Federal Reports

Amtrak (the company) contracted with the independent public accounting firm of Ernst & Young LLP to audit its consolidated financial statements as of and for the fiscal year then ended, September 30, 2021, and to provide a report on internal control over financial reporting and compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters, which they issued on December 17, 2021.1 Because the company receives federal financial assistance, it must obtain an audit performed in accordance with U.S. generally accepted government auditing standards.The contract also required Ernst & Young to perform a Single Audit of the company’s federal financial assistance for the fiscal year ended September 30, 2021, in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The objective of the Single Audit was to test internal control over compliance with major federal program award requirements and determine whether the company complied with the laws, regulations, and provisions of contracts or grant agreements that may have a direct and material effect on its major federal programs.

FEMA did not oversee and manage Hazard Mitigation Grant Program (HMGP) property acquisition projects efficiently or effectively, nor can FEMA provide assurance that projects are awarded equitably.

FEMA did not oversee and manage Hazard Mitigation Grant Program (HMGP) property acquisition projects efficiently or effectively, nor can FEMA provide assurance that projects are awarded equitably.

For our final report on fiscal year (FY) 2021 improper payment reporting, our review objective was to determine the U.S. Department of Commerce's (the Department’s) compliance with the Payment Integrity Information Act of 2019 (PIIA). To determine FY 2021 compliance, we reviewed the “Payment Integrity” section of the Department’s FY 2021 Agency Financial Report (AFR), accompanying materials to the AFR, and other improper payment-related documentation. We also assessed the Department’s efforts related to preventing and reducing improper payments and unknown payments. Based on our review, we concluded that the Department complied with the PIIA criteria for FY 2021. We did not identify any actions needed to further improve prevention and reduction measures within the Department.

We audited costs claimed by the Oklahoma Department of Wildlife Conservation under grants awarded by the U.S. Fish and Wildlife Service Wildlife and Sport Fish Restoration Program.

The DOI Interior Business Center had the necessary internal controls to prepare and submit client data, specifically related to the DATA Act.

The VA Office of Inspector General (OIG) reviews pharmaceutical proposals submitted to the VA National Acquisition Center for Federal Supply Schedule contracts valued annually at $5 million or more. The reviews are not published because they contain sensitive commercial information protected from release under the Trade Secrets Act.To promote transparency, this report summarizes the 15 preaward reviews of the pharmaceutical proposals that the OIG conducted in fiscal year 2021. The 15 proposals had a cumulative 10-year estimated contract value of about $8.3 billion and included a total of 846 offered drug items.The review team concluded, in part, that commercial disclosures were accurate, complete, and current for four of the 15 proposals reviewed. This means only those four disclosures were reliable for determining negotiation objectives and for fair and reasonable pricing. The remaining 11 proposals could not be reliably used for negotiations until the noted deficiencies were corrected.The OIG made recommendations for lower prices than offered for 10 of the 15 proposals by also examining comparable “tracking customers,” resulting in total recommended cost savings of approximately $328.8 million over the life of the contracts. Of that total, about $42.6 million in cost savings resulted from the Acquisition Center awarding contracts or modifications based on the OIG price recommendations. This report details the actions the OIG took in these reviews but does not propose any additional VA corrective actions.