Federal Reports

This report presents the results of our audit of the Postal Automated Redirection System. 

The Postal Automated Redirection System (PARS) was deployed in 2007 to handle letter mail that cannot be delivered to the name and address on the mailpiece. Mail sorting equipment can automatically intercept mail with an active Change of Address (COA), and PARS sorting equipment can forward it to the new destination, reducing additional mail handling. If mail that is undeliverable as addressed is not intercepted during the automated process, a carrier at the delivery unit can identify it as either forwardable — with a valid COA — or as return to sender and send it back to the plant for further processing. With the average American moving 11.7 times in their lifetime, the Postal Service must effectively handle PARS mail to ensure timely delivery of essential communications, such as bills, checks, and court documents. 

Our objective was to assess the effectiveness of procedures for processing and handling PARS mail. To accomplish our objective, we conducted interviews with U.S. Postal Service Headquarters management, obtained and analyzed PARS related data for fiscal years (FY) 2023 and 2024, and determined avoidable costs incurred due to identified issues. 

Our evaluation’s objective was to assess NTIA’s implementation of the Public Wireless Supply Chain Innovation Fund program. We determined the steps NTIA took to award and disburse program funds, the challenges NTIA faced while implementing the program, and the status of awards and disbursements. 

We found that although NTIA has taken steps to mitigate some challenges it faced when implementing the Innovation Fund program, it would benefit from developing a comprehensive strategic plan that would ensure the program’s success. We found that NTIA did not have a sufficient strategy for anticipating emerging industry challenges, had not fully developed program goals and strategic objectives that align with the program’s statutory objectives, and did not develop a comprehensive staffing plan before it began awarding grants. 

The lack of an adequate strategic plan limits NTIA’s ability to effectively measure the program’s performance and mitigate future challenges. With over $853 million in grant funds left to award, issues may continue to arise if NTIA does not improve its program planning.

Our Objective(s)To determine (1) whether Bowman & Company, LLPs 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 Transportations (DOT) major programs, and (2) whether the Delaware River Port Authoritys reporting package complied with the reporting requirements of the Uniform Guidance.
Why This AuditDuring the fiscal year that ended on December 31, 2022, the Delaware River Port Authority expended approximately $32 million from DOT programs. Bowman & Company determined DOTs major programs were FTAs Federal Transit Cluster, FHWAs Highway Planning and Construction Cluster, and OSTs National Infrastructure Investments Discretionary Grant Program. We performed a quality control review on the single audit conducted by Bowman & Company to ensure compliance with all Federal laws and regulations.
What We FoundReview of Audit Work

Bowman & Company complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOTs major programs.
We found nothing to indicate that Bowman & Companys opinion on DOT's major programs was inappropriate or unreliable.

Review of Reporting Package

We did not identify any deficiencies that required correction and resubmission of the Port Authoritys reporting package.

RatingWe assigned Bowman & Company an overall rating of Pass.