Federal Reports

We performed this review to determine whether the Yukon-Koyukuk School District’s (Alaska) expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all of the ESSER expenditures we reviewed for the Yukon-Koyukuk School District (Yukon-Koyukuk) were allowable. However, we found that Yukon-Koyukuk did not comply with key competitive procurement process or documentation requirements when procuring the goods or services associated with three (38 percent) of eight non-personnel expenditures, totaling $24,386 (26 percent) of the $92,527 in non-personnel expenditures we reviewed. For these expenditures, Yukon-Koyukuk used a competitive process but did not maintain documentation supporting its awarding of contracts to the selected vendors. We made two recommendations to address the procurement issues we identified to ensure ESSER funds are used, documented, and managed in accordance with applicable requirements.

The U.S. Postal Service’s mission is to provide the nation with trusted, safe, and secure mail services. As the Postal Service provides mail service to almost 167 million addresses six days a week as part of its universal service obligation, mail can be subject to theft, including internal theft. Internal mail theft includes the theft, destruction, or delay of mail and packages by postal employees.

We found BIE did not maintain supporting documentation for its analysis required by House Report 116-448.

Our Objective(s)To determine whether (1) Charles E. Harris & Associates, Inc.’s (CEH) audit work complied with the Single Audit Act of 1984, as amended, 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) the Greater Dayton Regional Transit Authority’s (Authority) reporting package complied with the reporting requirements of the Uniform Guidance.About This ReportDuring the fiscal year that ended on December 31, 2022, the Authority expended approximately $39 million from DOT programs. CEH determined DOT’s major program was FTA’s Federal Transit Cluster. We performed a quality control review on the single audit conducted by CEH to ensure compliance with all Federal laws and regulations.What We FoundReview of Audit WorkCEH complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOT’s major program.We found nothing to indicate that CEH's opinion on DOT's major program was inappropriate or unreliable.We identified deficiencies in CEH’s audit work that require correction in future audits.Review of Reporting PackageWe did not identify any deficiencies that required correction and resubmission.QCR RatingWe assigned CEH an overall rating of Pass with Deficiencies.

The SBIR and STTR Extension Act of 2022 reauthorized the Small Business Innovation Research (SBIR) and the Small Business Technology Transfer (STTR) programs. The Inspector General of a Federal agency that participates in the SBIR or STTR programs must submit an annual report to Congress describing its investigations involving those programs (15 U.S.C. Section 638b(c). Information in this report presents the OIG investigative information related to SBIR for FY 2024.