Federal Reports

In accordance with our Annual Performance Plan Fiscal Year 2019, the Office of Inspector General (OIG) conducted a performance audit of the United States Capitol Police (USCP or the Department) Travel Card Program. OIG objectives were to determine if the Department (1) established adequate internal controls and processes for ensuring compliance with Department policies, and (2) complied with applicable policies and procedures, as well as applicable laws, regulations, and best practices. Our scope included controls, processes, and operations from October 1, 2018, through March 31, 2019.

What We Looked AtWe reviewed the Commonwealth of Pennsylvania's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 19, 2019.What We FoundWe found that the report contained a subrecipient monitoring finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the Commonwealth complies with the subrecipient monitoring requirements.

What We Looked AtWe reviewed the City of Birmingham's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 27, 2019.What We FoundWe found that the report contained a procurement and suspension and debarment finding that needs prompt action from the Office of the Secretary's (OST) management.RecommendationsWe recommend that OST ensures that the City complies with the procurement and suspension and debarment requirements. We also recommend that OST recovers $381,190 from the City, if applicable.

What We Looked AtWe performed a quality control review (QCR) on the single audit that Crowe LLP performed for the Louisville Regional Airport Authority's fiscal year that ended June 30, 2018. During this period, the Authority expended approximately $14.5 million from a U.S. Department of Transportation (DOT) grant program. Crowe determined that the program, the Airport Improvement Program, was a major program.Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditors' work on DOT's major program; and (2) the Authority's reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundCrowe's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major program. We found nothing to indicate that Crowe's opinion on DOT's major program was inappropriate or unreliable. In addition, we did not identify deficiencies in the Authority's reporting package that required correction and resubmission.

What We Looked AtWe performed a quality control review (QCR) on the single audit that CliftonLarsenAllen LLP (CLA) performed for the New Mexico Department of Transportation's (NMDOT) fiscal year that ended June 30, 2018. During this period, NMDOT expended approximately $414 million from the U.S. Department of Transportation's (DOT) grant programs. CLA determined that DOT's major programs were the Highway Planning and Construction Cluster, the Highway Safety Cluster, and the Transit Services Programs Cluster.Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditors' work on DOT's major programs; and (2) whether NMDOT's reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundCLA's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major programs. We found nothing to indicate that CLA's opinion on each of DOT's major programs was inappropriate or unreliable. However, we identified an audit quality deficiency in CLA's work that should be corrected in future audits. We also identified a deficiency in NMDOT's reporting package that required correction and resubmission.

What We Looked AtWe performed a quality control review (QCR) on the single audit that Crowe LLP performed for the Los Angeles County Metropolitan Transportation Authority's fiscal year that ended June 30, 2018. During this period, the Authority expended approximately $1.4 billion from the U.S. Department of Transportation's (DOT) grant programs. Crowe determined that DOT's major programs were the Transportation Infrastructure Finance and Innovation Act Program and the Transit Services Programs Cluster.Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditors' work on DOT's major programs; and (2) whether the Authority's reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundCrowe's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major programs. We found nothing to indicate that Crowe's opinion on DOT's major programs was inappropriate or unreliable. In addition, we did not identify deficiencies in the Grantee's reporting package that required correction and resubmission.

The U.S. Postal Service maintains a product costing system designed to comply with the Postal Accountability Enhancement Act (PAEA), develop product costs, and generate information to support management decisions. The PAEA requires the Postal Service to annually report costs, revenue, volume, and quality of service for products. Our objective was to identify industry best practices for increased efficiencies in cost systems and methodologies.