Federal Reports

KPMG LLP has its audit of the U.S. Department of the Interior's financial statements for fiscal years 2020 and 2019. KPMG found the following:• The financial statements were fairly presented, in all material respects, in accordance with U.S. generally accepted accounting principles• One material weakness and four significant deficiencies in internal controls over financial reporting• No instances in which the DOI's financial management systems did not comply substantially with the requirements of FFMIA• No reportable noncompliance with provisions of laws tested or other mattersWe reviewed KPMG's work and found no instances where KPMG did not comply, in all material respects, with U.S. generally accepted government auditing standards.

The Office of the Inspector General (OIG) performed procedures that were requested and agreed to by Tennessee Valley Authority (TVA) management solely to assist management in determining the validity of the Winning Performance/Executive Annual Incentive Plan (WP) Measures for fiscal year (FY) ending September 30, 2020. The WP Measures data provided to the OIG and to which the agreed-upon procedures were applied is the responsibility of TVA management. In summary, procedures applied by the OIG found: • The FY 2020 WP goals for the Enterprise measures were properly approved. There was one change form, approved on February 28, 2020, that affected one measure.• The FY 2020 goals (target) for the corporate multiplier measures were properly approved. • The actual FY to-date results for the Enterprise measures agreed with the underlying support, without exception.• The actual FY to-date results for the corporate multiplier measures agreed with the underlying support, without exception.• The FY 2020 WP payout percentage provided by the Benchmarking and Enterprise Performance organization on November 3, 2020, was mathematically accurate and agreed with the OIG’s recalculation.

What We Looked AtWe contracted with the independent public accounting firm KPMG LLP to audit the Department of Transportation's (DOT) consolidated financial statements as of and for the fiscal years ended September 30, 2020, and September 30, 2019, and provide an opinion on those financial statements, to report on internal control over financial reporting, and to report on compliance with laws and other matters. The contract requires the audit to be performed in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office's and Council of the Inspectors General on Integrity and Efficiency's Financial Audit Manual. We performed a quality control review of KPMG's report dated November 13, 2020, and related documentation, and inquired of its representatives.What We FoundOur quality control review disclosed no instances in which KPMG did not comply, in all material respects, with U.S. generally accepted Government auditing standards.RecommendationsDOT concurred with KPMG's seven recommendations. We agree with KPMG's recommendations and are not making any additional recommendations.

What We Looked AtWe contracted with the independent public accounting firm Leon Snead & Company, P.C., to audit the Surface Transportation Board’s (STB) financial statements as of and for the fiscal years ended September 30, 2020, and September 30, 2019, provide an opinion on those financial statements, and report on internal control over financial reporting, and report on compliance with laws and other matters. The contract requires the audit to be performed in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office’s and Council of the Inspectors General on Integrity and Efficiency’s Financial Audit Manual. We performed a quality control review of Leon Snead’s report dated November 6, 2020, and related documentation, and inquired of its representatives. What We FoundOur quality control review disclosed no instances in which Leon Snead did not comply, in all material respects, with U.S. generally accepted Government auditing standards. RecommendationsLeon Snead made no recommendations.

OBJECTIVE Our objective was to determine whether health centers in selected States used their Access Increases in Mental Health and Substance Abuse Services (AIMS) grant funding in accordance with Federal requirements and grant terms.BACKGROUNDThe Health Center Program The Health Center Program, authorized under section 330 of the Public Health Service Act (42 U.S.C. § 254b), provides primary health care services to medically underserved communities and vulnerable populations with limited access to health care through planning and operating grants to health centers. Health centers focus on integrating care for their patients across a full range of services, including medical, dental, mental health, substance use disorder (SUD) and vision services. Within the HHS, HRSA administers the Health Center Program. Access Increases in Mental Health and Substance Abuse Services GrantsIn September 2017, HRSA awarded $200.5 million in AIMS supplemental grant funding to 1,178 health centers nationwide. The grants were intended to expand access to mental health and SUD services focusing on the treatment, prevention, and awareness of opioid use disorder for health centers already funded under HRSA’s Health Center Program. Health centers were awarded the AIMS supplemental funds to increase personnel, strengthen health information technology (IT), and provide training to support the expansion of mental health and SUD services. Specifically, health centers received up to $85,200 in ongoing funds to support the expansion of services related to mental health and SUD services and up to $90,501 in one-time funds for health IT and training investments, for total awards up to $175,701. As a condition of receiving grant funding, health centers were required to claim reimbursement for allowable costs in accordance with grant terms and report progress toward achieving the expected outcomes in report submissions to HRSA.HOW WE CONDUCTED THIS AUDITOur audit covered AIMS grant funds totaling $112.9 million awarded during fiscal year (FY) 2017 to 665 health centers in the 30 States with the highest opioid overdose death rates in calendar year (CY) 2016. Depending on a health center’s budget period, these funds could be spent during the period September 1, 2017, through May 31, 2019. Of the 665 health centers in the 30 States, we reviewed a statistical sample of 100 health centers. For each selected health center, we reviewed documentation to determine whether the health center (1) met AIMS grant requirements for mental health and SUD service expansion and (2) claimed allowable costs.

The PRAC released the Toolkit as a resource to assist federal, state, and local oversight agencies and professionals in conducting timely reviews and oversight of federal funding. The Toolkit provides OIGs and other oversight offices a set of guidelines, best practices, and lessons learned to help prepare these types of reports for CARES Act oversight and beyond.

This audit report shows Kearney found the financial statements were fairly presented in all material respects, in conformity withU.S. GAAP, Kearney reported a significant deficiency related to IT controls.

Management Letter for the FY 2020 Financial Statement Audit

Audit of the FY 2020 Financial Statements

Under a contract monitored by the National Credit Union Administration (NCUA) Office of Inspector General, KPMG, an independent certified public accounting firm, performed an audit of the NCUA’s schedule of other assets and contributed capital as of September 30, 2020. KPMG’s audit report for the FY 2020 Consolidated Financial Statements of the U. S. Government includes an opinion on the schedule, internal control over financial reporting specific to the schedule, and compliance and other matters specific to the schedule.

Financial Statement Opinion

Internal Control

Compliance with Laws and Regulations

Independent Auditor's Report and Financial Statements for the Fiscal Years Ended September 30, 2020 and 2019

What We Looked AtWe contracted with the independent public accounting firm KPMG LLP to audit the Federal Aviation Administration’s (FAA) consolidated financial statements as of and for the fiscal years ended September 30, 2020, and September 30, 2019, and provide an opinion on those financial statements, to report on internal control over financial reporting, and to report on compliance with laws and other matters. The contract requires the audit to be performed in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office’s and Council of the Inspectors General on Integrity and Efficiency’s Financial Audit Manual. We performed a quality control review of KPMG’s report dated November 9, 2020, and related documentation, and inquired of its representatives. What We FoundOur quality control review disclosed no instances in which KPMG did not comply, in all material respects, with U.S. generally accepted Government auditing standards. RecommendationsFAA concurred with KPMG’s three recommendations. We agree with KPMG’s recommendations and are not making any additional recommendations.

What We Looked AtIn accordance with the Government Corporation Control Act of 1945, we audited the financial statements of the Saint Lawrence Seaway Development Corporation (SLSDC), a U.S. Government Corporation, as of and for the fiscal years ended September 30, 2020, and September 30, 2019. What We FoundIn our opinion, SLSDC’s financial statements present fairly, in all material respects, SLSDC’s financial position as of September 30, 2020, and September 30, 2019, and its operations and changes in cumulative results of operations, cash flows, budgetary resources and actual expenses, and changes in equity of the U.S. Government for the years then ended, in accordance with U.S. generally accepted accounting principles. We found no material weaknesses in internal control over financial reporting based on the limited procedures we performed. We also found no reportable noncompliance for fiscal year 2020, with provisions of the applicable laws, regulations, and contracts we tested. RecommendationsWe are making no recommendations.

The Chief Financial Officers Act of 1990 (Public Law 101-576), as amended, requires the Office of Inspector General to audit the financial statements of the Federal Housing Administration (FHA) annually. We audited the accompanying FHA financial statements and notes as of and for the fiscal years ending September 30, 2020 and 2019, which are comprised of the balance sheets, related statements of net cost, changes in net position, and combined statements of budgetary resources for the fiscal years then ended. We conducted these audits in accordance with U.S. generally accepted government auditing standards.In our opinion, FHA’s fiscal years 2020 and 2019 financial statements were presented fairly, in all material respects, in accordance with the U.S. generally accepted accounting principles for the Federal Government. FHA reports our opinion in its Fiscal Year 2020 Annual Management Report. The results of our audit of FHA’s principal financial statements and notes for the fiscal years ending September 30, 2020 and 2019, including our report on FHA’s internal control and test of compliance with selected provisions of laws, regulations, and contracts applicable to FHA, are presented in this report. Our audit did not disclose any deficiencies in internal control that we consider to be material weaknesses or significant deficiencies and no instances of noncompliance with applicable laws, regulations, and contracts.We have no new recommendations in this report; however, the Followup on Prior Audits section contains recommendations from prior-year audits that are still outstanding. While these recommendations relate to prior-year material weaknesses or significant deficiencies that have now been substantially resolved, FHA should continue to track and resolve these recommendations in accordance with departmental procedures.

The Medicaid ProgramState Medicaid managed care programs are intended to increase access to and improve the quality of health care for Medicaid beneficiaries. States contract with an MCO to make services available to enrolled Medicaid beneficiaries, usually in return for a periodic payment, known as a capitation payment. Federal Requirements States must generally provide notice when the State agency terminates a Medicaid beneficiary’s covered benefits or eligibility at least 10 days before the date of action (42 CFR § 431.211). However, if a State establishes that the beneficiary has been accepted for Medicaid services by another State, the original State must provide notice of the termination of the beneficiary’s benefits or eligibility no later than the date of the termination (42 CFR § 431.213(e)). Ohio’s Medicaid Managed Care ProgramDuring our audit period, approximately 90 percent of Ohio’s Medicaid population received benefits through MCOs under contract with the State agency. The contracts with the MCOs covered health care services to eligible Medicaid beneficiaries in exchange for a fixed per-member, per-month capitation payment. The Medicaid MCO contracts incorporate rules set forth in the Ohio Administrative Code (OAC) (State agency managed care contracts Article XIV), which requires the State agency to disenroll a beneficiary from an MCO plan when the beneficiary’s permanent residence moves outside the plan’s service area (OAC 5160-26-02.1(B)(1) and OAC 5160-58-02.1(A)(2)). Disenrollment must take effect on the last day of the month in which the beneficiary moves (OAC 5160-26-02.1(B)(1) and OAC 5160-58-02.1(A)(2)). Transformed Medicaid Statistical Information SystemThe Transformed Medicaid Statistical Information System (T-MSIS) is a critical data and systems component maintained by CMS. The primary purpose of T-MSIS is to establish an accurate, current, and comprehensive database containing standardized enrollment, eligibility, and paid claim data about Medicaid recipients to be used for the administration of Medicaid at the Federal level, and assist in the detection of fraud, waste, and abuse in Medicaid.Public Assistance Reporting Information SystemThe Public Assistance Reporting Information System (PARIS) is an information exchange system managed by the Administration for Children and Families. PARIS matches State and Federal data to provide State Public Assistance Agencies with beneficiary information that they can use to identify possible concurrent eligibility and erroneous payments. Ohio’s Medicaid eligibility verification plan describes the use of PARIS as a post-eligibility check for concurrent benefits received in another State while the individual is enrolled in Ohio Medicaid. The PARIS match information is added to Ohio’s eligibility system and generates an electronic alert (PARIS alert) for beneficiaries who were identified as having concurrent eligibility in another State. The State agency is required to contact the beneficiaries before eligibility may be terminated. If the State agency receives information that may affect a beneficiary’s Medicaid benefits, such as a PARIS alert, the State agency sends a PARIS Contact Notice to the beneficiary, and the beneficiary has 10 days to respond. If the beneficiary doesn’t respond, a county caseworker sends out a reminder letter. If there is no response from the beneficiary or if mail addressed to the beneficiary is returned from the post office with no forwarding address, the beneficiary’s eligibility may be terminated. If the State agency confirms that the beneficiary has been determined eligible for Medicaid in another State, the State agency is not required to provide advance notice and may send notice on the effective date of the beneficiary’s eligibility termination.

This audit is part of a series of hospital compliance audits. Using computer matching, data mining, and other data analysis techniques, we identified hospital claims that were at risk for noncompliance with Medicare billing requirements. For calendar year (CY) 2017, Medicare paid hospitals $206 billion, which represents 55 percent of all fee-for-service payments; accordingly, it is important to ensure that hospital payments comply with requirements.Our objective was to determine whether Edward W. Sparrow Hospital (the Hospital) complied with Medicare requirements for billing inpatient and outpatient services on selected types of claims.

The OIG investigated an allegation that a National Park Service (NPS) employee misused an assigned Government Owned-Vehicle (GOV) by taking it home overnight on multiple occasions without authorization.We found that the employee routinely used the assigned GOV as a home-to-work vehicle without prior, written authorization as required by 41 C.F.R. § 102.5 and NPS policy.

We are pleased to present the Top Management Challenges Report. In accordance with the Reports Consolidation Act of 2000, the Inspector General reports on the most serious management and performance challenges facing the U.S. AbilityOne Commission. We illustrate new challenges such as the challenge to effectively allocate scarce resources rather than lack of resources and we included continuous work on financial management as a challenge for this year. The Commission designates Central Nonprofit Agencies (CNAs) to facilitate employment of people who are blind of have significant disabilities. the dynamics of the CNAs in the program are changing and growing. Our reporting reflects on, and seeks to assist in, this challenging environment.In this year's Top Management and Performance Challenges Report we include the most pressing challenges: 1) allocation of roles, resources and responsibilities 2) implementation of 898 panel recommendations, 3) Anti-deficiency Act violations, 4) transparency, 5) erosion of statutory program authority, 6) implementation of cooperative agreements, 7) a lack of risk management, and 8) needed enhancements to program compliance.

An Amtrak locomotive technician based in Seattle, Washington, was terminated from employment on November 12, 2020, following his administrative hearing. Our investigation found that the former employee violated company policies by driving a company-owned vehicle without a valid driver’s license on at least two occasions. We also found that the former employee failed to report an arrest and subsequent conviction to the company for a driving under the influence violation as required by company policy.

In accordance with the Reports Consolidation Act of 2000, we are submitting what we have determined to be the most significant management and performance challenges facing the U.S. Department of the Interior (DOI), for inclusion in the DOI’s Agency Financial Report for fiscal year 2020.Given the broad effects of the COVID-19 pandemic on not only the DOI but the United States as a whole during this fiscal year, we have modified our approach for this year’s report to feature a detailed analysis of the DOI’s pandemic response. We are not suggesting that the challenges we identified in previous years have been resolved, but, under the circumstances, we believe that they should be viewed in light of the pandemic and its substantial effect on the DOI.We also identify an emerging issue—namely, the implementation of the Great American Outdoors Act—and the DOI’s progress in preparing for and addressing this challenge.This report is primarily based on Office of Inspector General (OIG) and U.S. Government Accountability Office (GAO) reviews (including the GAO’s High-Risk List), as well as our general knowledge of the DOI’s programs and operations.

Adam Micek, of Queens, New York, was sentenced in U.S. District Court, Eastern District of New York, on November 12, 2020, to a prison term of time served, probation for 36-months and was ordered to pay restitution of $132,787. Micek previously pleaded guilty to conspiracy to commit wire fraud for his involvement in an Amtrak eVoucher scheme. Our investigation found that Micek and his co-conspirators used stolen credit card information to make unauthorized purchases of Amtrak tickets and then cancelled or exchanged those tickets for eVouchers. Subsequently, they sold the fraudulently obtained eVouchers on the internet.

The Office of Inspector General issued a report discussing the Top Management and Performance Challenges facing NASA.

In 2018, senior DHS and U.S. Customs and Border Protection (CBP) leaders issued public statements urging undocumented aliens seeking asylum to enter the United States legally at ports of entry, while also directing ports of entry to focus on other priority missions and institute practices to limit the number of undocumented aliens processed at ports of entry. CBP Office of Field Operations (OFO) personnel at 24 Southwest Border ports of entry implemented a practice known as queue management, where an officer manned a “limit line” position at or near the U.S.-Mexico border to control the number of undocumented aliens entering the port. We identified that seven of these ports stopped processing virtually all undocumented aliens, including asylum seekers, by redirecting them to other ports located miles away. This redirection contravenes CBP’s longstanding practice to process all aliens at a “Class A” port of entry or reclassify the port of entry. Additionally, CBP officers at four ports returned undocumented aliens to Mexico despite a legal requirement to process asylum claims of aliens that are physically present in the United States. We made three recommendations aimed at bringing CBP’s practices in line with Federal law and regulations and promoting efficient processing of undocumented aliens. CBP concurred with two of the recommendations and did not concur with one. CBP defended its decision to redirect undocumented aliens at seven ports citing the availability of operational capacity and resources and the need to maintain a discretionary balance between mission requirements at each port.

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 Carl Vinson VA Medical Center and multiple outpatient clinics in Georgia. The inspection covers key clinical and administrative processes that are associated with promoting quality care. This inspection focused on Leadership and Organizational Risks; Quality, Safety, and Value; Medical Staff Privileging; Environment of Care; Medication Management: Long-Term Opioid Therapy for Pain; Mental Health: Suicide Prevention Program; Care Coordination: Life-Sustaining Treatment Decisions; Women’s Health: Comprehensive Care; and High-Risk Processes: Reusable Medical Equipment.The executive leadership team had worked together for five weeks prior to the OIG’s on-site visit. The leadership team had vacancies in three of the four key positions since the previous healthcare inspection. Survey results revealed opportunities for the executive team to improve employee satisfaction. Patient experience survey results were generally less favorable than Veterans Health Administration national averages. The OIG’s review of accreditation findings, sentinel events, and disclosures did not identify any substantial organizational risk factors. Executive leaders were knowledgeable within their scope of responsibilities about selected Strategic Analytics for Improvement and Learning data.The OIG issued 17 recommendations for improvement in seven areas:(1) Quality, Safety, and Value• Committee processes(2) Medical Staff Privileging• Professional practice evaluations• Provider exit reviews(3) Medication Management• Quality measure oversight(4) Mental Health• Suicide prevention training(5) Care Coordination• Goals of care conversations(6) Women’s Health• Women’s health primary care providers• Committee membership and attendance(7) High-Risk Processes• Reusable medical equipment inventory file• Standard operating procedures• Annual risk analysis• Eyewash station testing• Quality assurance monitoring• Reprocessing and storage area physical inspections• Competency assessments

What We Looked AtWe contracted with the independent public accounting firm Allmond & Company, LLC, to audit the National Transportation Safety Board’s (NTSB) financial statements as of and for the fiscal years ended September 30, 2020, and September 30, 2019, provide an opinion on those financial statements, and report on internal control over financial reporting, compliance with laws, and other matters. The contract requires the audit to be performed in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office’s and Council of the Inspectors General on Integrity and Efficiency’s Financial Audit Manual. We performed a quality control review of Allmond’s report dated November 6, 2020, and related documentation, and inquired of its representatives. What We FoundOur quality control review disclosed no instances in which Allmond did not comply, in all material respects, with U.S. generally accepted Government auditing standards. RecommendationsAllmond made no recommendations.

These challenges illustrate the most significant areas the Office of Inspector General (OIG) believes need improvement for the Peace Corps to effectively manage its resources and minimize the potential for fraud, waste, and abuse occurring in its operations. Addressing the issues related to these challenge areas will enable the agency to increase operational efficiencies and improve mission effectiveness.

An Amtrak secretary based in Chicago, Illinois, resigned from the company on November 10, 2020, while under investigation for engaging in outside employment while taking Family Medical Leave Act (FMLA) leave and while on a Medical Leave of Absence. Our investigation found that the former employee violated company policy by working as a personal assistant as part of a program funded through the Illinois Department of Human Services while also working for Amtrak. She conducted her job as a personal assistant during times that she was taking FMLA leave, a medical leave of absence, or sick leave. We also found that the former employee falsified a Railroad Retirement Board (RRB) application for sickness benefits by stating she had no income while she was receiving RRB benefits, when in fact she did have income from the State of Illinois.

The Patient Protection and Affordable Care Act gave States the option to expand Medicaid coverage to low-income adults without dependent children. It also mandated changes to Medicaid eligibility rules and established a higher Federal reimbursement rate for services provided to these beneficiaries, which led us to review whether States were correctly determining eligibility for these newly eligible beneficiaries. (States operate and fund Medicaid in partnership with the Federal Government through the Centers for Medicare & Medicaid Services.) Ohio chose to expand Medicaid coverage.Our objective was to determine whether Ohio determined Medicaid eligibility for newly eligible beneficiaries in accordance with Federal and State eligibility requirements.

Our objective was to fulfill our responsibilities under the Chief Financial Officers Act of 1990 (CFO Act) (Pub. L. No. 101-576) and related legislation, we monitored Grant Thornton LLP's audit of the Social Security Administration's (SSA) Fiscal Year (FY) 2020 financial statements to ensure the quality of the audit work performed was adequate.

The Office of Inspector General assessed NASA’s initial acquisition strategy for the Artemis missions with respect to meeting schedule, cost, and performance goals.

Our objective was to determine whether the Social Security Administration (SSA) notified the Department of Education (ED) about all beneficiaries with medical improvement not expected (MINE) disability status who may have been eligible for total and permanent disability (TPD) Federal student loan discharge.

OIG audited the consolidated financial statements of FNS for fiscal years 2020 and 2019.

OIG audited the consolidated financial statements of Rural Development for fiscal years 2020 and 2019.

In this semiannual report, we discuss both the major accomplishments and activities of the OIG from April 1, 2020 through September 30, 2020, as well as its goals and future plans.

This project originated from our participation on a Council of Inspectors General on Integrity and Efficiency (CIGIE) working group focused on inspecting the supplemental funding appropriated by the U.S. Congress in 2018 for necessary expenses related to the 2017 Atlantic hurricane season.We inspected the U.S. Department of the Interior’s (DOI’s) preparedness for and response to three storms that made landfall as major hurricanes in the United States in quick succession: Harvey, Irma, and Maria. Hurricane Harvey affected the Southern United States (Texas and Louisiana) and the Eastern United States, Irma affected the Caribbean and Southeastern United States, and Maria affected the Caribbean and the Mid-Atlantic States.We focused our inspection on the three DOI bureaus that received most of the supplemental funding from Congress—the U.S. Fish and Wildlife Service (FWS), National Park Service (NPS), and U.S. Geological Survey (USGS)—as well as Departmentwide actions.Both the NPS and the FWS performed well in some ways, such as by inventorying supplies before the storm, evacuating people to safer conditions, identifying damaged property, and clearing debris after the storms. We found, however, areas where the DOI can improve its preparedness for responding to and recovering from the next natural disaster. Specifically, we found:1. The Office of Emergency Management’s Master Improvement Plan did not include required information and contained unrealistic milestones.2. The NPS and the FWS encountered problems with communication and purchase cards.3. Recovery obligations and expenditures of supplemental funds have been slow.4. Contracting officer training can improve overall preparedness.5. Awareness of interbureau resources could be improved.We make seven recommendations to help the DOI improve its ability to prepare for, respond to, and recover from future disasters. Based on the bureau responses to our draft report, we consider one recommendation to be resolved and implemented, five recommendations resolved but not implemented, and one recommendation unresolved.

We audited the costs claimed by the Kentucky Department Fish and Wildlife Resources (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS) through the Wildlife and Sport Fish Restoration Program. The audit included claims totaling $70.6 million on 51 grants that were open during the State fiscal years that ended June 30, 2018, and June 30, 2019. The audit also covered the Department’s compliance with applicable laws, regulations, and FWS guidelines, including those related to the collection and use of hunting and fishing license revenue and the reporting of program income.We found that the Department generally ensured that grant funds and hunting and fishing license revenue were used for allowable fish and wildlife activities and complied with applicable laws and regulations, FWS guidelines, and grant agreements. We noted, however, issues with ineligible subrecipient charges. We questioned costs totaling $116,620 ($87,465 Federal share) as ineligible. We also determined that the Department did not comply with Federal regulations when managing its subawards and did not accurately report program income.The FWS concurred with our 11 recommendations and will work with the Department to implement corrective actions.

In our September 30, 2016 evaluation report, Condition of Indian School Facilities, we made 21 recommendations designed to help the Bureau of Indian Affairs (BIA) and the Bureau of Indian Education (BIE) develop promising practices to ensure that Indian school facilities are operated and maintained properly for the students. We limited the scope of this review to the 17 recommendations reported closed by the Office of Financial Management (PFM). The PFM reported to us when these 17 recommendations were addressed and provided supporting documentation. Based on our review, we consider Recommendations 1 – 13, 15, and 21 resolved, implemented, and closed. We consider Recommendations 14 and 19 not implemented and not closed.

On October 19, 2020, we issued a report to the U.S. Postal Service Board of Governors that addressed specific questions asked by Members of Congress regarding modifications to Postal Service staffing and policies, mail service impacts, compliance with applicable laws and regulations, communication with Congress and customers, and the Postmaster General’s compliance with financial conflict of interest laws and regulations (Operational Changes to Mail Delivery - Report Number 20-292-R21). The objective of this report is to provide our evaluation of those operational changes to management with recommendations for corrective actions.

Our objective was to summarize and assess the most serious management and performance challenges facing the Social Security Administration (SSA).

Fiscal Year 2021 Top Management and Performance Challenges report and Federal Co-Chair response on behalf of the Commission.

October 2020 Semiannual Report to Congress