Federal Reports

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Linux Operating System Software Management

The VA Office of Inspector General (OIG) conducted this audit to determine if VA’s management of undelivered orders (UDO) ensured the most effective use of appropriated funds. UDOs are items or services ordered that have not been received, and their value represents legal financial commitments. Sometimes the final cost for ordered items or services may be less than the amount of the original obligation estimate—for example, if the price of goods or services ordered is reduced before delivery, or if a project order is canceled. When this happens, VA policy requires VA to deobligate the excess funds. These funds can then be reobligated for other goods and services to benefit veterans. If funds are not reobligated on time, however, they must be returned to the Department of the Treasury. The OIG found that VA did not effectively ensure that appropriated funds that were no longer needed were identified and deobligated. The audit team estimated that VA had not deobligated at least $132.6 million out of $3.5 billion in excess funds in a timely manner, and approximately 3,900 of 10,624 orders in the audit sample. The audit team determined that VA staff did not adequately monitor or reconcile open UDOs as required due to conflicting guidance and did not identify and deobligate excess funds or provide supporting documentation. The OIG recommended that VA leaders develop a process for monitoring the department’s performance on reconciling open orders, as well as a plan to share results with appropriate officials for action. VA leaders should also ensure that obligation policy includes timeframes for communications among departments to identify funds that could be deobligated. Other recommendations focused on compliance with existing policies for reviewing, adjusting, and maintaining documentary evidence for obligations.

In accordance with our annual plan, the Office of Inspector General (OIG) conducted a survey of the United States Capitol Police (USCP or Department) critical supplies for critical missions.  Our primary objectives were to gain a better understanding of the Department's critical supplies for critical missions as well as identify any areas suited for future detailed evaluations, inspections, or audits. Our scope included existing policies and procedures related to critical supplies for critical missions.

The OIG investigated allegations that workers aboard an offshore oil production platform violated Federal regulations, which resulted in an explosion that killed three platform workers and spilled oil into the Gulf of Mexico in November 2012.We found that three individuals and three companies—Black Elk Energy Offshore Operations, LLC (Black Elk), Wood Group PSN, Inc.; and Grand Isle Shipyards, Inc.—were negligent in their responsibility to safely conduct welding operations aboard the offshore oil production platform. We also found the parties involved did not comply with welding regulations issued by the Bureau of Safety and Environmental Enforcement (BSEE), which contributed to the fatal explosion.The United States Attorney’s Office for the Eastern District of Louisiana prosecuted this matter, and all six parties pleaded guilty and were convicted of violations of the Clean Water Act. Black Elk also pleaded guilty to violations of the Outer Continental Shelf Lands Act. The criminal sentences for all six parties resulted in the combined total of 168 months of probation and $6,505,000 in criminal fines.