Federal Reports

Why We Did This Report

We conducted this audit to determine whether the Environmental Finance Centers, which are funded by annual and Infrastructure Investment and Jobs Act appropriations and perform work in EPA Region 4 states, are accomplishing the outputs and outcomes established in their cooperative agreements.

Summary of Findings

We found that six out of the eight Environmental Finance Centers, or EFCs, that provided technical assistance, or TA, in EPA Region 4 exceeded their target output for the number of communities receiving TA over the first year of performance under their cooperative agreements.

Why We Did This Report

We conducted this evaluation to identify state-level trends in Resource Conservation and Recovery Act enforcement data for large quantity generators from 2020 through 2024.

Summary of Findings

From 2020 through 2024, the EPA and some authorized states did not fully meet their commitment to inspect all large quantity generators, or LQGs, within that five-year period.

The Office of Inspector General (OIG) is commencing the Fiscal Year 2026 AbilityOne Commission (Commission) Financial Statement Audit.  The objective of the audit is to express an opinion on whether the Commission’s financial statements are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles.

The Chief Financial Officers Act of 1990, P.L. 101-576, as amended by the Government Management Reform Act, P.L. 103-356, requires 24 major agencies of the Federal Government to prepare and submit audited financial statements.  For Federal entities not covered by the Chief Financial Officers Act, the Accountability of Tax Dollars Act of 2002 requires those Federal agencies and entities to prepare and submit audited financial statements to the Office of Management and Budget and Congress. 

The audit will be performed in accordance with generally accepted government auditing standards (GAGAS), established by the U.S. Government Accountability Office, Government Auditing Standards (2024 Revision).  The independent public accounting (IPA) firm Harper, Rains, Knight & Company (HRK) will conduct the audit, and the OIG will provide oversight as required by the IG Act of 1978, as amended.

Please be advised, the monitoring conducted by the OIG of HRK is not a product in accordance with GAGAS. The IPA firm is the principal auditor, and the OIG will not express an opinion on the U.S. AbilityOne Commission’s financial statements, internal controls over financial reporting, or compliance with laws and regulations. 

The Office of Inspector General (OIG) is initiating an evaluation of the Commission’s information security program pursuant to the Federal Information Security Modernization Act of 2014 (FISMA). 

The objective of the evaluation is to determine the effectiveness of the Commission’s information security program and practices.  The evaluation will assess information security program controls to support the OIG’s reporting of FISMA metrics into the Department of Homeland Security’s CyberScope application.  The independent public accounting firm Harper, Rains, Knight & Company will conduct the evaluation with the OIG providing oversight as required by the IG Act of 1978, as amended.

This review will be performed in accordance with the Quality Standards for Inspection and Evaluation issued by the Council of the Inspectors General on Integrity and Efficiency.