An official website of the United States government
Here's how you know
Official websites use .gov
A .gov website belongs to an official government organization in the United States.
Secure .gov websites use HTTPS
A lock (
) or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.
Brought to you by the Council of the Inspectors General on Integrity and Efficiency
Federal Reports
Report Date
Agency Reviewed / Investigated
Report Title
Type
Location
Department of Justice
Audit of the Office of Justice Programs Bureau of Justice Assistance Comprehensive Opioid, Stimulant, and Substance Use Program Grants Awarded to the City of Newburyport, Newburyport, Massachusetts
The Office of Inspector General (OIG) is commencing the Fiscal Year 2026 AbilityOne Commission (Commission) Financial Statement Audit.The objective of the audit is to express an opinion on whether the Commission’s financial statements are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles.
The Chief Financial Officers Act of 1990, P.L. 101-576, as amended by the Government Management Reform Act, P.L. 103-356, requires 24 major agencies of the Federal Government to prepare and submit audited financial statements.For Federal entities not covered by the Chief Financial Officers Act, the Accountability of Tax Dollars Act of 2002 requires those Federal agencies and entities to prepare and submit audited financial statements to the Office of Management and Budget and Congress.
The audit will be performed in accordance with generally accepted government auditing standards (GAGAS), established by the U.S. Government Accountability Office, Government Auditing Standards (2024 Revision).The independent public accounting (IPA) firm Harper, Rains, Knight & Company (HRK) will conduct the audit, and the OIG will provide oversight as required by the IG Act of 1978, as amended.
Please be advised, the monitoring conducted by the OIG of HRK is not a product in accordance with GAGAS.The IPA firm is the principal auditor, and the OIG will not express an opinion on the U.S. AbilityOne Commission’s financial statements, internal controls over financial reporting, or compliance with laws and regulations.
The Office of Inspector General (OIG) is initiating an evaluation of the Commission’s information security program pursuant to the Federal Information Security Modernization Act of 2014 (FISMA).
The objective of the evaluation is to determine the effectiveness of the Commission’s information security program and practices. The evaluation will assess information security program controls to support the OIG’s reporting of FISMA metrics into the Department of Homeland Security’s CyberScope application. The independent public accounting firm Harper, Rains, Knight & Company will conduct the evaluation with the OIG providing oversight as required by the IG Act of 1978, as amended.
This review will be performed in accordance with the Quality Standards for Inspection and Evaluation issued by the Council of the Inspectors General on Integrity and Efficiency.
We conducted this audit to determine whether the EPA is managing its Superfund special accounts properly and timely in accordance with applicable laws, policies, and guidance.
Summary of Findings
Based on our in-depth review of nine Superfund special accounts, we found that the EPA generally managed special accounts in accordance with applicable laws, policies, and guidance, with the exceptions that the EPA needs to take steps to expeditiously use the funds in the Anniston Lead Superfund Site special account and needs to correct special accounts with negative balances in a timely manner.
