Federal Reports

The Plan identifies the products OIG intends to issue during the specified time frame. The list of products reflects what we can reasonably accomplish with theavailable resources, and we recognize that work of more immediate concern may arise requiring us to adjust our priorities.

TrailBlazer Health Enterprises, LLC (TrailBlazer), understated the Medicare segment pension assets by $1.2 million as of April 30, 2013. In addition, TrailBlazer understated Medicare's share of the Medicare segment excess pension assets by $1.2 million as of April 30, 2013, as a result of the Medicare segment closing.

TrailBlazer Health Enterprises, LLC, did not claim $4.3 million of allowable Medicare pension costs on its Final Administrative Cost Proposals for fiscal years 2005 through 2011.

Head Start grantees are required to have Single Audits conducted in accordance with the Office of Management and Budget Circular A 133 (also known as A-133 audits) for fiscal years beginning before December 26, 2014. The Administration for Children and Families (ACF) had a process in place to ensure that (1) it responded in a timely manner to Head Start grantees' A 133 audit findings by issuing management decisions on those findings within the required 6 months and (2) Head Start grantees took corrective action on A-133 audit findings. Specifically, for Region IX Head Start grantees (located in Arizona, California, Hawaii, and Nevada) that submitted audit reports to the Federal Audit Clearinghouse, ACF resolved recurring audit findings in accordance with Federal requirements and ACF policies and procedures. Accordingly, this report contains no recommendations.