Federal Reports

The National Endowment for the Humanities (NEH) Office of Inspector General (OIG) reviewed established policies and procedures for the audit function of U.S. AbilityOne (AbilityOne) OIG in effect at September 30, 2024.  Based on our review, the established policies and procedures for the audit function at September 30, 2024, were current and consistent with applicable professional standards, as stated.

In addition to reviewing established policies and procedures for the audit function of AbilityOne OIG, we applied certain limited procedures in accordance with guidance established by the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting Peer Reviews of Audit Organizations of Federal Offices of Inspector General related to AbilityOne OIG’s monitoring of generally accepted government auditing standards (GAGAS) engagements performed by Independent Public Accountants (IPAs) under contract where the IPA served as the auditor.  It should be noted that monitoring of GAGAS engagements performed by IPAs is not an audit; therefore, it is not subject to the requirements of Government Auditing Standards.  The purpose of our limited procedures was to determine whether AbilityOne OIG had controls in place to ensure that IPAs performed contracted work in accordance with professional standards.  We conclude that AbilityOne OIG has such controls in place.  

Our objective was not to express an opinion; accordingly, we do not express an opinion on AbilityOne OIG’s monitoring of work performed by IPAs.

Why We Did This Report

Under the Infrastructure Investment and Jobs Act, or IIJA, the U.S. Environmental Protection Agency was provided with over $60 billion in appropriations for Agency programs, including the Clean Water and Drinking Water State Revolving Fund Programs, the Superfund Program, geographic programs, and more. Since the IIJA’s enactment, the EPA Office of Inspector General has been conducting timely and relevant oversight to ensure that IIJA funds—taxpayer dollars—are used effectively. Our third annual IIJA progress report covers February 1, 2024, through January 31, 2025, and provides an update on our oversight of the EPA’s use of IIJA funds.

Summary

This report provides updates on the oversight work the OIG planned, initiated, or completed during its third year of IIJA oversight. It also details the OIG’s declaration of 2025 as the “Year of Innovation” and highlights the OIG's continued efforts to engage IIJA stakeholders. 

Why We Did This Report

This fourth edition of the U.S. Environmental Protection Agency Office of Inspector General’s Infrastructure Investment and Jobs Act Oversight Plan summarizes our ongoing and planned audits, evaluations, and other engagements concerning the EPA’s implementation of the Infrastructure Investment and Jobs Act, Pub. L. No. 117-58 (2021).

Summary 

This document provides an update to our plan for oversight of the EPA’s implementation of the IIJA.

The 24 projects summarized in this plan relate to the EPA’s IIJA implementation work, although some of these projects have received or will receive partial support from annual appropriations. The appendix to this IIJA Oversight Plan illustrates which of the EPA’s IIJA programs our 24 projects address.

We concluded that the postsecondary institutions’ written policies complied with laws and policies, but documentation and training could be improved.

The Tennessee Valley Authority (TVA) has developed a dam safety program to protect lives and property by ensuring that structures within the program are designed, constructed, and maintained as safely and reliably as practicable.  This program applies to dams, dikes, impoundments, levees, water barrier components, pumping stations, and other appurtenant structures that are included in TVA’s Dam Safety Program inventory.  Due to the importance of maintenance and inspections to the reliable operation of assets, we performed an evaluation of TVA dams to determine if maintenance and inspections had been performed in accordance with established schedules.  TVA has generally performed maintenance but has not performed all inspections in accordance with established schedules for TVA dams.  We identified 43 inspections that were between 1 and 99 months late and 33 that were not performed.  We also determined that TVA had not taken actions to address 34 recommendations from inspections completed in fiscal years 2022 through 2024 or the most recent risk assessments.  Additionally, we identified some areas where governance could be improved related to inaccuracies in inspection manuals and inspections.

Final Management Letter: Potential Opportunity to Consolidate the SEC’s Disclosure Review Information Technology Systems