Federal Reports

The Office of Inspector General (OIG) initiated this review to identify AbilityOne Program data generated or maintained by Central Nonprofit Agencies (CNA) and/or Nonprofit Agencies (NPA), that is not currently available to the U.S. AbilityOne Commission (Commission).

The evaluation team reviewed and analyzed the new 2024 Cooperative Agreements between the Commission and CNAs, as well as Commission policies and procedures related to data collection and reporting.

The OIG found no data had been collected in the new electronic systems at the time of our re-view. Based on the updated Cooperative Agreements between the Commission and CNAs, the Commission anticipates having access to relevant program data and the new CNA electronic data systems October 1, 2025. The Commission stated it anticipates collecting data using the new electronic systems for approximately one year so that they have enough data points to ensure they are receiving the appropriate data and identifying various trends and patterns within the data.

Through this evaluation, the OIG observed that if the Commission wants to meet its deadline of implementing the electronic data collection and data dashboard by October 1, 2025, it needed to improve communication with DWG. Specifically, clear communication between the Commission and DWG is needed to ensure that relevant data is displayed on the dashboards once they are created.

The OIG has no specific recommendations associated with this report.

This report presents the results of our audit of U.S. Postal Inspection Service’s Expense Purchase Card Use. 

Background

The U.S. Postal Inspection Service, an investigative agency within the Postal Service, uses purchase cards for local buying of general goods and services when day-to-day operational needs cannot be satisfied. Expense purchase cards can be used to purchase items for events, including on-site or off-site official meetings, training, employee recognition and appreciation events, and all event-related expenses. However, cardholders must comply with policies and procedures, such as obtaining approval for purchases and maintaining accurate records for three years. Adhering to these policies is critical to ensure financial integrity and to maintain the public trust and reputation of the U.S. Postal Service and Postal Inspection Service.

What We Did

Our objective was to assess the U.S. Postal Inspection Service’s expense purchase card use. To accomplish our objective, we reviewed 379 purchase card transactions, valued at $367,462, and interviewed Postal Service and Postal Inspection Service Headquarters management.

What We Found

We found opportunities to improve the Postal Inspection Service’s management of the purchase card program. Specifically, Postal Inspection Service personnel made restricted purchases and purchases that may not align with the organization’s business needs. Also, the Postal Inspection Service did not enter awards and gifts presented to employees into the award system. Controls over purchase cards are important to prevent misuse and promote accountability.

Our Objective(s)
To determine (1) whether Cherry Bekaert LLP'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 program, and (2) whether the Chesapeake Bay Bridge and Tunnel District's (CBBT) reporting package complied with the reporting requirements of the Uniform Guidance.

About This Report
During the fiscal year that ended on June 30, 2023, CBBT expended approximately $338.5 million from a DOT program. Cherry Bekaert determined DOT's major program was OST's Transportation Infrastructure Finance and Innovation Act program. We performed a quality control review on the single audit conducted by Cherry Bekaert to verify compliance with all Federal laws and regulations.