to require verification of the data entered into participants’ case files and (2) lacked an adequate monitoring process to ensure that data were accurate and required documentation was maintained in participant case files. In addition, our testing of the data that Ohio reported to RSA found a significant number of incorrect and unverifiable data entries used to calculate Ohio’s performance indicator results. Consequently, we have no assurance that the performance indicator results that RSA calculated were reliable.

Under a contract monitored by the National Credit Union Administration Office of Inspector General, KPMG LLP, an independent certified public accounting firm, performed an audit of the NCUA’s financial statements as of December 31, 2015. This report transmits KPMG’s report on its financial statement audit of the NCUA's financial statements for the Temporary Corporate Credit Union Stabilization Fund as of and for the years ended December 31, 2015 and 2014.