Federal Reports

Report on Internal Control Fiscal Year 2021

Report on Compliance with Laws and Regulations Fiscal Year 2021

In this audit, we assessed the schedule and projected costs for the first several missions of the Artemis program and NASA's ambitious effort to return humans to the Moon and establish a long-term presence.

This annual report identifies the top management and performance challenges facing NASA in 2021.

Allmond & Company found the CSB’s financial statements to be fairly presented and free of material misstatements.

We are pleased to provide the Top Management Challenges Report. In accordance with the Reports Consolidation Act of 2000, the Office of Inspector General reports on the most serious management and performance challenges facing the U.S. AbilityOne Commission. In this year’s Top Management and Performance Challenges Report, we include the most pressing challenges and added two watch list items. Challenges: 1) enhancement of program compliance, 2) breakdowns in internal control over financial management and reporting (formerly named, in 2020 Report, Addressing Anti-deficiency Violations and Strengthening Financial Management), 3) growing list of unimplemented OIG audit recommendations, 4) successful implementation of the Section 898 Panel recommendations, 5) allocation of roles, resources responsibilities, and authorities and responsibilities among the Commission senior staff, 6) higher level of transparency and communication needed to enhance program confidence, 7) establishing an enterprise-wide risk management framework, 8) implementation of cooperative agreements given Central Nonprofit Agencies (CNA) growth, and 9) erosion of statutory program authority; Watch List Items: 1) Accessibility, and 2) AbilityOne Program growth and program risk.

The Office of the Inspector General is required by the Federal Information Security Modernization Act of 2014 (FISMA) to conduct an annual independent evaluation that determines the effectiveness of the information security program (ISP) and practices of its respective agency. Our objective was to evaluate the Tennessee Valley Authority’s ISP and practices as defined by the FY 2021 IG FISMA Reporting Metrics Version 1.1. Our audit scope was limited to answering the FY 2021 IG FISMA metrics developed as a collaborative effort by the Office of Management and Budget, Department of Homeland Security, and Council of Inspector Generals on Integrity and Efficiency in consultation with the Federal Chief Information Officer Council. The FY 2021 IG FISMA metrics recommend a majority of the functions be at a maturity level 4 (managed and measurable) or higher to be considered effective. Based on our analysis of the metrics and associated maturity levels defined with the IG FISMA metrics, we found TVA’s ISP was operating in an effective manner.

We found the EPA’s financial statements to be fairly presented and free of material misstatement.

What We Looked AtWe contracted with the independent public accounting firm KPMG LLP to audit the Department of Transportation's (DOT) consolidated financial statements as of and for the fiscal years ended September 30, 2021, and September 30, 2020. KPMG was required to provide an opinion on those financial statements, report on internal control over financial reporting, and report on compliance with laws and other matters. The contract also required KPMG to perform the audit in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Governmental Accountability Office's and Council of the Inspectors General on Integrity and Efficiency's Financial Audit Manual. We performed a quality control review of KPMG's report dated November 12, 2021, and related documentation, and inquired of its representatives.What We FoundOur quality control review disclosed no instances in which KPMG did not comply, in all material respects, with U.S. generally accepted Government auditing standards.RecommendationsDOT concurred with KPMG's seven recommendations. We agree with KPMG's recommendations and are not making any additional recommendations.