Federal Reports

What We Looked AtWe performed a quality control review (QCR) on the single audit that Plante & Moran, PLLC performed for the Wayne County Airport Authority’s (WCAA) fiscal year that ended December 31, 2022. During this period, WCAA expended approximately $75.4 million from U.S. Department of Transportation (DOT) programs. Plante & Moran determined that DOT’s major program was the Federal Aviation Administration’s Airport Improvement Program. Our QCR objectives were to determine whether (1) Plante & Moran’s 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 DOT’s major program and (2) WCAA’s reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundPlante & Moran complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major program. We found nothing to indicate that Plante & Moran’s opinion on DOT’s major program was inappropriate or unreliable. However, we identified deficiencies in Plante & Moran’s audit work that require correction in future audits. Accordingly, we assigned Plante & Moran a rating of pass with deficiencies. 

Objective: To report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution action.

Objective: To report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution action.

Objective: To report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to SSA for resolution action.

The Department of Homeland Security's technology, procedures, and coordination were not fully effective to screen and vet non citizens applying for admission into the United States or asylum seekers whose asylum applications were pending for an extended period. Although U.S. Customs and Border Protection (CBP) deployed new technologies to enhance traveler screening, it could not access all Federal data necessary to enable complete screening and vetting of noncitizens seeking admission into the United States. In addition, CBP used varied and sometimes inconsistent inspection procedures for travelers arriving in vehicles at land ports of entry. Finally, CBP does not have the technology to perform biometric matching on travelers arriving in vehicles at land ports of entry.

Follow-Up and Close-Out of the Review of the FLRA's Contract File Management System

This report presents the results of our verification inspection of the U.S. Small Business Administration’s (SBA) corrective actions for the six recommendations from the Office of Inspector General (OIG) audit report SBA’s State Trade Expansion Program (Report 18-11).We initiated this verification inspection to follow up on the six recommendations and determine whether SBA’s corrective actions are still in place and effective. Accordingly, our objective was to determine the effectiveness of SBA’s corrective actions for 1) establishing performance measurements using the recipients’ reported data, 2) developing policies and implementing a process to ensure recipients report accurate and complete information, 3) clearly defining essential measurement criteria, 4) requiring State Trade Expansion Program applicants to include reimbursement and activity thresholds in their proposals, 5) enhancing the quarterly review process, and 6) increasing oversight of cooperative agreement recipients. We determined that recommendations 1, 2, and 3 were fully implemented; however, SBA management only partially addressed recommendations 4, 5, and 6. We will track management’s execution by reopening these three recommendations and will work with SBA to establish a target date for implementing corrective actions through the audit follow-up process.The Trade Facilitation and Trade Enforcement Act of 2015 (the Act) directed the U.S. Small Business Administration (SBA) to establish the State Trade Expansion Program (STEP). In FY 2023, STEP grant awards totaled $19.92 million.