Federal Reports

In planning and performing our audit of the financial statements of the United States Capitol Police (USCP or the Department) as of and for the year ended September 30, 2019, and 2018.  We considered USCP’s internal control over financial reporting as a basis for designing audit procedures that are appropriate in circumstances for the purpose of expressing our opinion on the financial statements and on internal control over financial reporting.

In accordance with our annual plan, the United States Capitol Police (USCP or the Department) Office of Inspector General (OIG) conducted an audit of the Department’s financial statements for the years ended September 30, 2019, and 2018. Our objective was to express an opinion on the fairness of the financial statements in all material respects and render an opinion on controls over financial reporting and report on compliance with laws, regulations, and contracts. Our audit was conducted in accordance with Government Auditing Standards.

The Federal Government makes Medicare payments to acute-care and critical-access hospitals as an incentive for using electronic health records (EHRs). A prior OIG audit found that the Centers for Medicare & Medicaid Services (CMS) made an estimated $729 million in Medicare EHR incentive payments to eligible professionals who did not comply with Federal requirements. In addition, 17 prior OIG audits of Medicaid EHR incentive payments found that States overpaid hospitals by $66.7 million and would in the future overpay these hospitals an additional $13.3 million. These overpayments resulted from inaccuracies in the hospitals' calculations of total incentive payments. This audit focuses on Medicare EHR incentive payments made to acute-care hospitals from January 1, 2013, through September 30, 2017 (audit period). Another OIG audit will focus on Medicare EHR incentive payments made to critical access hospitals.

Reliable, affordable, universal mail delivery is the Postal Service’s mission. In fiscal year (FY) 2018, the Postal Service delivered more than 140 billion letters and flats and 6.4 billion packages to over 158 million delivery points on more than 231,000 routes. The Postal Service carries out these operations each day in over 29,000 delivery units across the country. Our objective was to assess the Postal Service’s Customer Service and Delivery Operations to identify opportunities for savings and streamlining operations.

This is the Office of the Inspector General’s FY 2019 independent evaluation of the effectiveness of the National Credit Union Administration’s (NCUA) information security program and practices. The OIG engaged CliftonLarsonAllen LLP (CLA) to perform this evaluation, and monitored CLA’s performance under this contract.