Federal Reports

For the time period reviewed, we determined that the Opportunities for Ohioans with Disabilities (Ohio) had adequate internal controls to ensure that the data it reported to the Rehabilitation Services Administration (RSA) were complete; however, it did not have adequate internal controls to ensure that the data it reported in its Case Services Report were accurate and adequately supported. Specifically, we found that Ohio (1) lacked policies and procedures to require verification of the data entered into participants’ case files and (2) lacked an adequate monitoring process to ensure that data were accurate and required documentation was maintained in participant case files. In addition, our testing of the data that Ohio reported to RSA found a significant number of incorrect and unverifiable data entries used to calculate Ohio’s performance indicator results. Consequently, we have no assurance that the performance indicator results that RSA calculated were reliable.

Under a contract monitored by the National Credit Union Administration Office of Inspector General, KPMG LLP, an independent certified public accounting firm, performed an audit of the NCUA’s financial statements as of December 31, 2015. This report transmits KPMG’s report on its financial statement audit of the NCUA's financial statements for the Temporary Corporate Credit Union Stabilization Fund as of and for the years ended December 31, 2015 and 2014.

Final Report Assessing the Federal Trade Commission’s Compliance with the Federal Information Security Modernization Act for Fiscal Year 2015

The OIG audited TVA's Ethics Program to determine (1) compliance with applicable statutes and regulations and (2) if management has identified and incorporated best practices. In summary, we did not identify any areas where TVA's Ethics Program did not comply with requirements for federal agencies' ethics programs in Title 5, Code of Federal Regulations, § 2638.203. Additionally, TVA's Ethics Program has incorporated many of the best practices identified, with the exception of having embedded ethics champions throughout the organization. We also found references to an Ethics Council in TVA's Code of Conduct, but we found the Council has been inactive since at least 2011. We recommended TVA's Executive Vice President and General Counsel and Designated Agency Ethics Official consider (1) having ethics champions embedded throughout the organization who could emphasize the importance of ethical conduct at an individual and organizational level and (2) reinstating the Ethics Council or removing references to it from the TVA Code of Conduct. TVA management agreed with our findings and recommendations and plans to take corrective actions.

Limited scope audits involve a limited review of financial and non-financial information of grant recipients to ensure validity and accuracy of reported information, and compliance with state and Federal requirements. Our audit was conducted in accordance with the Government Auditing Standards (2011), issued by the Comptroller General of the United States, and concluded that NASAA generally complied with financial management system and record keeping requirements. However, we identified some areas requiring improvement to ensure that NASAA complies with grant requirements and improve its management of NEA awards. We determined that NASAA did not have written policies and procedures on suspension and debarment, and did not have updated policies and procedures for the management of Federal awards. Additionally, NASAA did not properly document in-kind transactions. Finally, NASAA included unallowable costs in its total outlays reported on its Federal Financial Report.