Federal Reports

The OIG audited TVA's Contractor Workforce Management (CWM) process for acquiring craft and noncraft staff augmentation contractors to determine whether the process was operating as intended and risks were being adequately mitigated. The purpose of the process was to "maintain the highest performing contractor workforce at the lowest total cost of ownership."We determined there was no assurance the process was operating as intended, and some risks were not being adequately mitigated. Specifically, we determined (1) the process was primarily designed to acquire and process staff augmentation contractors, but the process could only provide limited assurance of assembling the least-cost contractor workforce; (2) controls around contractor employment tenure could be improved; (3) numerous exceptions to a control capping noncraft staff augmentation contractor salaries were being granted; (4) hiring managers could choose job positions in the contractor selection system with higher pay rates than intended for the position being filled; (5) CWM performance metrics were not being calculated; and (6) contractor data inaccuracies existed within TVA systems. We also identified three CWM process risks that may not be adequately mitigated, including compliance with TVA's Citizenship Requirements policy, conflicting employer-employee relationships, and compliance with United States Citizenship and Immigration Services guidance. TVA management agreed with our recommendations to address the findings and risks noted above. Summary Only

At the request of the Assistant Chief of Police (ACOP), the Office of Inspector General (OIG) conducted agreed-upon procedures (AUPs) related to Leave Restriction Status (LRS). OIG engaged Cotton and Company, LLP to assist in determining the adequacy, effectiveness, and efficiency of policies, procedures, and practices regarding the Department’s LRS process. In addition, we identified best practices for improving upon processes in effect as of June 30, 2015.  OIG obtained USCP’s applicable directives, Standard Operating Procedures (SOPs), and Collective Bargaining Agreements (CBA) for sworn officers and civilian personnel. We also conducted interviews with USCP personnel, consisting of two deputy chiefs, two lieutenants, four sergeants, and a Human Resources Specialist.

At the request of the Assistant Chief of Police (ACOP), the Office of Inspector General (OIG) conducted agreed-upon procedures (AUPs) related to its restricted duty program. With ACOP concurrence, we agreed to the following: (1) assess controls and compliance with applicable guidance pertaining to restricted duty decision-making, (2) examine years of service and leave balances related to trends in the population of restricted duty beneficiaries and benefit payments, and (3) suggest options for revising the restricted duty benefit.  OIG analyzed data the Department provided for Fiscal Year (FY) 2013 through March 31, 2015 the most recent years available. OIG reviewed applicable Federal laws, regulations, and program policies, reviewed a non-statistical sample of restricted duty beneficiaries and assignments, and interviewed Department officials, including representatives of the Office of Human Resources (OHR).

We found that OCFO’s audit followup process was not always effective and noted that OCFO did not close audits timely and did not adequately maintain documentation of its audit followup activities. Between October 1, 2008 and September 30, 2013, OCFO closed 29 external OIG audits. Of the 29 closed audits, 18 (62 percent) were closed more than 2 years after resolution, 10 (34 percent) were closed more than 5 years after resolution, and 5 audits (17 percent) were not closed for more than 7 years after resolution. The total of the monetary recommendations associated with the 29 audits was more than $57 million.