Federal Reports

This report presents the results of our audit of selected financial activities and accounting records at U.S. Postal Service Washington, D.C., Headquarters; the Accounting Service Centers in Eagan, MN, and St. Louis, MO; and the St. Louis Accounting Service Center Satellite Office in San Mateo, CA, for the fiscal year ending September 30, 2025. 

Background

The Postal Reorganization Act of 1970 requires annual audits of the U.S. Postal Service’s financial statements. The Postal Accountability and Enhancement Act of 2006 requires the Postal Service to comply with Section 404 of the Sarbanes-Oxley Act. This section requires the Postal Service to report the scope and adequacy of its internal control structure and procedures and assess its effectiveness.

The U.S. Postal Service Board of Governors contracted with an independent public accounting (IPA) firm to express opinions on the Postal Service’s fiscal year 2025 financial statements and internal controls over financial reporting (an integrated audit). The IPA firm maintained overall responsibility for testing and reviewing significant Postal Service accounts, processes, and internal controls.

Why We Did This Report

This audit was performed in accordance with the Chief Financial Officers Act of 1990, as amended by the Accountability of Tax Dollars Act of 2002, which requires the U.S. Chemical Safety and Hazard Investigation Board to prepare, and the Office of Inspector General to audit, the agency’s financial statements each year. The U.S. Environmental Protection Agency OIG, which also serves as the OIG for the CSB, contracted with Allmond & Company LLC to perform the audit of the CSB’s fiscal year 2025 financial statements.
 

Summary of Findings

Allmond & Company rendered an unmodified opinion on the CSB’s fiscal year 2025 financial statements, meaning that the statements were fairly presented and free of material misstatements.

The VA Office of Inspector General (OIG) evaluated allegations about the care of a patient at the Marion VA Health Care System (facility) who died by suicide. The OIG reviewed concerns that the patient’s traumatic brain injury (TBI), pain, and mental health needs were not addressed. The OIG identified additional concerns regarding the management of the patient’s repeated falls, TBI care coordination, suicide prevention efforts, and the absence of an institutional disclosure.

The OIG substantiated that the neurologist did not provide TBI treatment following the patient’s TBI diagnosis and the primary care provider (PCP) did not facilitate recommended follow-up care. Further, facility staff did not ensure timely coordination of community care records highlighting the patient’s TBI treatment needs. The OIG also found the PCP did not coordinate with community providers regarding the patient’s pain management. The OIG did not substantiate that facility staff failed to provide the patient with appropriate mental health treatment. 

Facility staff did not address the patient’s multiple reports of falls with strikes to the head. Suicide prevention staff did not notify the patient of high-risk flag activation status, routinely complete safety plan reviews, or accommodate the patient’s communication preferences. Facility leaders also did not consider an institutional disclosure related to the patient’s care due to the lack of identifying any concerns. 

Inadequate management of the patient’s TBI and pain care needs, repeated falls, and insufficient suicide prevention efforts may have limited the treatment options available to the patient. 

In response to the OIG’s findings and recommendations, the Facility Director shared plans to update procedures on fall prevention, care coordination, and management of high risk for suicide flags. The Facility Director also planned to ensure compliance with community care coordination and scheduling practices. 
 

The report summarizes the FTC OIG’s activities and accomplishments during the second half of the FY 2025 reporting period.