Federal Reports

Williams Adley found FEMA did not ensure that the Puerto Rico Department of Education (PRDE) established and implemented policies, procedures, and practices to account for and expend PA grant funds according to Federal regulations and FEMA guidance. Specifically, PRDE was significantly late in completing emergency work and submitting cost reimbursement requests to FEMA. This occurred because FEMA did not always provide consistent and clear guidance to PRDE and PRDE personnel lacked knowledge managing large-scale repair, construction, and disaster recovery projects. We made two recommendations to improve PRDE’s management of PA funds, ensuring they are expended according to Federal regulations and FEMA guidance. FEMA concurred with the recommendations.

SIGTARP Recommends Treasury Put To Better Use Unspent Funds In Tarp To Enhance Existing Unemployment Mortgage Assistance Through Hardest Hit Fund In Light Of Recent Significant Unemployment

Los éxitos del Programa Frontera 2020 en la mejora de las condiciones ambientales y la salud pública no pueden conocerse ni documentarse plenamente sin controles de gestión más estrictos.

What We Looked AtThis report presents the results of our quality control review (QCR) of Allmond & Company, LLC’s management letter related to the audit it conducted, under contract with us, of the National Transportation Safety Board’s (NTSB) financial statements for fiscal years 2019 and 2018. 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 Allmond’s management letter disclosed no instances in which Allmond did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsAllmond made three recommendations in its management letter. NTSB concurred with all recommendations.

What We Looked AtThis report presents the results of our quality control review (QCR) of KPMG LLP’s management letter related to the audit it conducted, under contract with us, of the Federal Aviation Administration’s (FAA) consolidated financial statements for fiscal years 2019 and 2018. In addition to its audit report on FAA’s financial statements, KPMG issued a management letter that discusses eight internal control matters that it was not required to include in its audit report. What We FoundOur QCR of KPMG’s management letter disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsKPMG made eight recommendations in its management letter. FAA concurred with all eight recommendations.

What We Looked AtThis report presents the results of our quality control review (QCR) of KPMG LLP’s management letter related to the audit it conducted, under contract with us, of the Department of Transportation’s (DOT) consolidated financial statements for fiscal years 2019 and 2018. In addition to its audit report on DOT’s financial statements, KPMG issued a management letter that discusses eight internal control matters that it was not required to include in its audit report. What We FoundOur QCR of KPMG’s management letter disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsKPMG made 14 recommendations in its management letter. DOT concurred with all 14 recommendations.

This is the first audit of the Cooperative Agreements. The genesis of the agreements goes to the GAO report-Employing People with Blindness or Severe Disabilities, Enhanced Oversight of the AbilityOne Program Needed, GAO-13-457, dated May 2013. GAO recommended that the Commission develop written agreements with each CNA that would specify key expectations for the CNAs and oversight mechanisms. To ensure implementation of GAO’s recommendations, three years later Congress passed the Consolidated Appropriations Act of 2016, Public Law 114-113 (Act). The Act required the Commission, within 180 days of the Act's passage to enter into written agreements with the CNAs. CliftonLarsonAllen LLP (CLA), an independent public auditor was engaged by the U.S. AbilityOne Commission Office of Inspector General to conduct the performance audit and issue its report.The CLA team conducted extensive field work and reviewed the statutory mandates and history behind the development of the Agreements. CLA evaluated and measured the procedures and processes leading to the development of the Agreements and their content. The audit was conducted in accordance with generally accepted government auditing standards.Overall, the performance audit concluded that the Agreements were effective and designed to enhance accountability, operational effectiveness, integrity, and transparency of the Program. The Commission and CNAs have established mission operational offices to align with each other in meeting the requirements for the AbilityOne Program. CLA found that the Commission has established best practices with the establishment of the Program Management Office that operate effectively and with the use of the Quality Assurance Surveillance.The audit concluded that there are opportunities for improvements with the Commission’s oversight of CNAs as it relates to compliance, deliverables, and performance measurements contained in the Agreements. The report found opportunities for improvements in five areas and made seven recommendations to assist the Commission in strengthening its oversight effectiveness and transparency of the Program.