Federal Reports

What We Looked AtThis report presents the results of a quality control review (QCR) of an audit of the Department of Transportation's (DOT) Enterprise Services Center (ESC) controls. ESC provides financial management services to DOT and other agencies, and operates under the direction of DOT's Chief Financial Officer. The Office of Management and Budget (OMB) requires ESC, as a management services provider, to either provide its user organizations with independent audit reports on the design and effectiveness of its internal controls, or allow user auditors to perform tests of its controls.We contracted with KPMG LLP to conduct this audit subject to our oversight. The objectives of the review were to determine whether (1) management's descriptions of ESC's systems are fairly presented, (2) ESC's controls are suitably designed, and (3) ESC's controls are operating effectively throughout the period of October 1, 2017 through June 30, 2018. We performed a QCR on KPMG's report and related documentation.What We FoundOur QCR disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards.RecommendationsDOT concurs with KPMG's 11 recommendations.The quality control review and attachments have been marked as For Official Use Only to protect sensitive information exempt from public disclosure under the Freedom of Information Act, 5 U.S.C. § 552. To receive a copy of the report, please contact our Freedom of Information Act Office.

What We Looked AtWe reviewed the Navajo Nation's single audit report for the fiscal year ending September 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated June 25, 2018.What We FoundWe found that the report contained an equipment and real property finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the Navajo Nation complies with the equipment and real property requirements.

What We Looked AtWe reviewed the Republic of Palau's single audit report for the fiscal year ending September 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated July 31, 2018.What We FoundWe found that the report contained an equipment and real property management finding that needs prompt action from the Federal Aviation Administration's (FAA) management.RecommendationsWe recommend that FAA ensures that the Republic complies with the equipment and real property management requirements.

What We Looked AtWe reviewed the Middletown Transit District's single audit report for the fiscal year ending June 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated July 10, 2018.What We FoundWe found that the report contained a procurement and suspension and debarment finding that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the District complies with the procurement and suspension and debarment requirements.

OIG reviewed APHIS’, ARS’, and FSIS’ plans and actions to prevent, detect, andrespond to agroterrorism threats or attacks.

What We Looked AtWe reviewed the Territory of American Samoa's single audit report for the fiscal year ending September 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated June 15, 2018.What We FoundWe found that the report contained equipment and real property management, and special tests and provisions (Buy American) findings that need prompt action from the Federal Aviation Administration's (FAA) management.RecommendationsWe recommend that FAA ensures that the Territory complies with the equipment and real property management, and special tests and provisions (Buy American) requirements. We also recommend that FAA recovers $264,077 from Territory, if applicable.

What We Looked AtWe reviewed Amtrak's single audit report for the fiscal year ending September 30, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated June 22, 2018.What We FoundWe found that the report contained an equipment and real property management finding that needs prompt action from the Federal Railroad Administration's (FRA) management.RecommendationsWe recommend that FRA ensures that Amtrak complies with the equipment and real property management requirements.

First Coast Service Options, Inc., overstated Medicare’s share of the Medicare segment pension liabilities by $6.6 million.