Federal Reports

We investigated allegations that a superintendent with the National Park Service (NPS) promoted his personal real estate business when performing official duties as a park superintendent.We found that the superintendent violated relevant standards of conduct and the Code of Federal Regulations by misusing public office for private gain and by creating an appearance that the Government endorsed the superintendent’s real estate business. We determined that the superintendent attended a board of directors meeting of an NPS partner group while in the official capacity as an NPS superintendent. According to a board member who attended the meeting, the superintendent, wearing an official NPS uniform, gave a member and other attendees his personal business card. The business card listed the superintendent as a real estate agent. The superintendent also used the NPS superintendent title on a personal Twitter account that promoted his real estate business.This is a summary of an investigative report we issued to the NPS regional director.

The Stewart B. McKinney Homeless Assistance Amendments Act of 1990 (Stewart B. McKinney Act) established the PATH program, which is administered at the Federal level by SAMHSA. SAMHSA awards PATH grants to States using a formula. States use the grants to fund local public and nonprofit organizations, known as PATH providers. The PATH program supports outreach and other services to individuals with serious mental illnesses and substance use disorders who are homeless or at imminent risk of becoming homeless. To be eligible for PATH program services, individuals must be age 18 and older, suffering from serious mental illnesses, and homeless or at imminent risk of becoming homeless. (We refer to these individuals as “consumers” throughout the report.) SAMHSA requires States, as part of their application for PATH funds, to develop their own operational definitions of the terms “homeless individual,” “imminent risk of becoming homeless,” and “serious mental illness.”States awarded PATH funds must enter into formal written agreements with grant subrecipients that address PATH program requirements. Further, States must meet cost-sharing obligations for non-Federal contributions towards their PATH programs. Additionally, at the end of each grant period, grantees are required to submit to SAMHSA a Statewide Annual PATH Report that details their PATH program activities. Finally, States must complete a financial closeout of their PATH grants to determine if PATH program costs were allowable, properly allocated, or if any unused funds should have been returned to the Federal Government. As part of the financial closeout process, States must file a final Federal Financial Report (FFR) that details the amount of Federal and non-Federal costs incurred on their PATH grants (45 CFR § 75.381(a)).New York’s PATH program is administered at the State level by its Office of Mental Health (OMH). For the grant period we reviewed, SAMHSA awarded New York $4.2 million in PATH grant funds, which OMH distributed to 8 counties. These 8 counties contracted with a total of 20 non-profit organizations and local governments to provide PATH services to 4,126 enrolled consumers. In addition to PATH grant funds, these providers received financial assistance from Federal, State, and local government agencies to fund their various programs. OMH requires counties and PATH providers to submit consolidated fiscal reports that include the costs and claiming schedules for all OMH-administered programs they operate, including the PATH program

In accordance with the Chief Financial Officers Act of 1990, as amended, we are required to annually audit the consolidated financial statements of the U.S. Department of Housing and Urban Development (HUD). Our objective was to express an opinion on the fair presentation of HUD’s consolidated financial statements in accordance with U.S. generally accepted accounting principles applicable to the Federal Government. This report presents our independent auditor’s report on HUD’s fiscal year 2020 consolidated financial statements and reports on internal control over financial reporting and compliance with laws, regulations, contracts, and grant agreements. HUD reports our opinion on its financial statements in its Fiscal Year 2020 Agency Financial Report.As part of auditing HUD’s consolidated financial statements, we are also responsible for auditing the financial statements of HUD’s two component entities, the Federal Housing Administration (FHA) and the Government National Mortgage Association (Ginnie Mae). Audit results on these entities are presented in Audit Reports 2021-FO-0001 and 2021-FO-0002, respectively.In our opinion, HUD’s fiscal year 2020 financial statements were presented fairly, in all material respects, in accordance with the U.S. generally accepted accounting principles for the Federal Government. However, we identified deficiencies that constituted one material weakness and one instance of noncompliance with applicable laws, regulations, contracts, and grant agreements. Specifically, HUD had weaknesses in its controls over financial reporting and did not always comply with Federal generally accepted accounting principles. HUD also did not comply with the Federal Financial Management Improvement Act, regarding certain requirements to establish and maintain financial management systems.This report contains a number of current recommendations for corrective actions addressed to the Offices of the Chief Financial Officer, Community Planning and Development, Housing – Federal Housing Administration, and Public and Indian Housing. The Followup on Prior Audits section contains outstanding prior-year recommendations. Most significant are those recommendations related to properly accounting for certain funding provided to HUD under the Coronavirus Aid, Relief, and Economic Security Act and improving and better documenting HUD’s estimation and validation methodologies for accrued grant liabilities. Additionalrecommendations specific to FHA and Ginnie Mae are in separate reports identified above.

An Amtrak signal maintainer based in Chicago, Illinois, was terminated from employment on December 3, 2020, following his administrative hearing. Our investigation found that the former employee violated company policy by leaving during his work shifts to drive for a rideshare company. We also found that he routinely sat in his car during his work shifts for extended periods of time. During his interview, he admitted to leaving during his work shift to drive for the rideshare company, including when he was scheduled and paid to work overtime.

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The Office of Inspector General evaluated NASA’s processes and procedures regarding the acquisition, handling, storage, and disposal of hazardous materials.

An Amtrak employee based in Jackson, Michigan, was terminated from employment on December 2, 2020, for violating the collective bargaining agreement between the Brotherhood of Maintenance of Way Employees and Amtrak. Our investigation found that the former employee violated company policy by engaging in outside employment while on a medical leave of absence from the company.

What We Looked AtWe queried and downloaded 35 single audit reports prepared by non-Federal auditors and submitted to the Federal Audit Clearinghouse between July 1, 2020 and September 30, 2020, to identify significant findings related to programs directly funded by the Department of Transportation (DOT). What We FoundWe found that reports contained a range of findings that impacted DOT programs. The auditors reported significant noncompliance with Federal guidelines related to 8 grantees that require prompt action from DOT’s Operating Administrations (OA). The auditors also identified questioned costs totaling $25,838 for one grantee. RecommendationsWe recommend that DOT coordinate with the impacted OAs to develop a corrective action plan to resolve and close the findings identified in this report. We also recommend that DOT determine the allowability of the questioned transactions and recover $25,838, if applicable.

We audited the U.S. Department of Housing and Urban Development’s (HUD) response to COVID-19 to determine if it appropriately, effectively, and efficiently tracked, monitored, and issued Federal Housing Administration (FHA) refunds owed to homeowners with terminated loans. During our field work, the Coronavirus 2019 (COVID-19) pandemic began and as a result, we developed a second, more urgent audit objective to determine how COVID-19 has affected policies, procedures, and distribution of FHA refunds and whether HUD’s response was appropriate. We determined that COVID-19 generally did not affect the Single Family Insurance Operations Division’s (SFIOD) FHA refund policies and procedures; however, SFIOD did not fully notify homeowners of operational changes to its physical mail procedures, which potentially impacted its distribution of refunds. We issued this interim report to ensure HUD was made aware of the issues identified during our review and could act in a timely manner to address them. The audit prompted HUD to take immediate corrective action for all three recommendations, one of which will be closed concurrently with the issuance of this memorandum and two that will be completed during audit resolution.

We determined that PA Education generally had sufficient internal controls to ensure that LEAs developed IEPs in accordance with Federal and State requirements for children with disabilities who attend virtual charter schools and that these students were provided with the services described in their IEPs. These internal controls included developing model policies and procedures; monitoring LEAs; and providing technical assistance, guidance, and training. However, we found that PA Education could strengthen its monitoring process to ensure that LEAs also have written procedures on how they implemented the model policies for IEP development and how they provided and documented service delivery for students with disabilities.

The Federal Emergency Management Agency approved New York State’s Division of Homeland Security and Emergency Services (DHSES-NY) application for approximately $40.8 million to provide Disaster Case Management Program (DCMP) services to disaster survivors for household recovery efforts. FEMA did not provide the oversight needed to ensure DHSES-NY, as the grantee, carried out its responsibilities. DHSES-NY and its managing contractor did not always properly account for FEMA grant funds in accordance with Federal regulations and FEMA guidelines when approving contractor costs claimed, resulting in questioned costs of $12.2 million. DHSES-NY’s paper-based system used to track DCMP grant funding and expenditures was not sufficient to ensure contractors claimed eligible costs for payment. As a result, there is no assurance the contractors’ claimed costs are valid putting Federal funds and taxpayers’ money at risk of fraud, waste, and abuse. We made six recommendations to FEMA that, when implemented, should help strengthen oversight of FEMA’s individual assistance grant funds. FEMA concurred with all six recommendations. We consider recommendations 1, 2, 3, 4, and 5 resolved and open with an estimated completion date of July 30, 2021. Recommendation 6 is considered unresolved and open.

The OIG received allegations that the Veterans Health Administration (VHA) reported inaccurate data on the VA public website about the electronic wait list for patient appointments. The allegations, made by a VHA employee, stated that the data did not include wait list entries older than two years or administrative entries, such as patients requesting care at a different facility. The resulting OIG audit examined these allegations and two additional issues: whether VHA managed the wait list in accordance with scheduling requirements for veteran care and whether VA medical facilities complied with policies for managing the wait list. Although it substantiated the employee’s allegations, the audit team found that VA’s Office of the Medical Inspector had also identified the issues and made recommendations for corrective action. VHA began including wait list entries older than two years in 2018 and developed procedures to manage administrative wait list entries in a new tracking system in 2019. The OIG audit team further found that wait list entries were not reviewed and validated as required. Patients were not removed from the wait list when appropriate, indicating that employees at medical facilities did not review entries daily and supervisors did not validate the list weekly. Insufficient oversight increases the risk that patients will not receive care in a timely manner or at their preferred facility. It could also lead to excess entries on the wait list, which makes it seem as though veterans are experiencing longer delays for appointments than they are. Although VHA made advances in managing its wait list, the OIG made three recommendations for improvement. These focused on monitoring and routinely reviewing scheduling for patients who are waiting for care and overseeing wait list entries transferred to the new tracking system.

The Medicaid program provides medical assistance to low-income individuals and individuals with disabilities. The Federal and State Governments jointly fund and administer the Medicaid program. At the Federal level, the Centers for Medicare & Medicaid Services (CMS) administers the program. Each State administers its Medicaid program in accordance with a CMS-approved State plan. Although the State has considerable flexibility in designing and operating its Medicaid program, it must comply with applicable Federal requirements.States use the standard Form CMS-64, Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program (CMS-64 report), to report actual Medicaid expenditures for each quarter. CMS uses the CMS-64 reports to reimburse States for the Federal share of Medicaid expenditures. The amounts that States report on the CMS-64 report and its attachments must be actual expenditures with supporting documentation. The amount that the Federal Government reimburses to State Medicaid agencies, known as Federal financial participation (FFP) or Federal share, is determined by the Federal medical assistance percentage (FMAP), which varies based on a State’s relative per capita income. Although FMAPs are adjusted annually for economic changes in the States, Congress may increase or decrease FMAPs at any time. During our audit period, Nebraska’s FMAP ranged from 51.16 percent to 52.55 percent. Medicaid Coverage of Targeted Case Management ServicesThe Social Security Act (the Act) authorizes State Medicaid agencies to provide case management services to Medicaid beneficiaries (§ 1905(a)(19)). Furthermore, the Act defines case management services as “services which will assist individuals eligible under the [State] plan in gaining access to needed medical, social, educational, and other services” (§ 1915(g)(2)). Federal regulations (42 CFR § 440.169(b)) refer to case management services as TCM services when they are furnished to specific populations in a State. Federal regulations state that allowable TCM services include assessment of an individual to determine service needs, development of a specific care plan, referral and related activities to help the individual obtain needed services, and monitoring and followup activities (42 CFR § 440.169(d)). However, Federal regulations also state that TCM services do not include the direct delivery of the underlying medical, educational, social, or other services to which the Medicaid-eligible individual has been referred, including services such as providing transportation (42 CFR § 441.18(c)).The CMS State Medicaid Manual states that FFP is not available for the specific services needed by an individual as identified through case management activities unless they are separately reimbursable under Medicaid. Also, FFP is not available for the cost of the administration of the services or programs to which beneficiaries are referred (CMS State Medicaid Manual § 4302.2(G)(1)).Nebraska Medicaid Program and Targeted Case ManagementIn Nebraska, the State agency administers the provision and payment of Medicaid services. The State agency uses the Medicaid Management Information System (MMIS), a computerized payment and information reporting system, to process and pay Medicaid claims.

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for engineering, design, and construction support services. Our examination objective was to determine if the company's cost proposal was fairly stated for a planned 5-year, $10 million contract.In our opinion, the company's cost proposal was overstated. Specifically, we found: The company's proposed labor markup rates, for recovery of its indirect costs, were overstated compared to recent actual costs. We estimated TVA could save about $167,000 over the planned $10 million contract spend by negotiating reduced labor markup rates to more accurately reflect the company's recent actual costs. In addition, we suggest TVA negotiate the removal of the company's proposed rate for work performed at TVA facilities since the company (1) does not normally calculate a rate for field employees and (2) does not anticipate using any field employees. The company's proposed performance fee was overstated based on the request for proposal's (RFP) fee limits. During our examination, TVA successfully negotiated the fee percentage to comply with the RFP's fee limits. We estimated TVA's actions could save about $371,000 over the planned $10 million contract.The company's proposed labor rate ranges were not reflective of the actual salary costs for the company's employees.(Summary Only)

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This report summarizes the oversight work performed by EAC OIG during the 6-month period ended September 30, 2020.

For fiscal year (FY) 2021, we identified five management challenges the Department faces as it continues its efforts to promote student achievement and preparation for global competitiveness by fostering educational excellence and ensuring equal access. These challenges are1. implementing the Coronavirus Aid, Relief, and Economic Security Act (CARES Act);2. oversight and monitoring;3. data quality and reporting;4. improper payments; and5. information technology security.

This report contains Sensitive But Unclassified information. To obtain further information, please contact the OIG Office of Counsel at OIGCounsel@oig.treas.gov, (202) 927-0650, or by mail at Office of Treasury Inspector General, 1500 Pennsylvania Avenue, Washington DC 20220.

This report contains Sensitive But Unclassified information. To obtain further information, please contact the OIG Office of Counsel at OIGCounsel@oig.treas.gov, (202) 927-0650, or by mail at Office of Treasury Inspector General, 1500 Pennsylvania Avenue, Washington DC 20220.

Our objective was to determine whether the Social Security Administration (SSA) stopped Supplemental Security Income (SSI) payments when recipients did not provide required technical evidence for their Old-Age, Survivors and Disability Insurance (OASDI) applications.

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The Federal Information Security Modernization Act of 2014 (FISMA) directs Inspectors General to conduct an annual evaluation of the agency information security program. FISMA, Department of Homeland Security (DHS), Office of Management and Budget (OMB) and National Institute of Standards and Technology (NIST) establish information technology (IT) security guidance and standards for Federal agencies. We conducted this evaluation to assess the overall effectiveness of the Department of Housing and Urban Development’s information security program, assess their compliance with Federal guidance, and respond to OMB reporting questions for the fiscal year 2020 annual assessment.The OIG has determined that the contents of this report would not be appropriate for public disclosure and has therefore limited its distribution to selected officials. Please contact the Office of Evaluation at evaluations@hudoig.gov to request a copy of this report.

Summary of accomplishments and activities the U.S. Department of Education OIG completed from April 1, 2020, through September 30, 2020

The Semiannual Report to Congress summarizes the results of OIG oversight, provides statistical information, and lists all reports issued from April 1 to September 30, 2020. During this reporting period, OIG audits, evaluations, investigations, inspections, and other reviews identified more than $3.1 billion in monetary benefits for a return of $34 for every dollar invested in OIG oversight. During this reporting period, the OIG issued 182 reports and publications on VA programs and operations, made 876 recommendations, and conducted investigations that led to 73 arrests.

The 36th Semiannual Report to Congress (SAR), summarizing the work and accomplishments of the Office of the Inspector General(OIG) for the Department of Homeland Security (DHS), for the period April 1, 2020 to September 30, 2020. This SAR highlights OIG's oversight of DHS in the areas of acquisitions, disaster response, financial management, immigration, information technology and cybersecurity, terrorism/border security, as well as investigative activities. For example, OIG reviewed U.S. Customs and Border Protection’s (CBP) acquisition capabilities needed to secure the southern border, evaluated to what extent the Federal Emergency Management Agency’s (FEMA) Individuals and Households Program for home repairs has controls in place to verify applicants’ insurance coverage, and audited DHS’ efforts in meeting DATA Act requirements. OIG's work involving immigration included family separations at CBP ports of entry; CBP’s handling of the 2019 migrant surge; and unannounced inspections of CBP and U.S. Immigration and Customs Enforcement (ICE) detention facilities. OIG audited DHS’ information security program and practices, DHS’ efforts to modernize its information technology systems and infrastructure, and DHS’progress in implementing cybersecurity information sharing requirements. We also assessed DHS’ efforts to deter and prevent terrorism or physical threats within the commercial facilities sector, and its management of Joint Task Forces resources.

This semiannual report informs Congress of the Peace Corps Office of Inspector General's work from April 1 through September 30, 2020.

Our Semiannual Report to Congress presents a snapshot of the work we did to fulfill our mission for the six-month period ending September 30, 2020. Our dynamic report format provides readers with easy access to facts and information, as well as succinct summaries of the work by area. Links are provided to the full reports featured in this report, as well as to the appendices.

The future: tell your own story. Semiannual Report to Congress for April 1, 2020 - September 30, 2020.

The Transportation Security Administration (TSA) did not properly plan, implement, and manage the Quiet Skies program to meet the program’s mission of mitigating the threat to commercial aviation posed by higher risk passengers. Specifically, TSA did not develop performance goals and measures to demonstrate program effectiveness or always adhere to its own Quiet Skies guidance. This occurred because TSA lacked sufficient oversight to ensure the Quiet Skies program operated as intended. For example, TSA did not have a centralized office or entity to ensure the various TSA offices properly managed Quiet Skies passenger data. Without sufficient metrics, analysis, and controls, TSA cannot be assured the Quiet Skies program enhances aviation security through FAMS as intended. We made two recommendations that, when implemented, may help TSA better measure the effectiveness of its Quiet Skies program. TSA concurred with both recommendations and has begun implementing corrective action plans.

This report contains information about recommendations from the OIG's audits, evaluations, reviews, and other reports that the OIG had not closed as of the specified date because it had not determined that the Department of Justice had fully implemented them. The list omits information that the Department of Justice determined to be limited official use or classified, and therefore unsuitable for public release.The status of each recommendation was accurate as of the specified date and is subject to change. Specifically, a recommendation identified as not closed as of the specified date may subsequently have been closed.

During this semiannual reporting period, we issued five audit reports, one risk assessment report, and one investigative report. These reports included $375,688 in questioned costs and 34 recommendations to improve agency operations and award recipient’s stewardship of Federal funds. Through our audit follow-up process, we assisted the National Endowment for the Arts (Arts Endowment) staff and award recipients in clearing 29 recommendations based on corrective actions taken. In addition, we addressed eight new hotline complaints, with one from this period and two from a prior reporting period remaining open. During this reporting period, we also focused internally to improve our operations by updating our Strategic Plan and initiating updates to our website. The website is being updated to make it easier to navigate and to ensure it includes links to the most current awards management resources. The updates to the website are designed to help award recipients comply with requirements and the Arts Endowment improve their programs and operations. The value-added work that my staff accomplished this period is due to their commitment to excellence, continued growth, and dedicated work effort, along with the support of the Arts Endowment Chairman and her staff. I look forward to continuously working with my staff, the Chairman, and her staff in promoting economy, efficiency, and effectiveness while helping to ensure integrity, excellence, and value in the delivery of the Arts Endowment mission.

FEC OIG's Semiannual Report to Congress April 1, 2020 - September 30, 2020

Semi Annual Report to Congress from April 2020 thru Sept 2020

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The objective of the evaluation was to assess the effectiveness of the Commission’s security program and practices across key functional areas as of September 30, 2020. The Commission made progress through implementation of security policies, procedures, and strategies, but lacked quantitative and qualitative measures to assess them. During FY20, there were six findings and nine corresponding recommendations regarding the Commission’s information security program including: 1. Vulnerabilities not being remediated in a timely manner; 2. Security assessment plan and security assessment report not documented during annual assessment exercises; 3. Back-up data not stored with encryption; 4. Inactive accounts not automatically disabled after 90 days of inactivity; 5. Mobile device usage policy in draft and not finalized, approved or distributed as of year-end and 6. Enterprise Architecture Policy is currently in draft and not finalized, approved or disseminated. The overall assessment of the Commission’s FY2020 information security program was deemed effective because the tested, calculated and assessed maturity levels across the functional and domain areas received an overall rating of effective. The Commission implemented the three open prior year recommendations and the report provides nine new recommendations corresponding to six new findings.

This Comprehensive Healthcare Inspection Program report provides a focused evaluation of the quality of care delivered by Veterans Health Administration facilities. The report covers key processes that are associated with promoting quality care, and focuses on Leadership and Organizational Risks; Quality, Safety, and Value; Medical Staff Privileging; Environment of Care; Medication Management: Controlled Substances Inspections; Mental Health: Military Sexual Trauma (MST) Follow-Up and Staff Training; Geriatric Care: Antidepressant Use among the Elderly; Women’s Health: Abnormal Cervical Pathology Results Notification and Follow-Up; and High-Risk Processes: Operations and Management of Emergency Departments and Urgent Care Centers.The Office of Inspector General (OIG) noted that 88 percent of facility leaders were assigned permanently at the 43 VA facilities visited in fiscal year 2019. These facility leaders generally appeared engaged in quality activities, felt supported by network leaders, were aware of employee/patient satisfaction improvement efforts, and actively addressed recommendations for improvement. However, the OIG found opportunities for some facilities to improve their Strategic Analytics for Improvement and Learning ratings.The OIG issued 32 recommendations for improvement across eight areas:(1) Quality, Safety, and Value• Peer review processes• Cardiopulmonary resuscitation committee processes(2) Medical Staff Privileging• Focused and ongoing professional practice evaluations(3) Environment of Care• Emergency resource and asset inventory review(4) Medication Management• Controlled substances inspection report review• Limitations to perform balance adjustments• Monthly physical controlled substances inspections• Override report review(5) Mental Health• MST issues, services, and initiatives communicated to leaders• Mandatory MST training(6) Geriatric Care• Patient and/or caregiver education• Medication reconciliation(7) Women’s Health• Committee membership and activities• Cervical cancer screening data tracking(8) High-Risk Processes• Operating hours, staffing, support services, and directional signage

Our objective was to (1) determine whether the Social Security Administration (SSA) made payments to beneficiaries and representative payees who were deceased according to Ohio Department of Health vital records and (2) identify non-beneficiaries in the State files whose death information did not appear in Agency records.

Florida school districts participating in Medicaid as providers certify quarterly that they have used non-Federal education funds for school-based services.Prior Office of Inspector General (OIG) audits identified significant overpayments to school districts for school-based services. In those audits, we recommended that the States refund to the Federal Government the unallowable reimbursement that was claimed for the Medicaid school-based services. We performed this audit in Florida to determine whether the unallowable reimbursements we identified in other States also occurred in Florida.Our objective was to determine whether Florida claimed Federal Medicaid reimbursement for school-based services in accordance with Federal and State requirements.

The OIG investigated allegations that a company fraudulently altered a purchase order (PO) that the National Park Service (NPS) awarded for the replacement of two fuel pumps at Great Smoky Mountains National Park. The company also allegedly then issued the altered PO to a second company to perform the work.We found that Kentey Fielder, owner of the first company, falsely represented himself to a second company as an NPS employee and emailed that second company two altered POs reflecting the second company as the primary contractor on the NPS fuel pump project. On the basis of these fraudulent POs, the second company then performed the work. The NPS subsequently paid Fielder under the legitimate PO, but Fielder never paid the second company for the equipment or labor it provided.Fielder pleaded guilty to one count in violation of 18 U.S.C. § 1343, Wire Fraud, and was subsequently sentenced to 3 years of probation with an additional condition of 8 months of home detention. He was also ordered to pay restitution totaling $12,687.62 and was debarred from participation in Federal procurement and nonprocurement programs.

Audit of the CFTC Customer Protection Fund Financial Statements (Fiscal Year 2020)

We audited the Tennessee Valley Authority's (TVA) purchasing card (P-Card) usage to determine if personnel complied with TVA's P-Card policies and procedures. Our audit scope included approximately $79.8 million in transactions occurring from October 1, 2017, through September 30, 2019. Our audit found multiple instances where TVA personnel did not comply with requirements in TVA's P-Card policies and procedures. Specifically, we found (1) some approving officials were not performing their review duties properly, (2) split transactions occurred, (3) disallowed and questionable (nonbusiness expense) transactions occurred, (4) only 25 percent of TVA's cardholders and approving officials completed the required annual P-Card training at least once, (5) periodic audits of P-Card transactions by Supply Chain were not performed, and (6) certain potentially fraudulent transactions by one cardholder had not been identified due to inadequate reviews of the cardholder statements. OIG Investigations subsequently found evidence the cardholder had used the P-Card to make several monthly rental payments to the apartment complex where the cardholder lived. In addition to those areas of noncompliance listed above, we found P-Cards were being used without determining if sources the Supply Chain and Financial Services Standard Programs and Processes rank ahead of the P Card in its hierarchy were available. We made 12 recommendations to TVA management to strengthen controls and help improve compliance with the P-Card policies by (1) implementing additional procedures and monitoring activities and (2) clarifying and updating the policies and related training. TVA management provided actions they plan to take to address each of our recommendations.

San Antonio did not have effective controls to ensure that it reported complete and accurate Clery Act crime statistics. San Antonio had processes for requesting crime statistics from local law enforcement agencies, identifying campus security authorities (CSA), processing and compiling the crime information, and reporting the annual Clery Act crime statistics by the reporting deadline. However, these processes were not effectively designed or consistently performed during the audit period and did not provide reasonable assurance that the reported Clery Act crime statistics would be complete and accurate. Additionally, we found that San Antonio did not follow all applicable Clery Act requirements and guidance, which, if followed, would help support the completeness and accuracy of the reported crime statistics. For example, San Antonio did not properly notify its CSAs of their roles and responsibilities, request crime reports from CSAs, or follow applicable requirements for identifying its Clery Actgeography. San Antonio’s reported Clery Act crime statistics for calendar years 2015–2017 were not complete and accurate. As a result, the statistics did not provide reliable information to current and prospective students, their families, and other members of the campuscommunity for making decisions about personal safety and security.

The Corporation for National and Community Service, Office of Inspector General (CNCS-OIG) presents its Semiannual Report, covering the six-month period of April 1, 2020 - September 30, 2020

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