Federal Reports

Why We Did This Report

The U.S. Environmental Protection Agency Office of Inspector General conducted this audit to assess the EPA’s compliance with the fiscal year 2024 Inspector General Federal Information Security Modernization Act of 2014 reporting metrics. The reporting metrics outline five security function areas and nine corresponding domains to help federal agencies manage cybersecurity risks.

Summary of Findings

We assessed the EPA’s information security program effectiveness against the Office of Management and Budget’s FY 2023–2024 Inspector General Federal Information Security Modernization Act of 2014 (FISMA) Reporting Metrics at the maturity level of Level 4 (Managed and Measurable). The Agency achieved Level 4 ratings for 30, or 81 percent, of the 37 fiscal year 2024 metrics. Overall, we concluded that the EPA achieved a maturity level of Level 4 for the five security functions and nine domains outlined in the IG FISMA Reporting Metrics. This means that the EPA collects quantitative and qualitative measures on the effectiveness of policies, procedures, and strategies across the organization that are used to assess and make necessary changes. We identified that the EPA had deficiencies in the following areas:

• Complete and accurate inventory of EPA information systems.
• Software asset management data. We found that the Agency’s software management asset tool lacks complete and accurate data related to its software license inventory.

Our investigation determined that an Amtrak Trackman based in Philadelphia, Pennsylvania, violated company policies by failing to disclose three criminal convictions for theft—including two graded as felonies—in his employment application. The employee was terminated on April 2, 2025, and is no longer eligible for rehire.

This final report provides the results of our audit of the Puerto Rico Department of Agriculture’s (PR DOA’s) use of Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) and Consolidated Appropriations Act (CAA) of 2021 funds. Our objective was to determine whether PR DOA’s costs claimed through the CARES Act and CAA funds were allowable, allocable, and reasonable in accordance with federal cost principles.3 We conducted this audit as part of a response to a congressional request. This report provides answers to congressional questions related to CARES Act and CAA funds. To answer the audit objective and the congressional request, we ascertained the status of the award and funds expended and conducted limited testing of expenditures. We tested approximately $297,111 in costs claimed from the expended $2,508,354 CARES Act and CAA funds and found that PR DOA had documentation to support that costs claimed were allowable, allocable, and reasonable in accordance with federal cost principles.
For the 74 applications we reviewed, PR DOA maintained documentation that generally supported that applicants for aid were eligible to receive incentive payments of CARES Act and CAA funds. Specifically, we relied on the sworn statements provided and additional verification steps taken by PR DOA officials as support that applicants had incurred an economic loss greater than 35 percent. Based on the results of our review and the similar finding and recommendation in our report titled Puerto Rico’s Department of Natural and Environmental Resources Properly Disbursed Funds but Was Slow in Expending Fishery Disaster Assistance Funds, we did not make any recommendations in this report.

This report presents the results of our audit of delivery operations and property conditions at the Avondale Goodyear Main Post Office in Goodyear, AZ.

This report presents the results of our audit of delivery operations and property conditions at the Boulder Hills Station in Phoenix, AZ.
 

This report presents the results of our audit of delivery operations and property conditions at the Scottsdale Airpark Station in Scottsdale, AZ.

This report presents the results of our audit of the West Valley Processing and Distribution Center.

The U.S. Postal Service’s mission is to provide timely, reliable, secure, and affordable mail and package delivery to more than 160 million residential and business addresses across the country. The U.S. Postal Service Office of Inspector General reviews delivery operations at facilities across the country and provides management with timely feedback in furtherance of this mission.