Federal Reports

In response to a referral from the Office of the Inspector General (OIG), Investigations, we audited a claim for missing gas cylinders submitted to the Tennessee Valley Authority (TVA) by Airgas USA, LLC (Airgas) under Contract Nos. 5436 and 5456. Under the contracts, Airgas was to manage inventory of industrial gases for TVA, including furnishing, selling, and delivering all bulk gases and related products and services to TVA. On February 2, 2021, Airgas submitted an $891,340 claim to TVA for missing gas cylinders resulting from inventory counts Airgas performed at TVA delivery locations in 2018. Our audit objective was to determine if Airgas' claim for missing gas cylinders complied with the contracts' terms and was accurate.In summary, we determined Airgas' February 2, 2021, claim for $891,340 related to missing gas cylinders was not valid. Specifically, we found Airgas (1) did not comply with the contracts' criteria related to the frequency of inventory audits and loss of use allowances and (2) did not provide documentation supporting that the claimed missing gas cylinders were billed and delivered to TVA. (Summary Only)

The objective of our ongoing inspection is to evaluate FNS’ oversight of TEFAP—this report provides the interim results on what criteria FNS used to approve States for food and administrative funds provided under the FFCR and CARES Acts.

A former BOR official waived fees for a fashion show promoter to use a DOI location against previous advice from the Office of the Solicitor.

Inspector General’s summary of the top management and performance challenges facing the Commission and briefly assesses management’s progress in addressing these challenges.

Our objective was to determine whether the Postal Service followed applicable statutory, regulatory, and process requirements in its decision to sell the East Hartford Post Office. Chairman Gerald E. Connolly of the House Subcommittee on Government Operations and Representative John B. Larson requested that we conduct this review.

This report represents our current assessment of the U.S. Small Business Administration's programs and activities that pose significant risks, including those that are particularly vulnerable to fraud, waste, error, mismanagement, or inefficiencies. The Challenges are not presented in order of priority, except for the COVID 19 challenge, which we address first in this report. We also view the other challenges as critically important to SBA operations.

Objective: To determine whether the information the Social Security Administration (SSA) reported to the Office of Management and Budget’s (OMB) Information Technology (IT) Dashboard was reliable.

The Sunrise Station is in the Nevada – Utah District of the WestPac Area. The unit has 69 city routes which are delivered by 83 full-time city carriers, four part-time flexible carriers, and 19 city carrier assistants. The Sunrise Station also has 10 full-time clerks and seven postal support employees. We chose the Sunrise Station based on the number of stop-the-clock (STC) scans occurring at the delivery unit, rather than at the point of delivery, and the number of Customer 360 inquiries the unit received related to package tracking and mail delivery delays. Our objective was to evaluate select mail delivery and customer service operations and determine whether internal controls were effective at the Sunrise Station.

The Office of Inspector General is required by statute to report annually the most serious management and performance challenges facing the Department of Commerce. Attached is our final report on the Department’s top management and performance challenges for fiscal year 2022.

This report includes EAC OIG’s independent assessment of the top management challenges facing EAC in fiscal year 2022.

On March 13, 2020, the President of the United States declared that the COVID-19 pandemic was a national emergency. That same day, in accordance with section 1135(b) of the Social Security Act (the Act), the Secretary of HHS invoked his authority to waive or modify certain requirements of Titles XVIII, XIX, and XXI of the Act. To limit the spread of the virus, Federal, State and local governments urged individuals to stay at home and for individuals who test positive to quarantine, among other preventive measures. As a result, the usual and customary ways that many individuals obtained prescription drugs were altered and access to those prescription drugs reduced. Our objective was to identify actions that selected States took or planned to take to ensure that Medicaid beneficiaries continued to receive prescription drugs during the COVID-19 pandemic.

Our inspection identified several concerns with CARES Act and pandemic-related contract actions made through October 31, 2020.

Objective: To determine whether beneficiaries who received Vocational Rehabilitation (VR) services attribute those services to their work-related outcomes.

This Office of Inspector General (OIG) Comprehensive Healthcare Inspection Program report provides a focused evaluation of the quality of care delivered in the inpatient and outpatient settings of the James A. Haley Veterans’ Hospital. The inspection covered key clinical and administrative processes that are associated with promoting quality care. It focused on Leadership and Organizational Risks; COVID-19 Pandemic Readiness and Response; Quality, Safety, and Value; Registered Nurse Credentialing; Medication Management: Remdesivir Use in VHA; Mental Health: Emergency Department and Urgent Care Center Suicide Risk Screening and Evaluation; Care Coordination: Inter-facility Transfers; and High-Risk Processes: Management of Disruptive and Violent Behavior.At the time of the OIG virtual review, the executive team had worked together for approximately six months. The Associate Director for Patient Care Services, assigned in April 2010, was the most tenured leader. In June 2020, the Director was detailed to the Veterans Integrated Service Network and the Deputy Director and Associate Director were promoted to acting roles as the Director and Deputy Director, respectively.Employee satisfaction survey responses were generally positive. However, the responses highlighted opportunities for the Associate Director for Patient Care Services and Associate Director to adopt servant leadership traits. Patient experience survey scores were generally similar to or more favorable than the corresponding VHA averages, but leaders could improve access to urgently needed outpatient appointments. The Director, Chief of Staff, and Associate Director for Patient Care Services were generally knowledgeable about selected data used in Strategic Analytics for Improvement and Learning models and should continue to take actions to sustain and improve performance.The OIG issued three recommendations for improvement in two areas:(1) Quality, Safety, and Value• Surgical work group review process(2) High-Risk Processes• Disruptive behavior committee review process• Staff training

This Office of Inspector General (OIG) Comprehensive Healthcare Inspection Program report provides a focused evaluation of the quality of care delivered in the inpatient and outpatient settings of the Bay Pines Healthcare System and eight outpatient clinics in Florida. The inspection covers key clinical and administrative processes associated with promoting quality care. This inspection focused on Leadership and Organizational Risks; COVID-19 Pandemic Readiness and Response; Quality, Safety, and Value; Registered Nurse Credentialing; Medication Management: Remdesivir Use in VHA; Mental Health: Emergency Department and Urgent Care Center Suicide Risk Screening and Evaluation; Care Coordination: Inter-facility Transfers; High-Risk Processes: Management of Disruptive and Violent Behavior.When the team conducted this inspection, the executive team had worked together for nine months. All staff were permanently assigned. Employee survey responses demonstrated satisfaction with leadership and maintenance of an environment where staff felt respected and discrimination was not tolerated. However, responses also highlighted opportunities to reduce staff feelings of moral distress at work. Patient experience survey data implied satisfaction with the care provided. Further, the OIG found that selected survey results for female respondents were generally more favorable than those for female VHA patients nationally. The OIG identified an opportunity to strengthen the tracking of sentinel events that warrant institutional disclosure. Executive leaders were knowledgeable within their scope of responsibilities about selected VHA data used by the Strategic Analytics for Improvement and Learning models.The OIG issued five recommendations for improvement in four areas:(1) Leadership and Organizational Risks• Disclosure of adverse events(2) Quality, Safety, and Value• Surgical work group processes(3) Mental Health• Suicide prevention training(4) High-Risk Processes• Disruptive behavior committee attendance• Patient notification

We determined that ICE did not always comply with segregation reporting requirements and did not ensure detention facilities complied with records retention requirements.

Inspector General’s Assessment of the Most Serious Management and Performance Challenges Facing the Commodity Futures Trading Commission FY2021

We conducted this engagement in coordination with the Pandemic Response Accountability Committee (PRAC) to gain an understanding of the U.S. Department of Housing and Urban Development’s (HUD) fraud risk management practices and develop an inventory of fraud risks that HUD had not already identified for the funds appropriated by the Coronavirus Aid, Relief, and Economic Security (CARES) Act for the Community Development Block Grant (CDBG) and Emergency Solutions Grant (ESG) programs.We identified five overall risk factors that contribute to the risk of fraud for the CDBG and ESG CARES Act funds.  We used these risk factors and the results of brainstorming sessions; interviews; and reviews of audit reports, investigations, and press releases to develop a fraud risk map containing 31 fraud schemes that can be used to misappropriate CDBG and ESG CARES Act funds.  We also identified opportunities to improve HUD’s fraud risk management practices, including clarifying roles and responsibilities, performing fraud-specific risk assessments, and raising awareness of fraud and fraud risks.We recommend that the Office of the Chief Financial Officer coordinate with Office of Community Planning and Development program staff to clarify the roles and responsibilities for fraud risk identification, assessment, and mitigation.  We recommend the Principal Deputy Assistant Secretary for Community Planning and Development 1) complete program-specific fraud risk assessments and risk profiles for the CDBG and ESG programs, 2) consider OIG’s fraud risk inventory to improve their fraud risk assessments, 3) implement efforts to increase the awareness of fraud at all levels, 4) develop and implement a fraud risk checklist or other instrument to be completed as part of each monitoring review, and 5) develop and implement a fraud analytics strategy using available data.

The OIG was interested in examining the views of career and non-career postal workers — temporary employees who do not receive the same benefits as career employees — regarding the Postal Service as an employer. The OIG analyzed ratings and reviews from current and former postal workers on popular job-related websites, as well as results from official USPS internal surveys and data.Like those of comparable organizations, USPS’s ratings have stayed the same or declined over the past six years. The OIG found that, for example, career employees on Glassdoor rated the Postal Service more favorably than non-career employees did for each of the years between FY 2016 and FY 2021. Among non-career employees, low ratings (1 or 2 stars out of a possible 5) outnumbered high ratings (4 or 5 stars) every year. In addition, non-career employees indicated they were less likely to recommend the Postal Service as an employer compared to career employees for each of the past six fiscal years.

OIG data analytics identified offices with potentially fraudulent Voyager card activity. The Raspeburg, MD, Station had 1,110 Voyager card transactions from October 1, 2020, through March 31, 2021, totaling $68,194. This includes 374 (34 percent) transactions totaling $29,958 that FAMS flagged as high risk.The objective of this audit was to determine whether Voyager card PINs were properly managed and Voyager card transactions were properly reconciled at the Raspeburg Station.

The Inspector General’s Statement on the SEC’s Management and Performance Challenges, October 2021

The Office of Inspector General examined Emergency EIDL grants to sole proprietors and independent contractors from March 29, 2020, until the funds were exhausted just 14 weeks later on July 10. We set out to determine whether the agency complied with its internal policy that set Emergency EIDL grants at $1,000 per employee up to the Coronavirus Aid, Relief, and Economic Security (CARES) Act mandated maximum amount of $10,000.Using SBA’s data, we found SBA provided $4.5 billion more in Emergency EIDL grants to sole proprietors and independent contractors than they were entitled to receive based on established policy. We determined that 542,897 sole proprietors, who received a grant of more than a $1,000, applied for the Emergency EIDL grants without an Employer Identification Numbers (EIN) and claimed more than one employee on their applications. The absence of an EIN indicates the sole proprietor applicants should have claimed no employees and were entitled to a maximum of $543 million ($1,000 per applicant). However, SBA approved and disbursed a total of $4 billion in Emergency EIDL grant funds to these sole proprietors, an over disbursement of $3.5 billon.We also found 161,197 independent contractors, who received a grant of more than $1,000, also applied but did not provide an EIN and claimed more than 1 employee on their COVID-19 EIDL application.Consequently, the independent contractors were entitled to a maximum of $161 million ($1,000 per applicant). However, SBA disbursed $1.1 billion to the independent contractors, resulting in grant over disbursement of about $1 billion.We recommended that SBA remedy $4.5 billion in funds disbursed in excess of its policy allowance to sole proprietors and independent contractors. SBA disagreed with the prior Administration’s policy determination, which is the criteria used to premise our findings. Despite management’s disagreement, the agency is taking corrective actions to implement our recommendation.

The Office of Inspector General's annual plan outlines the work planned for the year ahead, including agency wide audits or evaluations, mandated reviews, and which posts may receive audits or evaluations.

In response to requests from stakeholders, we scheduled an evaluation to determine if the Tennessee Valley Authority (TVA) complied with the 2016 Board Practice regarding memberships in external organizations.We found no evidence TVA was out of compliance with the TVA Memberships in External Organizations Board Practice. We did not identify any evidence of direct lobbying or litigation on behalf of TVA; however, the external organizations do not administratively segregate TVA’s funds, so we were unable to determine if the funds were used for lobbying or litigation. We also found all contracts or membership agreements contained required language limiting the use of TVA funds for prohibited activities such as litigation or lobbying; however, TVA does not have a contract or membership agreement with one external organization.We also identified opportunities for improvement related to TVA’s management of memberships in external organizations. Specifically, we determined TVA could (1) provide training of employees participating in committee or leadership roles in external organizations and (2) benefit from the coordination of all memberships in external organizations with the Office of the General Counsel to confirm all legal and ethical requirements are met.

The referenced document is GPO OIG Fiscal Year (FY) 2022 Annual Work Plan (AWP). In addition to providingbackground information on the OIG such as our responsibilities and organization, it outlines theongoing and planned work for the coming year. As with any plan, it is not a contract but rather aframework for the coming year. It is subject to constant review to account for emerging issues and priorities.

We assessed the adequacy of FS’ policies and procedures to ensure duties and responsibilities of personnel are adequately segregated from initiating, approving, or executing reimbursable agreements or CSAs.

Fall 2021 GPO OIG Semiannual Report to Congress April 1, 2021 - September 30, 2021

The Office of the Inspector General conducted a review of the Lagoon Creek Combined Cycle (LCCC) Plant to identify factors that could impact LCCC’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCC including positive relationships between team members and most management. However, we also identified a behavioral risk related to communication with first-line management. In addition, we identified an operational risk related to training that could hinder LCCC’s effectiveness. According to the LCCC manager-integrated combined cycle and combustion turbine site, actions are being taken to address these training concerns.

The Office of the Inspector General conducted a review of the Lagoon Creek Combustion Turbine (LCCT) Plant to identify factors that could impact LCCT’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCT; however, we also identified some behavioral risks associated with team conflicts. In addition, we identified risks to operations that, if unaddressed, could hinder LCCT’s effectiveness. These were related to (1) perceptions of not having parts needed to perform job responsibilities and a lack of money for projects or equipment repairs and (2) training.

OIG data analytics identified districts with high amounts of vehicle supplies expenses recorded to Account Identifier Code (AIC) 594, Vehicle Supplies Expense. Based on our data analysis for fiscal year (FY) 2020 through Quarters (Q) 1 through 3, FY 2021 (October 1, 2020, through June 30, 2021), we identified the Pratt and Metropolitan Station POs had vehicle supplies expenses totaling $40,850 combined. This represents 43 percent of the district’s vehicle supplies expenses recorded in AIC 594. The Pratt Station represented 28 percent and the Metropolitan Station represented 15 percent.The objective of this audit was to determine whether vehicle, fuel, and oil expenses for the Pratt and Metropolitan Station POs were appropriate and properly supported and processed.

What We Looked AtThe Digital Accountability and Transparency Act of 2014 (DATA Act) requires the establishment of governmentwide data standards for financial data. These standards are intended to make it easier for taxpayers and policy makers to review and track Federal spending activity with accessible, consistent, reliable and searchable data. The act also requires inspectors general to assess the completeness, accuracy, timeliness and quality of the data submitted by agencies and their implementation and use of the data standards. We contracted with the independent public accounting firm KPMG LLP to audit the Department of Transportation’s (DOT) compliance with the DATA Act during the first quarter of fiscal year 2021.KPMG’s audit objectives were to assess (1) the completeness, accuracy, timeliness, and quality of DOT’s first-quarter fiscal year 2021 financial and award data submitted for publication on USASpending.gov and (2) the Department’s implementation and use of the governmentwide financial data standards established by the Office of Management and Budget (OMB) and the Department of Treasury. We conducted a quality control review (QCR) of KPMG’s independent auditor’s report. What We FoundOur QCR disclosed no instances in which KPMG did not comply, in all material respects, with U.S. generally accepted Government auditing standards. RecommendationsDOT concurs with KPMG’s four recommendations.

Performance Audit: CFTC’s Compliance with the Digital Accountability and Transparency Act (DATA Act) of 2014 (FY 2021 Quarter II)

The Fiscal Years 2022 to 2024 OIG Strategic Plan includes the long-range goals and objectives designed to enhance OIG oversight in support of the Peace Corps and its three goals.

A contractor employee received temporary living allowances of $80,857.70 to which he was not entitled. Contrary to what the contract employee claimed on his TLA applications, he did not have a qualifying dependent living at the claimed residence and did not incur substantially all of the expenses for the property. Moreover, he presented a false lease in support of his application.

A TVA contractor’s employee improperly received $146,359 in Temporary Living Allowance payments by claiming a house as his personal residence in which he did not actually live. Rather, he lived in a different dwelling, in a different state, and rented-out the house he claimed as his personal residence during his absence.

The objective was to determine whether DHS’ information security program and practices adequately and effectively protected data and information systems supporting DHS’ operations and assets for fiscal year 2020. In May 2020, the Deputy Under Secretary for Management formally documented the Department’s risk acceptance to allow the Coast Guard to meet FISMA requirements according to Department of Defense, rather than DHS’ reporting requirements.

What We Looked AtThe 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 (OMB). To meet this requirement, the Surface Transportation Board (STB) requested that we perform its fiscal year 2021 FISMA review. We contracted with Williams Adley & Company-DC LLP (Williams Adley), 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. What We FoundWe performed a quality control review (QCR) of Williams Adley’s report and related documentation. Our QCR disclosed no instances in which Williams Adley did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsSTB concurs with Williams Adley’s 27 recommendations.

This document discusses EAC OIG’s planned oversight activities for fiscal year 2022.

The 2022-2026 strategic plan outlines the vision and priorities that guide EAC OIG as it carries out its mission. This document supersedes the 2020-2025 plan previously published.

The Reports Consolidation Act of 2000 requires Executive Branch Inspectors General to identify and report annually on the top management challenges facing their agencies. We also adopt this requirement as a best practice. These top management challenges provide a forward-looking assessment for the coming fiscal year to aid GPO in focusing attention on the most serious management and performance issues.

This plan provides the OIG’s strategy for identifying and prioritizing issues and managing its workload and resources for FY 2022. Successful execution of this plan will enable the OIG to provide high quality work products to its stakeholders and assist the FEC to ensure its resources are expended in a responsible and reasonable manner.

As required by the Inspector General Act of 1978 (as amended), this Semiannual Report summarizes the activities of the Department of Transportation Office of Inspector General for the preceding 6-month period.

The Agency did not consistently comply with travel program requirements, which can lead to mismanagement of the EPA's annual travel expenses, which totaled $52.7 million in fiscal year 2019.

This report contains Sensitive Information and will not be posted.

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We audited costs claimed by Puerto Rico’s Department of Natural and Environmental Resources under grants awarded by the FWS through WSFR.

Across four DOI bureaus, we found issues in the preparation of price reasonableness determinations and inadequate support for sole-source justifications.

In furtherance of our statutory oversight mission, GPO OIG sought to better understand how GPO’s PriorityProjects are selected and managed through completion, and how the Priority Projects areassociated and linked with GPO’s strategic planning.