Federal Reports

Financial Statement

Internal Control

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Challenge 1: Identifying a strategic vision and plan in a period of uncertainty and an evolving role in Alaska's village relocation efforts. Challenge 2: Improving the monitoring of Grant recipients in the face of logistical challenges. Challenge 3: Engaging Commissioners in light of conflict-of-interest concerns and funding realities.

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Corporate Accounting provides financial services to TVA in the areas of (1) Accounting Reporting and Research, which includes Accounting Policy and Research, External Reporting, and Fuel Accounting; (2) Disbursement Services, which includes Payment Services and Payroll Operations; (3) Revenue; and (4) Sarbanes-Oxley. As of March 24, 2015, Corporate Accounting had 72 employees. This review assesses operational and cultural strengths and opportunities for improvement within TVA's Corporate Accounting. We used operational expectations as defined in Corporate Accounting's business plan and behavioral expectations as defined by TVA's values as the criteria for this review. We identified several operational and cultural strengths within Corporate Accounting. Specifically, we found Corporate Accounting effectively provides business support to TVA operations and works well with other TVA organizations. Additionally, employees reported they have the financial information systems they need to do their jobs. We also found Corporate Accounting has an ethical environment, engaged workforce, leadership that is trusted and respected, strong teams, and opportunities for input that are satisfactory to employees. However, we also identified several operational and cultural areas for improvement within Corporate Accounting. Operational areas for improvement included: missing and misaligned performance measures for core services, not formally soliciting customer feedback, and differing management and employee perspectives around adequacy of staffing resources. Cultural areas for improvement included: minimal response to prior cultural surveys, perceived unfairness in hiring and promotion practices, lack of cohesion between Corporate Accounting departments, relationship issues with two managers, and perceived negative impacts from reorganizations and recent cost-cutting measures. These types of issues, if left unresolved, can undermine employee trust in management and negatively impact both employee engagement and operational performance.

We reported that FSA did not always accurately assess the operational status of the fully or partially operational functions, processes, and subprocesses. We also noted that FSA did not sufficiently document its validation assessments. As a result, there was a risk that FSA did not accurately assess the operational status of additional DMCS2 functions, processes, and subprocesses reported as fully or partially operational. We also found that FSA did not provide consistent and effective instructions to servicers to correct inaccurate loan balances in DMCS2 and, as aresult, inaccurate loan balances remained in DMCS2. Finally, we reported that FSA did not adequately oversee debt accounts in DMCS2 that were not assigned to a private collection agency and, as a result, there was no assurance that debt accounts were properly processed in DMCS2.

Ineffective physical and environmental protection controls place CSB’s investigative data at risk of theft, loss or damage.

For the $17.6 million that we reviewed, the District marketplace allocated and claimed all (1) shared IT costs for establishing a health insurance marketplace in accordance with the CMS-approved methodology and (2) direct costs in accordance with Federal requirements. Therefore, we have no recommendations.

Cumberland Fossil Plant (CUF) is one of the fossil plants relied upon to assist TVA in meeting its mission. CUF's mission, in support of the overarching TVA mission, is "to provide low cost, reliable generation and ancillary services while keeping our people safe and ensuring compliance with environmental regulations." This review identified operational and cultural strengths and opportunities for improvement at TVA's CUF. We used operational expectations as defined in the business plan and behavioral expectations as defined by TVA values as the criteria for this review. We identified several operational and cultural strengths at CUF. Specifically, we found CUF is currently meeting or exceeding expectations related to key measures in its current business plan. In addition, we noted the Plant Manager is generally seen as open, approachable, and respected, and some managers within midlevel management are viewed as trusted and supportive of their crews. We also found CUF employees exhibit a high degree of enthusiasm and commitment to the plant mission and seem genuinely motivated to make the plant a highly successful operation. Additionally, employees generally view CUF's safety program framework favorably. However, employees also expressed frustrations related to a number of management decisions and actions. These decisions and actions included mixed messaging related to safety, unintended consequences of safety accountability, enforcement of the sick leave policy, use of contractors, perceptions of inadequate staffing, disposal of materials, distrust of some midlevel management, use of an integrated supplier, overreactions by management, perception of conflicting priorities, and Fossil versus Nuclear.

Monitoring of quality controls is an ongoing, periodic assessment of work needed to ensure compliance with the OIG’s system of quality control.

Although the South Carolina Department of Social Services (State agency) had conducted the required monitoring at all four of the childcare providers that we reviewed, this monitoring did not always ensure that providers that received funds from the Child Care and Development Fund complied with State licensing requirements related to the health and safety of children. Specifically, all four of the childcare providers that we visited did not comply with the childcare center physical condition requirements, which had previously been cited by the State agency. Nor did the four childcare providers comply with caregiver documentation requirements such as training and discipline statements. One provider did not comply with children's immunization record requirements. The instances of noncompliance occurred because the State agency did not conduct followup monitoring to ensure that the providers rectified previous instances of noncompliance or took proactive steps to remain compliant with all State regulations.

Limited scope audits involve a limited review of financial and non-financial information of grant recipients to ensure validity and accuracy of reported information, and compliance with state and Federal requirements. Our audit was conducted in accordance with the Government Auditing Standards (2011), issued by the Comptroller General of the United States. The audit concluded that MAC requested and received multiple extensions resulting in the mismanagement of NEA funds. Additionally, MAC did not have written policies and procedures in place for the management of Federal awards, or to ensure that debarred or suspended contractors or recipients did not receive Federal assistance. Finally, MAC also did not have a Section 504 self-evaluation on file.

Co-opetition (a form of collaboration among competitors) between the U.S. Postal Service and its rivals improves the efficiencies of the postal sector. If efficiencies are great enough, co-opetition can lead to lower shipping prices

The report summarizes the FTC OIG’s activities and accomplishments during the second half of the FY 2015 reporting period.

During this reporting period, we issued one audit report, one special review report, and twomemoranda which contained eighteen recommendations. The annual financial statement and FISMA audits are in process and will be completed by their respective due dates.

Wisconsin Physicians Service Insurance Corporation claimed $4.8 million in unallowable administrative costs on its Medicare Part B final administrative cost proposals for fiscal years 2009, 2010, and 2011.

Wisconsin Physicians Service Insurance Corporation claimed $4.4 million in unallowable administrative costs on its Medicare Part B final administrative cost proposals for fiscal years 2009, 2010, and 2011.

We found that the expenditures that the Vermont Agency of Human Services (State agency) reported in the Indian Health Service (IHS) facilities' column of the Form CMS-64 were for primary care services not provided in an IHS facility. However, like services provided in IHS facilities, these primary care services had a Federal medical assistance percentage reimbursement rate of 100 percent. The State agency had obtained CMS approval to report these expenditures in the IHS facilities column. Because Federal reimbursement was correct, this report does not include any recommendations.

As part of our annual audit plan, the OIG audited costs billed to the Tennessee Valley Authority (TVA) by VECTOR. VECTOR is a joint venture between Bechtel Power Corporation and Sargent & Lundy, L.L.C. (S&L) that provided engineering services for Bellefonte Nuclear Plant Unit 1. Our objective was to determine if the $26.8 million in S&L costs paid by TVA from October 1, 2010, through December 31, 2012, were in accordance with the contract terms and conditions. In summary, we determined VECTOR overbilled TVA $322,535 for S&L's services. The overbilled costs included (1) $236,224 in excessive labor markup costs, (2) $50,685 in ineligible temporary living allowance and travel costs, (3) $14,171 in other ineligible costs, and (4) $21,455 in unsupported costs.(Summary Only)

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Semi-Annual report to Congress

Semiannual Report to the Congress April 1, 2015 - September 30, 2015

Semiannual Report

This report summarizes the oversight work performed by EAC OIG during the 6-month period ended September 30, 2015.

This semiannual report is issued by the Equal Employment Opportunity Commission’s (EEOC’s) Office of Inspector General (OIG) pursuant to the Inspector General Act of 1978, as amended. It summarizes the OIG’s activities and accomplishments for April 1, 2015, through September 30, 2015.

This report summarizes work we initiated and completed during this semiannual period on a number of critical Departmental activities. Over the past 6 months, our office completed 21 audits, inspections, responses to Congressional requests, and public investigative reports, as well as 2 Congressional testimonies addressing programs and personnel associated with the Economic Development Administration, Economics and Statistics Administration, National Institute of Standards and Technology, National Oceanic and Atmospheric Administration, National Telecommunications and Information Administration, U.S. Patent and Trademark Office, and the Department itself.

The NASA Office of Inspector General evaluated NASA’s ongoing efforts to address the physical and behavioral health risks associated with long-term human space exploration.

Boulevard Health Care, Inc. (Boulevard), operating in Puerto Rico, claimed Medicare reimbursement for outpatient therapy services that did not comply with certain Medicare requirements. Of the 100 claims in our random sample, 57 complied with Medicare requirements, but 43 did not. We estimated that Boulevard improperly received at least $57,000 in Medicare reimbursement for outpatient therapy services that did not comply with certain Medicare requirements.

Homeowners have struggled with low admission rates and lengthy delays in getting help from TARP's second largest housing program - the Hardest Hit Fund

The South Carolina Department of Social Services' (State agency) monitoring did not always ensure that homes that received funding form the Child Care and Development Fund (CCDF) funds complied with State guidelines or requirements related to the health and safety of children. Of the 20 homes we selected for review 16 did not comply with 1 or more of the guidelines for physical conditions; 9 did not comply with guidelines for child records; 4 did not comply with training requirements; and 4 were not available during operating hours to complete our unannounced inspection, which prevented us from assessing the physical conditions and children's records within these homes related to the health and safety of children in their care.