Federal Reports

The Child Care and Development Block Grant Act (CCDBG Act) of 2014 added new requirements for States that received funding from the Child Care and Development Fund (CCDF) to conduct comprehensive criminal background checks on staff members and prospective staff members of childcare providers every 5 years. Criminal background check requirements apply to any staff member who is employed by a childcare provider for compensation or whose activities involve the care or supervision of children or unsupervised access to children.

What Office of Inspector General Evaluated

The objectives of this audit were to: 

• Determine whether Financial Service Directorates estimate of lost early pay discounts on accounts payable invoices was accurate
• Identify fiscal year contracts that the Library awarded to vendors on the General Services Administration’s schedules that included discount terms for early payment to determine whether the Library captured the discounts on contracts affiliated with the schedules

What Office of Inspector General Found

• The Library is failing to include early payment discounts into contracts awarded under GSA schedules, and did not take advantage of discounts that vendors were required to offer.
• The Library is not taking advantage of all early payment discounts offered by vendors.

What Office of Inspector General Recommend

• Incorporate early payment discount terms, offered by vendors in General Services Administration schedules, into Library contracts so that the Library has the Opportunity to earn the discounts offered.
• To the extent it is legally and administratively possible, pursue collections for invoices paid both prior to and after February 24, 2019, for the 38 Library contracts awarded from GSA contracts containing early payment discount terms. In addition, the Library should also earn, and receive all discounts on invoices submitted for these contracts subsequent to our Audit report.   
• Instruct  Contracting Officers’ Representatives to notify Financial Services Directorate of any early payment discount terms offered by a vendor on an invoice, which are not included in the invoice processing platform drop down menu. Financial Services Directorate should then update the drop down menu to include the applicable discount terms, to ensure that the vendor can select the appropriate early payment discount terms from the drop down menu on future invoices.
• Instruct the Contracting Officers’ Representatives to review the actual invoice submitted by the vendor for early payment discount terms being offered.
• Instruct the Contracting Officers’ Representatives to review the comment section in invoice processing platform for each invoice, and Identify fiscal year any early payment discount terms offered by the vendor.

We identified nine contractor employees who were H-1B visa nonimmigrants betweenJanuary 31, 2017, and January 31, 2019. We determined the nine contractor employees we identified as being H-1B nonimmigrants met selected criteria of the visa regulations. However, we could not confirm the actual number of H-1B visa nonimmigrants or foreign nationals who worked at TVA during the scope of our evaluation because the data in citizenship and visa fields in TVA’s Human Resources system was determined to be unreliable. Additionally, we identified an opportunity for improvement related to verifying documentation supporting nonimmigrant employment eligibility of contractor employees.