Federal Reports

What We Looked AtWe performed a quality control review (QCR) on the single audit that the Office of the Washington State Auditor/State Auditor's Office (SAO) performed for the City of Bellevue’s fiscal year that ended December 31, 2022. During this period, the City expended approximately $35.6 million from U.S. Department of Transportation (DOT) programs. SAO determined that DOT’s major programs were the Office of the Secretary of Transportation’s Transportation Infrastructure Finance and Innovation Act (TIFIA) loan program and the Federal Highway Administration’s Highway Planning and Construction Cluster.Our QCR objectives were to determine whether (1) SAO’s audit work complied with the Single Audit Act of 1984, as amended, the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditor’s work on DOT’s major programs and (2) the City’s reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundSAO complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that SAO’s opinion on DOT’s major programs were inappropriate or unreliable. Additionally, we did not identify deficiencies in the City’s reporting package that required correction and resubmission. Accordingly, we assigned SAO an overall rating of pass.

Quality Review of FLRA OIG Audit Operations for the Period April 1, 2023 through March 31, 2024

The Tennessee Valley Authority (TVA) has two fixed wing aircraft (FWA) that are to be used for mission-related transportation and business travel. According to TVA Standard Programs and Processes (SPP) 32.041, Use of TVA Fixed Wing Aircraft, its FWA are to be used in support of TVA's mission and congressionally mandated programs, in alignment with TVA Board Practice the Federal Travel Regulation, and other pertinent regulatory governance. In 2018, we performed an audit of TVA’s FWA and found TVA was not complying with various federal regulations and TVA policies and procedures regarding the use of its FWA. Due to the high number of issues found during our previous audit, we performed this follow-up audit to determine if TVA is complying with applicable laws and regulations and TVA policies and procedures regarding the use of its FWA. Our audit scope included all flight legs by TVA’s FWA between January 1, 2021, and January 31, 2023.We determined TVA was not in compliance with federal regulations related to (1) performing cost comparisons, (2) obtaining management authorizations to fly, and (3) reporting appropriate flight data to the General Services Administration. Additionally, TVA was not in compliance with its policies and procedures regarding (1) approving exceptions to flight restrictions, (2) documenting flight authorizations and business justifications, (3) providing timely flight approvals, and (4) performing semi annual audits. In addition, we noted a lack of clarity in TVA policies and procedures regarding required use travel.

This report presents the results of our audit of mail delivery operations and property conditions at the Leon Station in Tallahassee, FL.