Federal Reports

Final Management Letter: Audit of the SEC’s Efforts to Recruit and Retain a Highly Skilled Workforce and Address Related Challenges

The objective of our audit was to assess the NRC’s compliance with the Payment Integrity Information Act of 2019 for fiscal year 2024 in accordance with Office of Management and Budget Memorandum M-21-19, Appendix C to OMB Circular No. A-123, Requirements for Payment Integrity Improvement, dated March 5, 2021.  The OIG found that the NRC complied with the requirements of the Payment Integrity Information Act of 2019 for Fiscal Year 2024.

The objective of our performance audit was to assess the Defense Nuclear Facilities Safety Board’s (DNFSB) compliance with the Payment Integrity Information Act of 2019 for Fiscal Year 2024, in accordance with Office of Management and Budget Memorandum M-21-19, Appendix C to OMB Circular A-123, Requirements for Payment Integrity Improvement, dated March 5, 2021.  The OIG found that the DNFSB complied with the requirements of the Payment Integrity Information Act of 2019 for Fiscal Year 2024.

Our Objective(s)To evaluate the Federal Railroad Administration's (FRA) oversight of railroads' implementation of the Roadway Worker Protection (RWP) regulation. Specifically, we assessed (1) RWP oversight activities conducted by FRA safety inspectors, (2) FRA's on-track safety program reviews, and (3) pursuit of civil penalties for RWP violations.
Why This AuditGiven the continuing occurrence of RWP-related accidents and the substantial increase in funding for rail projects through the Infrastructure Investment and Jobs Act, we initiated this audit to evaluate FRA's oversight of railroads' implementation of the RWP regulation.
What We FoundFRA is performing fewer RWP-related inspections, and available data are not effectively used to inform RWP oversight or planning.

In 2022, safety inspectors completed 10 percent fewer inspection reports overall, but 17 percent fewer RWP-related inspection reports.
FRA created new RWP-related inspection activity codes but reporting errors and missing inspection details limit FRA's oversight.
FRA does not use injury data for RWP oversight or inspection planning because it is difficult to identify injuries caused by non-compliance.
FRA lacks a documented data quality assurance process for its new inspection data system.

FRA monitors railroads' compliance with some on-track safety program (OTSP) requirements but does not document comprehensive reviews.

FRA does not consistently document OTSP reviews. This is due to a lack of centralized recordkeeping and staff turnover.
FRA improved its OTSP notification process by providing railroads an email reporting option. FRA also developed an internal webpage to centralize documentation and guidance for officials and inspectors.

FRA took RWP enforcement actions but published incorrect closed case data in recent Annual Enforcement Reports (AERs).

FRA assessed $1.3 million in monetary penalties for 472 RWP violations from fiscal years 2018 through 2023.
Incorrect RWP data reported in FRA's AERs resulted from a system issue in FRA's Railroad Compliance System we identified in a previous audit.

RecommendationsWe are making 13 recommendations to improve FRA's oversight of railroads' compliance with the RWP regulation.

Our Objective(s)To determine (1) whether Crowe PR PSC's work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditor's work on the U.S. Department of Transportation's (DOT) major programs, and (2) whether the Puerto Rico Highways and Transportation Authority's (Authority) reporting package complied with the reporting requirements of the Uniform Guidance.
Why This ReportDuring the fiscal year that ended on June 30, 2023, the Authority expended approximately $189 million from DOT programs. Crowe PR determined DOT's major programs were FHWA's Highway Planning and Construction and FTA's Formula Grants for Rural Areas and Tribal Transit Program. We performed a quality control review on the single audit conducted by Crowe PR to verify compliance with all Federal laws and regulations.
What We FoundReview of Audit Work

Crowe PR complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOT's major programs.
We found nothing to indicate that Crowe PR's opinion on DOT's major programs were inappropriate or unreliable.
We identified an unreported noncompliance in Crowe PR's audit work that is required to be reported in a reissued single audit report.

Review of Reporting Package

We did not identify any deficiencies in the Authority's reporting package that required correction and resubmission.

RatingWe assigned Crowe PR an overall rating of Pass with deficiencies.