Federal Reports

Based on our review of 45 judgmentally sampled awards (15 non-competitive grants and 30 other than full and open competition [OTFOC] contracts), we found DHS complied with applicable laws and regulations. DHS officials supported award decisions with the required planning, market research, justification, and approval documentation to ensure effective stewardship of taxpayer dollars. However, we determined the Department’s report was inaccurate because DHS did not sufficiently identify, review, and validate award information. Although we worked with DHS officials to ensure we had an accurate population for our testing purposes, inaccurate data in the report could hinder our ability to assess DHS’ compliance with applicable laws and regulations in future reporting submissions. We made two recommendations to help improve DHS’ procedures and ensure future reporting submissions are accurate. The Department concurred with the two recommendations.

The Postal Service operates about 1,200 elevators at over 500 facilities, which includes passenger and freight elevators of various types and sizes. In November 2015, the Postal Service established the Elevator Modernization Program (EMP) to refurbish, upgrade, and modernize elevators at its facilities. The intent of the program was to improve elevator reliability for mail processing operations and ensure passenger elevators meet industry standards in terms of safety, reliability, performance, and aesthetics. Since January 2016, the EMP modernized 121 elevators at 53 facilities and expended about $146 million in capital commitments. Our objective was to determine whether the U.S. Postal Service is managing its elevator modernization program to minimize equipment downtime and the cost of repairs.

In August 2020, U.S. Representative Bobby Rush, 1st Congressional District of Illinois, requested that we conduct an investigation after he received over 600 complaints regarding inadequate mail delivery for customers serviced by four stations in the Chicago District. The Postal Service stations included Auburn Park, Henry McGee, Ashburn, and James E. Worsham. Congressman Rush stated that constituents reported they had not received their mail for up to four weeks and received unsatisfactory service at the retail counter. Our objective was to evaluate mail delivery and customer service issues at the Auburn Park, Henry McGee, Ashburn, and James E. Worsham Stations.

EAC OIG, through the independent public accounting firm of McBride, Lock, & Associates, LLC, audited $4.5 million in funds received by the Arkansas Secretary of State under the Help America Vote Act. The objectives of the audit were to determine whether the Office: 1) used funds for authorized purposes in accordance with Section 101 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the budget plan provided to EAC.

What We Looked AtThis report presents the results of our quality control review (QCR) of Allmond & Company, LLC’s management letter regarding the audit it conducted, under contract with us, of the National Transportation Safety Board’s (NTSB) financial statements for fiscal years 2020 and 2019. In addition to its audit report on NTSB’s financial statements, Allmond issued a management letter that discusses internal control matters that it was not required to include in its audit report. What We FoundOur QCR of the management letter disclosed no instances in which Allmond did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsAllmond made eight recommendations in its management letter. NTSB concurred with all eight recommendations.