Federal Reports

We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of FHA as of and for the fiscal years ended September 30, 2022 and 2021, and to provide reports on FHA’s 1) internal control over financial reporting; and 2) compliance with laws, regulations, contracts, and grant agreements and other matters. Our contract with CLA required that the audit be performed in accordance with U.S. generally accepted government auditing standards, Office of Management and Budget audit requirements, and the Financial Audit Manual of the U.S. Government Accountability Office and the Council of the Inspectors General on Integrity and Efficiency.In its audit of FHA, CLA reported:The financial statements as of and for the fiscal year ended September 30, 2022 and 2021, are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles.One material weakness for fiscal year 2022 in internal control over financial reporting, based on the limited procedures performed. The material weakness was related to FHA’s financial accounting and reporting controls over borrowing authority and loan receivables. No reportable noncompliance issues for fiscal year 2022 with provisions of applicable laws, regulations, contracts, and grant agreements or other matters.In connection with the contract, we reviewed CLA’s reports and related documentation and inquired of its representatives. Our review, as differentiated from an audit of the financial statements in accordance with U.S. generally accepted government auditing standards, was not intended to enable us to express, and we do not express, opinions on FHA’s financial statements or conclusions about 1) the effectiveness of FHA’s internal control over financial reporting and 2) FHA’s compliance with laws, regulations, contracts, grant agreements, or other matters. CLA is responsible for the attached Independent Auditors’ Report, dated November 16, 2022, and the conclusions expressed therein. Our review disclosed no instances in which CLA did not comply, in all material respects, with U.S. generally accepted government auditing standards.FHA’s Annual Management Report, which contains the audited financial statements, can be found at https://www.hud.gov/sites/dfiles/Housing/documents/FHAFY2022ANNUALMGMNT…

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Slick Rollers, LLC (Slick Rollers) for coal and limestone handling system support materials and/or services at various TVA fossil plants under Contract No. 14457. Our audit objective was to determine if costs were billed in accordance with the terms and conditions of the contract. Our audit scope included about $10.3 million in costs billed to TVA from August 13, 2019, through December 16, 2021. In summary, we determined Slick Rollers overbilled TVA $139,132, including (1) $104,012 in ineligible and unsupported material and equipment costs, (2) $32,564 in ineligible and unsupported labor costs, and (3) $2,556 in unsupported per diem costs. We also noted several opportunities to improve contract administration by TVA. Specifically, we found <br> (1) the contract contained language requiring subcontractor approval that does not match TVA's intent, (2) Slick Rollers began work on two POs prior to approval by TVA, and (3) Slick Rollers did not provide a proper invoice to TVA as required by the contract.(Summary Only)

PDC Energy, Inc., drilled and then operated a well in Colorado that removed Federal minerals without first obtaining a Federal lease or drilling permit.

PDC Energy, Inc., drilled and then operated a well in Colorado that removed Federal minerals without first obtaining a Federal lease or drilling permit.

The attached report presents the results of an integrated audit of the Department of Homeland Security’s consolidated financial statements for fiscal years 2022 and 2021 and internal control over financial reporting as of September 30, 2022. This audit is required by the Chief Financial Officers Act of 1990, as amended by the Department of Homeland Security Financial Accountability Act (October 16, 2004).

Semiannual report to congress

Semiannual Report to Congress April 1, 2022 — September 30, 2022