Federal Reports

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In planning and performing our audit of the financial statements of the United States Capitol Police (USCP or the Department) as of and for the year ended September 30, 2016 (FY 2016), in accordance with auditing standards generally accepted in the United States of America, we considered USCP's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements and on internal control over financial reporting.

We found that the Rehabilitation Services Administration (RSA) did not have adequate internal controls to provide reasonable assurance that data State vocational rehabilitation agencies submitted in their RSA-911 reports were accurate and complete. We found that RSA’s monitoring procedures did not require program staff to determine whether State vocational rehabilitation agencies had established and implemented adequate internal controls that provided reasonable assurance that their data were accurate and complete, nor did the procedures require program staff to perform any testing of the data during monitoring visits. We also found that RSA did not require State vocational rehabilitation agencies to certify that the data submitted were accurate and complete. Lastly, we found that although RSA’s edit check programs provided some level of assurance regarding the completeness of State vocational rehabilitation agency submitted data, RSA had not properly documented its procedures on the use of these programs.

17-AUD-06 was issued on November 15, 2016 without management's response. The response was received on December 7, 2016. We assessed management's response and action plan.