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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 the Interior
Wildlife and Sport Fish Restoration Grants Awarded to the State of Montana by the U.S. Fish and Wildlife Service
What We Looked At The Federal Information Security Modernization Act of 2014 (FISMA) requires agencies to implement information security programs. FISMA also requires agencies to have annual independent evaluations performed to determine the effectiveness of their programs and report the results of these reviews to the Office of Management and Budget. To meet this requirement, the Surface Transportation Board (STB) requested that we perform its fiscal year 2024 FISMA review. We contracted with Williams Adley & Company-DC LLP, an independent public accounting firm, to conduct this audit subject to our oversight. The audit objective was to determine the effectiveness of STB’s information security program and practices in five function areas—Identify, Protect, Detect, Respond, and Recover. We performed a quality control review (QCR) of Williams Adley’s report and related documentation. What We Found Our QCR disclosed no instances in which Williams Adley did not comply, in all material respects, with generally accepted Government auditing standards. Our Recommendations STB concurs with Williams Adley’s audit’s findings and nine recommendations.
The EPA failed to properly and timely disclose to the OIG unmistakable indicators of fraud against the EPA, the Clean Air Act, and the EPA's programs and operations by a business entity owner. As a result of the EPA's failure to properly disclose these indicators of fraud in a timely manner to the OIG, the U.S. Attorney's Office declined to pursue criminal charges against the business entity owner involved. Failure to disclose fraud, waste, and abuse, or other potential improper or illegal conduct involving an EPA program or operation can negatively impact the EPA's ability to fulfill its mission and ensure the soundness of, and confidence in, the EPA's programs and operations.
This inspection was to determine whether the Library has established adequate internal controls over FEDLINK to minimize risk in the following areas:
FEDLINK Financial Reporting
FEDLINK Available Reserve Balance
Vendor Administrative Fees, and
the G-Invoicing Interface with the Legislative Branch Financial Management System
What Office of Inspector General Found
FEDLINK could improve IT's internal control procedures over financial reporting
FEDLINK could improve IT's internal control procedures over vendor administration fees
What Office of Inspector General Recommends
Develop and implement monthly procedures to reconcile the FEDLINK program trial balance report with FEDLINK’s internal financial reports, including revenue, expenses, and reserve balances.
Develop and/or update FEDLINK’s writ ten procedures to include a requirement to maintain documentation of the FFO Senior Accountant’s review and approval of the monthly Direct Express reconciliation.
Develop and/or update FEDLINK’s writ ten procedures to establish an approach for following up with vendors who did not submit monthly sales reports and payments in a timely manner. Consider implementing a late fee policy for vendors who are delinquent for more than 45 days to incentivize timely compliance.
