Federal Reports

This report contains the results of our audit of the National Institute of Standards and Technology (NIST) working capital fund (WCF). We conducted the audit in response to language included in the Senate Appropriations Committee Report related to the Department’s FY 2015 appropriations, which directs OIG to audit all of the Department’s working capital funds. The overall objective of our audit was to evaluate specific budgetary and fund controls over the NIST WCF in FYs 2012–2014. Specifically, our objectives were to determine whether (1) the carryover balance in the WCF is valid and supported; (2) funds received in advance on reimbursable agreements were legally available when earned; and (3) controls for building overhead rates and distributing charges to NIST projects, divisions, and organizational units are implemented and functioning as intended.

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In September 2013, nearly 1 year after Hurricane Sandy made landfall, the Substance Abuse and Mental Health Services Administration (SAMHSA) awarded $2.1 million in Disaster Relief Act funding to Link2Health Solutions, Inc. (L2HS), for the implementation and operation of the Sandy Helpline, which was developed to provide crisis response services to individuals impacted by Hurricane Sandy for 2 years.

Group Health Incorporated, an Emblem Health Company, claimed unallowable pension costs of $1.2 million for Medicare reimbursement on its Incurred Costs Proposals for plan years 2007 and 2008.

From October 1, 2011, through September 30, 2012, the California Department of Health Care Services claimed approximately $31,000 in unallowable enhanced Federal reimbursement for Medicaid family planning drugs and supplies in Los Angeles and Orange Counties. Some of this amount represented duplicate payments, and the remainder was for drugs and supplies that were not provided to beneficiaries.