Federal Reports

In accordance with the Government Performance and Results Modernization Act of 2010, this report presents the results of the OIG's work over fiscal year 2025 in meeting its performance goals.

We are pleased to present our oversight plan for the 2026 calendar year. This risk-based plan 
intends to serve as a roadmap for independent and objective oversight of the U.S. AbilityOne 
Commission’s (Commission) programs and operations through reviews, audits, evaluations, and 
investigations. Our audit, evaluation and investigative teams prioritize oversight of nearly $4 
billion funds that are disbursed through the AbilityOne Program (Program) and the AbilityOne 
Commission. The goal is to prevent and detect fraud, waste and abuse, and enhancing economies 
and efficiencies in AbilityOne and its programs.

Throughout the oversight cycle, the OIG will continue to focus on high-risk areas in the program 
and operations. Our process to assess and prioritize the planned work include but are not limited 
to, assessing the top management and performance challenges, congressional interests, key risks 
for which the Commission and other stakeholders expressed concern, and the results of our prior 
work. We then used this information to inform the design of our oversight reviews for usefulness 
to the Commission for its work and operations. 

During the oversight cycle we may reassess and adjust this plan to ensure that we continue to focus our resources on the highest risks and impact areas. 

Semiannual Report to Congress: April 1, 2025, through September 30, 2025

The Reports Consolidation Act of 2000 requires the Executive Branch Inspectors General to identify and report annually on the top management challenges facing their agencies. The U.S. Government Publishing Office (GPO), Office of the Inspector General (OIG), also adopted this requirement as a best practice. 

The U.S. Consumer Product Safety Commission (CPSC) OIG retained KPMG, LLP (KPMG), an independent public accounting firm, to perform the independent audit of the CPSC’s financial statements for fiscal year (FY) 2025 in accordance with auditing standards generally accepted in the United States.  This report is contained in the CPSC’s Annual Financial Report which also contains the complete set of financial statements, management’s discussion and analysis, and required supplementary and other information.  KPMG found that the CPSC received a qualified or clean opinion.  However, the agency was found to have two material weaknesses, first identified in FY 2023; and one significant deficiency.

Due to the risk of harm to the Tennessee Valley Authority (TVA) from the loss or breach of private information held by a third party, we performed an audit of BlueCross BlueShield of Tennessee’s (BCBST) security controls.  Our audit objective was to determine if BCBST has controls in place to meet contract requirements for the protection of data held by the vendor on behalf of TVA.

We determined that BCBST has controls in place to meet the contract requirements for the protection of data held on behalf of TVA.  However, we identified wording in the contract that could be improved to avoid potential confusion.  TVA management agreed with our finding and incorporated improvements into the contract amendment effective January 1, 2026.