Federal Reports

Our Objective(s)To determine whether (1) Weaver and Tidwell, L.L.P.'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 the U.S. Department of Transportation's (DOT) major programs, and (2) the Dallas Area Rapid Transit's (DART) reporting package complied with the reporting requirements of the Uniform Guidance.
Why This AuditDuring the fiscal year that ended on December 31, 2022, DART expended approximately $380 million from DOT programs. Weaver and Tidwell determined DOT's major programs were FTA's Federal Transit Cluster and FRA's Consolidated Rail Infrastructure and Safety Improvements Program. We performed a quality control review on the single audit that Weaver and Tidwell conducted to verify compliance with Federal laws and regulations.
What We FoundReview of Audit Work

Weaver and Tidwell complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOT's major programs.
We found nothing to indicate that Weaver and Tidwell's opinion on DOT's major programs were inappropriate or unreliable.

Review of Reporting Package.

We did not identify any deficiencies that required correction and resubmission.

RatingWe assigned Weaver and Tidwell an overall rating of Pass.

The U.S. Postal Service has service standards or timeliness goals for delivering mail after receiving it from a customer. The delivery service standard for First‑Class Mail varies between two to five days, depending on the distance it travels. For First‑Class Mail that is both collected and delivered within the same district (turnaround mail) the standard is two days. The Postal Service’s goal is to deliver at least 92.5 percent of First‑Class Mail within the service standard.

This Office of Inspector General (OIG) Healthcare Facility Inspection program report describes the results of a focused evaluation of the care provided at the Durham VA Health Care System. This evaluation focused on five key content domains:
   •    Culture
   •    Environment of care
   •    Patient safety
   •    Primary care
   •    Veteran-centered safety net

The OIG issued 11 recommendations for improvement in two domains:
1.    Environment of care
   •    High-alert medications in a secure or locked area
   •    Expired medical supplies and clean supply areas
   •    Cleaning and disinfection
   •    Safety of crossing area
   •    Accurate directories
   •    Navigational features for sensory-impaired veterans
   •    Staff communication with sensory-impaired veterans
   •    Environment of care trends
2.    Patient safety
   •    Joint Patient Safety Reporting system
   •    Communication and follow-up for urgent, noncritical abnormal test results
   •    Patient safety trends

The VA OIG contracted with the independent public accounting firm CliftonLarsonAllen LLP (CLA) to audit VA’s financial statements as of the end of fiscal years (FYs) 2024 and 2023. CLA provided an unmodified opinion and noted material weaknesses and significant deficiencies in internal control and instances of noncompliance with laws and regulations. Regarding internal control, CLA identified three material weaknesses. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. CLA also identified three significant deficiencies. A significant deficiency is a deficiency, or combination of deficiencies, in internal control over financial reporting that is less severe than a material weakness yet important enough to merit attention by those charged with governance.

CLA is responsible for the attached audit report dated November 15, 2024, and the conclusions expressed in the report. The OIG does not express opinions on VA’s financial statements, internal control, or compliance with FFMIA, nor does the OIG express conclusions on VA’s compliance with laws and regulations. The independent auditors will follow up on these internal control and compliance findings and evaluate the adequacy of corrective actions taken during the FY 2025 audit of VA’s financial statements.