Federal Reports

Our Objective(s)To evaluate the Federal Railroad Administrations (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) FRAs 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 FRAs 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 FRAs 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 FRAs AERs resulted from a system issue in FRAs Railroad Compliance System we identified in a previous audit.

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

Our Objective(s)To determine (1) whether Crowe PR PSCs 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 Puerto Rico Highways and Transportation Authoritys (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 DOTs major programs were FHWAs Highway Planning and Construction and FTAs 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 DOTs major programs.
We found nothing to indicate that Crowe PRs opinion on DOT's major programs were inappropriate or unreliable.
We identified an unreported noncompliance in Crowe PRs 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 Authoritys reporting package that required correction and resubmission.

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

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.

Why We Did This Report

The U.S. Environmental Protection Agency Office of Inspector General conducted this audit to assess the EPA’s oversight of state subrecipient monitoring in the Clean Water State Revolving Fund Program, including the monitoring of subrecipients of Infrastructure Investment and Jobs Act funds.

Summary of Findings

While the annual review procedures for nondiscrimination laws, suspension and debarment, and single audit requirements follow statutory requirements, we found opportunities for the EPA to improve its oversight practices in the annual review steps devoted to subrecipient monitoring activities in these areas. The EPA provided CWSRF Program guidance that supported the three states that we reviewed in monitoring the subrecipients in their state CWSRF programs. The EPA could further support the states in their subrecipient monitoring activities by providing a guide of best practices for subrecipient monitoring and a best practices guide for helping equivalency subrecipients compliance.

We also made observations outside of our audit objective. The CWSRF capitalization grant terms and conditions could include a requirement that recipients and subrecipients must report violations of federal criminal law involving fraud, bribery, or gratuity violations to the OIG. The EPA could also encourage states to include a provision in their CWSRF loan agreements consistent with 2 C.F.R. § 200.113.