Federal Reports

The VA Office of Inspector General’s (OIG’s) Mental Health Inspection Program (MHIP) evaluates Veterans Health Administration’s (VHA’s) continuum of mental healthcare services. This inspection focused on the inpatient care delivered at the VA Augusta Health Care System (HCS) in Georgia. Augusta HCS met some VHA requirements for inpatient mental health units, such as the presence of a mental health executive council, completion of twice-yearly environment of care inspections, and a plan for continued transformation to recovery-oriented services. A review of electronic health records indicated veterans and the interdisciplinary treatment team were involved in treatment planning, and most veterans had documented safety plans. However, some records did not include evidence of timely suicide risk screening. Discharge instructions were typically difficult to understand and lacked important details for appointment follow-up and medication management.The OIG was concerned about access to inpatient mental health care. Specifically, the high volume of community referrals contrasted with Augusta HCS’s low bed utilization. The OIG identified communication gaps between Augusta HCS and mental health leaders regarding the explanations for beds being out of service, causes of low bed utilization, and process improvement efforts to address these concerns.The inpatient unit’s physical environment incorporated natural sunlight in some common areas, but needed cosmetic improvements in sleeping areas and contained toilets with ligature points that posed a safety risk. Additionally, many inpatient unit staff did not have evidence of completed trainings on environment of care inspection requirements or suicide prevention strategies. As a result of its findings, the OIG issued 21 recommendations to Augusta HCS and Veterans Integrated Service Network leaders. These recommendations, once addressed, may improve the quality and delivery of veteran-centered, recovery-oriented care on the inpatient mental health unit and beyond.

In January 2023, the VA Office of Inspector General (OIG) received a hotline allegation that Network Contracting Office (NCO) 12 participated in unethical sole-source contracting practices while procuring cardiothoracic services contracts at the Captain James A. Lovell Federal Health Care Center in North Chicago, Illinois, with a nonaffiliate contractor. The OIG referred the complaint to Regional Procurement Office (RPO) Central, the responsible VA office. RPO Central in March 2023 asked the Medical Sharing Office/Affiliate National Program Office (MSO) to determine whether contract reviews were circumvented. One month later, the MSO completed its investigation and found contracting officers made decisions that indicated a preference to avoid review processes and not maximize competition. Contracting officers also did not publicly post sole-source acquisition justifications as required. NCO 12 disagreed with the MSO’s findings.The OIG reviewed whether NCO 12 participated in improper sole-source procurement and to determine whether the results of the MSO investigation were resolved. The OIG substantiated that NCO 12 avoided the MSO review process by regularly awarding short-term contracts since 2012 to avoid a lapse in service. Although NCO 12 did not violate VHA policy, the OIG found that contracting officials were not effective at ensuring their strategies for acquiring cardiothoracic services at Lovell were in the best interest of the government and in keeping with the latest VA clinical care standards.Because RPO Central has not resolved the issues MSO identified, it did not comply with the requirement to maintain effective internal controls intended to support efficient operations. Unless RPO Central directs NCO 12 to submit contracts for MSO review, these practices may continue.The OIG made four recommendations to correct the deficiencies identified and ensure the best interests of the government is served in contracting for cardiothoracic services at Lovell.

The Cybersecurity and Infrastructure Security Agency (CISA) addressed the basic information-sharing requirements of the Cybersecurity Act of 2015. In calendar years 2021 and 2022, CISA updated its guidance, properly classified cyber threat indicators (CTI) and defensive measures, and accurately accounted for security clearances to address the basic information-sharing requirements of the Act. In March 2022, CISA completed upgrades to its Automated Indicator Sharing (AIS) 2.0 capability to address information-sharing limitations.

U.S. Immigration and Customs Enforcement (ICE) did not effectively manage and secure its mobile devices or the infrastructure supporting the devices. Specifically, ICE did not implement security settings required to protect its mobile devices and did not mitigate vulnerabilities from applications installed on these devices. In addition, ICE did not use its Mobile Device Management software and other threat defense tools to fully manage and secure some mobile devices and did not address vulnerabilities within the Mobile Device Management software and the servers supporting it. Further, ICE did not implement increased monitoring and protection for devices used outside the United States, which were at a higher risk of cyberattacks. Finally, ICE did not always perform required steps to reduce risks associated with disposal, loss, or theft of its mobile devices.

We performed this review to determine whether the Lower Kuskokwim School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Lower Kuskokwim were allowable and in accordance with applicable requirements. We also found that Lower Kuskokwim complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ESSER expenditure we reviewed. Because we identified no exceptions, our report does not include recommendations. However, our results are limited to the ESSER expenditures we reviewed, and it is critical that any remaining ESSER funds continue to be used appropriately.

The objective of our audit was to determine whether the Oregon Department of Education (ODE) implemented selected components of its statewide accountability system in the fall of 2022 based on data for school year 2021–2022. We found that ODE implemented the indicators used to measure student academic achievement and school success, applied a system of annual meaningful differentiation, and identified public schools as needing additional support and improvement in the fall of 2022 in accordance with Oregon’s approved State plan and amendment and ODE’s policies and procedures. We also found that ODE allocated additional funding to local educational agencies (LEAs) with schools identified in the fall of 2022 as needing additional support based on data for school year 2021. Although ODE implemented the selected components of the statewide accountability system in accordance with Oregon’s State plan, it did not identify one school that should have been identified for additional support and. Additionally, ODE did not provide additional funding to one LEA with three schools that it identified as needing additional support. Finally, ODE did not keep records showing how it calculated the amount of Title I funds reserved under section 1003 of the Elementary and Secondary Education Act that each LEA should receive or records showing that it provided additional support services, such as ongoing professional learning and networking, technical assistance, and coaching, to LEAs with schools that it identified as needing improvement. We recommend that the U.S. Department of Education verify that ODE provided additional funding, support services, or both, to the LEAs that should have received them; designed and implemented policies and procedures for calculating the amount of reserved Title I funds to allocate to LEAs with schools identified as needing additional support; and is keeping records showing how it is calculating the amount of funds provided to each LEA and showing that it is delivering the additional support services that it promised the LEAs and schools.

To obtain further information about this Classified or Sensitive but Unclassified Report, 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.

USDA OIG performed agreed-upon procedures as required on Federal employee benefits enrollment information as of August 31, 2024. Our review included information submitted from the Departments of Agriculture, Commerce, Homeland Security, Housing and Urban Development, Justice, Labor, and Treasury, as well as the Small Business Administration and the United States Agency for International Development.

Objective: To determine whether the Social Security Administration’s employees fully developed work activity and earnings for Old-Age, Survivors, and Disability Insurance disability claimants at the initial and reconsideration levels of the application process.

Attached is Ernst & Young LLP's final audit report. Their objective was to determine the extent to which (1) the Social Security Administration had improved its cyber-security posture by defining and implementing plans to modernize or replace and retire its legacy information technology systems and (2) SSA’s efforts and plans to move to cloud services are consistent with Federal guidance.

Objective: To determine whether the Social Security Administration complied with the Strengthening Protections for Social Security Beneficiaries Act of 2018 and its policies and procedures related to representative payee reviews and educational visits.

The attached final report summarizes Ernst & Young LLP’s Fiscal Year (FY) 2024 review of the Social Security Administration’s (SSA) information security program and practices, as required by the Federal Information Security Modernization Act of 2014 (FISMA). The objective was to determine whether the SSA's overall information security program and practices were effective and consistent with the FISMA requirements, as defined in the FYs 2023-2024 Inspector General FISMA reporting metrics as of July 31, 2024.

The OIG evaluated allegations related to the care of a patient who died by suicide six days after a mental health appointment at the VA Tuscaloosa Healthcare System (facility). Concerns regarding appointment scheduling, supervision of a posttraumatic stress disorder (PTSD) clinic social worker (social worker), and leaders’ administrative actions were reviewed.The OIG substantiated that a mental health nurse practitioner failed to inform the patient of a mirtazapine-related suicide risk, complete required suicide screening, and closely monitor the patient after initiating mirtazapine. Administrative staff did not attempt to schedule the patient’s medication management follow-up appointment within two business days, as required.The OIG substantiated that the social worker failed to sufficiently assess suicide risk, conduct lethal means safety counseling, and seek consultation. Facility staff did not arrange the patient’s PTSD treatment and the social worker received inadequate supervision.The OIG substantiated that staff did not submit a consult for required traumatic brain injury evaluation.Staff did not inform leaders about closing an incomplete root cause analysis action item. The peer review committee failed to address two identified system issues. Further, a suicide prevention coordinator failed to complete required Behavioral Health Autopsy Program (BHAP) documentation.VHA leaders did not provide guidance to suicide prevention staff on when not to contact family to offer a BHAP interview, and facility leaders did not conduct an institutional disclosure due to an erroneous understanding of requirements.The OIG made one recommendation to the Under Secretary for Health to consider establishing written guidance regarding the BHAP family interview process, and 13 recommendations to the Facility Director related to reviewing the patient’s care; boxed warning education; suicide risk screenings; appointment scheduling; lethal means safety counseling; PTSD clinic processes; traumatic brain injury evaluation; and root cause analysis, peer review, BHAP, and institutional disclosure processes.

The Peace Corps Office of Inspector General (OIG) evaluated the Peace Corps Office of Health Services’ (OHS) policies and procedures for updating its TechnicalGuidelines (TG). The purpose of our evaluation was to determine whether OHS efficiently and adequately updates the TGs and assesses any challenges to theirimplementation. This evaluation also sought to determine to what extent the Peace Corps Medical Officers (PCMO) use TGs in their administrative and clinical practices.

To see our report, click on the link below

The AmeriCorps Office of Inspector General (AmeriCorps OIG) investigated allegations that AmeriCorps Volunteers in Service to America (VISTA) members at Heal the City Free Clinic (HTC), located in Amarillo, TX, were engaging in prohibited activities. HTC was a VISTA service site for the Lone Star Association of Charitable Clinics, also known as the Texas Association of Charitable Clinics (TXACC).

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Barnard Construction Company, Inc., (Barnard) to provide TVA support in connection with its coal combustion residual conversion program, activities or projects, and/or waste-water treatment, dewatering, and landfill projects under Contract No. 13159. The contract provided for TVA to compensate Barnard for work on either a cost-reimbursable, target cost estimate, time and materials, fixed price, or fixed unit rate basis. Our audit objectives were to determine (1) if the costs billed to TVA were in accordance with the contract’s terms and (2) the reasonableness of TVA’s process for evaluating and awarding fixed price or fixed unit rate tasks issued under the contract. Our audit scope included about $140.6 million in costs paid by TVA from January 1, 2021, through July 27, 2023, for purchase orders with initial payments after January 1, 2021. This included approximately $83.7 million for fixed price projects, $23.2 million for fixed unit rate projects, and $33.7 million for cost reimbursable projects.In summary, we determined Barnard generally billed cost-reimbursable projects in accordance with the contract, except (1) Barnard billed salaried personnel at an average rate for each labor category instead of actual salaries, and (2) the fee structure agreed upon in the work releases and paid by TVA did not meet the intent of the fee structure provided for in the contract. In addition, we determined there were opportunities to strengthen TVA’s process for evaluating and awarding fixed price and fixed unit rate tasks that were issued when TVA received limited or no competition.

From fiscal years 2020 to 2023, we conducted 17 unannounced inspections at U.S. Immigration and Customs Enforcement (ICE) detention facilities across the United States (facility locations below), which resulted in 17 reports and 1 management alert.

U.S. Customs and Border Protection (CBP) did not always conduct and manage assessments of owned and leased facilities for the safe and economical use of its real property. Department of Homeland Security policy requires CBP to assess the condition, function, and overall performance of its real property every 3 years. CBP uses assessment information to identify any critical or life safety deficiencies that may need to be addressed. However, during fiscal years 2018 through 2023, CBP did not complete assessments for 63 of 288 (22 percent) facilities. Of the 225 completed assessments, none were performed on a 3-year cycle as required by policy. Additionally, CBP did not always resolve critical or life safety deficiencies identified in its assessments in a timely manner. As of January 2024, 448 of 767 (58 percent) identified critical or life safety deficiencies remained unresolved. Finally, CBP did not ensure data in its real property system of record was accurate and complete.

OIG reviewed USDA’s compliance with the covered agency responsibilities specific to subsection 759(a) of the Geospatial Data Act.

Objective: To determine whether the Social Security Administration issued payments to beneficiaries who were reported as missing in the National Missing and Unidentified Persons System.

Ambulatory care, which refers to medical services performed in outpatient settings, is the basis by which most care is delivered within the Veterans Health Administration (VHA) healthcare system. Because over half of VHA’s medical care budget is for ambulatory care (about $65.1 billion for FY 2023), the VA Office of Inspector General (OIG) conducted this audit to determine whether VHA has adequate controls over its budget formulation process to ensure its ambulatory care budget estimate is reliable. The OIG found that VHA could strengthen internal controls over its budget formulation process to provide reasonable assurance that the ambulatory care budget estimate is reliable. VHA lacks documented procedures, including assigned roles and responsibilities, for developing the ambulatory care budget estimate. VHA also did not establish a data governance structure with clearly defined authoritative data sources and designated data stewards. Documented procedures and a data governance structure could help maintain organizational knowledge of the process and provide reasonable assurance that VHA’s internal controls over operations, reporting, and compliance are effective. The OIG made four recommendations to strengthen internal controls over the budget formulation process.

Objective: To determine whether the Social Security Administration developed the Debt Management Product in accordance with Federal best practices and met its project cost and schedule estimates.

Objective: To determine whether Social Security Administration employees properly processed representative payee applications in the Electronic Representative Payee System.

Objective: To determine whether the Social Security Administration was managing its Security Assessment and Authorization process in accordance with Federal and Agency requirements.

Objective: To determine whether the Social Security Administration acted in accordance with its policies and procedures when it processed Supplemental Security Income ineligibility determinations and suspensions based on applicants’, recipients’, or representative payees’ failure to provide information.

The National Institute of Standards and Technology’s (NIST’s) Hollings Manufacturing Extension Partnership (MEP) is a national network of 51 MEP Centers—in all 50 states and Puerto Rico—providing any U.S. manufacturer with resources to improve production processes, upgrade technological capabilities, and facilitate product innovation. The MEP mission is to enhance the productivity and technological performance of U.S. manufacturing.NIST makes federal financial assistance awards in the form of cooperative agreements to state, university, and nonprofit organizations to operate Centers. However, renewal funding for each Center is contingent, in part, upon successful reviews and evaluations of its operations, including its performance. NIST principally monitors MEP’s performance through economic impact surveys completed by a Center’s clients. The intent of the survey is to capture quantified impacts on a client’s employment, sales, investment, and cost savings that occurred over the last 12 months, as a result of the services received.NIST uses economic impacts from survey responses not only to monitor Center performance but also to gauge MEP’s overall success. NIST reports MEP’s economic impacts publicly in various ways, including to Congress, which uses the information to make annual funding decisions regarding MEP appropriations.Our evaluation objective was to determine whether NIST’s MEP effectively monitored and evaluated economic impact reporting. We found that NIST’s inadequate oversight of the MEP economic impact reporting process resulted in inaccurate and unreliable economic impacts. Specifically, we found that (1) MEP’s FY 2022 economic impacts are unreliable, including 48 percent of the total sales reported by Centers we reviewed, (2) NIST overstated MEP’s return on investment from FYs 2020 to 2023—notably by 34 percent in FY 2020, and (3) Centers require clients to take MEP surveys, contrary to federal directive. We also reported another matter related to Centers not accurately reporting program income earned—raising concerns about compliance with award terms and conditions.We made eight recommendations to help NIST ensure accountability and data reliability in its reporting of MEP’s economic impacts.

The U.S. International Development Finance Corporation (DFC) Office of Inspector General (OIG) contracted with the independent public accounting firm RMA Associates, LLC (RMA) to conduct the Federal Information Security Modernization Act of 2014 (FISMA) audit of DF) for FY 2024 to evaluate the effectiveness of the DFC's information security program and practices, and determine what maturity level DFC achieved for each of the core metrics and supplemental metrics outlined in the FY 2023 - 2024 Inspectors General (IG) FISMA Reporting Metrics. Our objectives were to evaluate the effectiveness of the DFC's information security program and practices and determine the maturity level DFC achieved for each of the core metrics and supplemental metrics outlined in the FY 2023 - 2024 IG FISMA Reporting Metrics.

VA’s Veterans Transportation Program offers travel solutions for veterans to get to and from VA healthcare facilities at little or no cost to veterans. One travel option is transportation by wheelchair van. VA’s Health Administration Service is responsible for administering the contracts that provide wheelchair-accessible transportation services for veterans to access VA medical facilities in the healthcare system.The OIG conducted this review because of a hotline referral that alleged mismanagement of contracts for wheelchair transportation services at the Dallas VA Medical Center in VA’s North Texas Health Care System. The OIG substantiated the allegation that Health Administration Service officials mismanaged the contracts and found that staff overpaid the contractor approximately 30 percent, or $3.7 million, for mileage overcharges and duplicate invoices. Certifying officials did not verify invoices and relied on program assistants to approve or deny invoices for certification. In addition, a manager who plays a key role in the program’s operations did not ensure staff followed VA’s financial policy for reviewing and certifying invoices or provide certifying officials with the current contract rates or a standard operating procedure.The OIG recommended that the Dallas medical center director, with the Health Administration Service chief, develop local policy and standard operating procedures to ensure invoices are adequately reviewed before payment is made. The OIG also recommended that the Health Administration Service chief recover approximately $3.7 million in overpayments.

One of the Postal Service’s key initiatives of its Delivering for America 10-year plan is to revitalize nearly 19,000 delivery units by targeting markets where it can aggregate delivery units into fewer, larger, centrally located sorting and delivery centers (S&DC). According to the Postal Service, S&DCs will have package sortation equipment, standardize operations, and reduce mail handling costs. The first S&DC was opened in November 2022, and a total of 29 were implemented by the end of September 2023.

We Looked At  The Department of Transportation (DOT) reported $12.9 billion in general Property, Plant, and Equipment (PP&E) in its fiscal year 2022 Agency Financial Report (AFR), including $4.2 billion in capitalized equipment. Federal agencies are required to prepare accurate annual financial statements that adhere to accounting principles, as well as to establish internal controls to reduce risk and promote efficient use of property. This requirement exists to provide reliable, accurate descriptions of an agency’s financial position, which includes property. Given DOT’s significant investment in capitalized equipment and the importance of its management, we initiated this audit to assess DOT’s internal controls for managing capitalized equipment, specifically (1) policies for managing capitalized equipment; (2) oversight controls; and (3) guidance regarding capitalization thresholds.  What We Found DOT’s policies and procedures for managing capitalized equipment are out-of-date and noncompliant with Federal law. For example, DOT Orders about managing capitalized equipment are dated as far back as 1992, and do not require Operating Administrations to conduct inventories in accordance with the Federal Personal Property Management Act of 2018. In addition, several Operating Administrations’ policies and procedures do not comply with these laws. The Department also lacks proper oversight controls, including an adequate reconciliation process, to ensure that Operating Administrations are maintaining accurate inventories of their equipment. This resulted in the Maritime Administration failing to correct misclassifications of nearly 70 percent of the Department’s total net value of capitalized equipment for fiscal year 2022. Further, we estimated that FRA did not capitalize up to $53 million of eligible equipment. Lastly, DOT also lacks clear guidance on deviating from standard capitalization thresholds, limiting its ability to establish effective internal controls for capitalized asset management.  Our Recommendations We made seven recommendations to improve DOT’s internal controls to effectively manage capitalized equipment. 

What We Looked At
The Office of National Drug Control Policy (ONDCP) advises the President on drug control issues and is responsible for developing and implementing the National Drug Control Strategy (the Strategy), a comprehensive plan with long-range goals for reducing drug abuse and its consequences in the United States. To carry out the Strategy's goals, ONDCP works with more than a dozen Federal agencies-including the National Highway Traffic Safety Administration (NHTSA)-through the National Drug Control Program (NDCP). We most recently reviewed NHTSA's NDCP activities for fiscal year 2019, identifying errors and omissions in the Agency's reports. Given the length of time since our last review and issues it identified, we self-initiated this performance audit. Our objective was to assess NHTSA's internal controls over its NDCP activity. Specifically, we looked at NHTSA's (1) controls for tracking drug control obligations and consistently reporting to ONDCP and (2) documentation to show compliance with drug control budget formulation requirements.

What We Found
NHTSA lacks controls for tracking and consistently reporting drug control-related obligations as required. Instead, the Agency relies on the expertise of its staff to estimate drug control-related obligations; however, staff used varying methodologies when contracts addressed multiple areas and inconsistently reported contract obligation amounts. As a result, ONDCP cannot rely on the accuracy of NHTSA's reported drug control-related obligations, inhibiting ONDCP's ability to accurately inform Congress and the public about the funds NHTSA spent on drug control activities. In addition, NHTSA lacks documentation to show it complies with drug control budget formulation requirements. NHTSA does not have formal written approval for its methodology from ONDCP and could not provide documentation to support how it calculated the budget estimates reported to ONDCP. As a result, NHTSA cannot ensure its budget estimates reasonably and fairly quantify funding that the Agency will use for drug control activities.

Our Recommendations
We made four recommendations to improve NHTSA's internal controls of drug control-related reporting. The Agency concurred with all four of our recommendations. We consider recommendations 1, 2, and 4 resolved but open pending completion of the planned actions and recommendation 3 resolved and closed.

We determined that the EPA awarded WIIN Act funds consistent with nearly all guidance and improved Agency processes to increase the transparency of funding decisions. We identified two documentation issues that the EPA experienced before it awarded funds. Agency staff reported to us that they had addressed one of these issues with additional controls and a new oversight structure within the Office of Water, or the OW, and the other through a new standard operating procedure within the Office of Grants and Debarment.

To see our report, click on the link below

This report presents the results of our audit of delivery operations and property conditions at the Stockyards Station in Denver, CO.

This report presents the results of our audit of delivery operations and property conditions at theMile High Station in Denver, Colorado.

This report presents the results of our audit of delivery operations and property conditions at the Edgewater Branch in Lakewood, CO.

This report presents the results of our audit of the U.S. Small Business Administration’s (SBA) oversight of the Community Navigator Pilot Program (Navigator program). The American Rescue Plan Act of 2021 established the Navigator program and authorized $100 million to provide technical assistance and pandemic recovery services to underserved small businesses and entrepreneurs. SBA awarded 51 grants, ranging from $1 million to $5 million, totaling $99.9 million. The Navigator program had a 2-year period of performance, from December 1, 2021, through November 30, 2023 though most were approved to continue providing services through May 31, 2024. Opportunities existed for SBA to improve measuring and monitoring. Although program officials established performance measures and program goals, there was no established target for the number of underserved clients to reach through the program. In addition, the absence of pertinent information on the client intake form coupled with data quality issues limited the reliability of performance results. We made five recommendations, should the Navigator program continue, for SBA to improve measuring program performance, improve the quality of performance data collection efforts, and track partner organizations participating in the program.

The independent public accounting firm of RMA Associates, LLC, under contract with the Office of Inspector General, audited EAC’s information security program for fiscal year 2024 in support of the Federal Information Security Modernization Act of 2014 (FISMA). The objective was to determine whether EAC implemented an effective information security program.

The Office of the Inspector General determined that bid evaluation and negotiation processes related for major equipment suppliers of gas construction projects were operating as intended; however, improvements were needed in TVA’s solicitation process. Specifically, we identified an opportunity for improvement related to the development of technical standards used in the solicitation process. In addition, we determined that TVA had a plan for addressing supply chain cybersecurity risk for procurements; however, it did not address how to determine when certain cybersecurity standards applied to equipment procurements.

We performed an audit of costs billed to the Tennessee Valley Authority (TVA) by BFI Waste Systems of North America, LLC dba South Shelby Landfill (BFI) for the transportation and off-site disposal of coal combustion residual (CCR) material from TVA’s Allen Fossil Plant to BFI’s South Shelby Landfill under Contract No. 15327. Our audit objective was to determine if costs were billed in compliance with the contract’s terms. Our audit scope included about $37.6 million in costs paid from December 23, 2020, through January 31, 2024.In summary, we determined BFI (1) overbilled TVA $459,356 in fuel charges and (2) did not perform a true up of performance bond costs billed to actual performance bond costs, resulting in $96,072 owed to TVA. In addition, we noted some opportunities to improve contract administration by TVA. Specifically, we determined (1) TVA approved BFI to bill $427,654 in costs that were not provided for in the pricing terms or work scope of the contract, and (2) TVA’s request for BFI to increase its workload and then subsequently reducing the number of operating hours resulted in a $3 increase to the per ton disposal rate and could cost TVA $9.07 million through the life of the contract.

NASA uses rocket propulsion test (RPT) sites to see how engines and components will react in launch conditions and in space and address any issues before launch. Much of NASA’s RPT infrastructure is aging and requires significant funding to maintain, while demand for NASA’s large-scale RPT facilities is in decline and funding is insufficient to address major maintenance projects.

We performed this review to determine whether the Matanuska-Susitna Borough School District expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all the ESSER expenditures we reviewed for Matanuska-Susitna were allowable and in accordance with applicable requirements. We also found that Matanuska-Susitna complied with key Federal procurement requirements, including those covering the procurement methods to be followed and contract cost, price, and provisions, when procuring the goods or services associated with each ESSER expenditure we reviewed. Because we identified no exceptions, our report does not include recommendations. However, our results are limited to the ESSER expenditures we reviewed, and it is critical that any remaining ESSER funds continue to be used appropriately.

We performed this review to determine whether the Southeast Polk Community School District t expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements. We determined that all 20 expenditures (5 personnel and 15 non-personnel) that we reviewed were allowable. Allowable activities generally include those authorized by the Elementary and Secondary Education Act, Individuals with Disabilities Education Act, Adult Education and Family Literacy Act, Carl D. Perkins Career and Technical Education Act of 2006, and subtitle B of title VII of the McKinney-Vento Homeless Assistance Act. However, for one expenditure totaling $62,000 for school bus air conditioners, Southeast Polk did not award or maintain documentation supporting its awarding of a contract to the selected vendor, which did not comply with Federal Regulations. We made one recommendation to address the procurement issue that we identified to ensure ESSER funds are used, documented, and managed in accordance with applicable requirements.

This Office of Inspector General (OIG) Healthcare Facility Inspections program report describes the results of a focused evaluation of the care provided at VA Hudson Valley Healthcare System, which includes the Franklin Delano Roosevelt Hospital in Montrose, New York. This evaluation focused on five key content domains: • Culture • Environment of care • Patient safety • Primary care • Veteran-centered safety netThe OIG issued four recommendations for improvement in one domain:1. Environment of care • Address snow removal on pathways to and from buses • Clarify signage on buildings • Implement navigation tools for the visually impaired • Distribute toxic exposure screening information

This Office of Inspector General (OIG) Healthcare Facility Inspections program report describes the results of a focused evaluation of the care provided at the VA Orlando Healthcare System in Florida. This evaluation focused on five key content domains: • Culture • Environment of care • Patient safety • Primary care • Veteran-centered safety netThe OIG issued two recommendations for improvement in two domains:1. Culture • Reevaluate bed level capacity and submit bed change request2. Environment of care • Secure pneumatic tube system

OIG assessed whether the USDA Climate Hubs developed performance measures to achieve the goal of enhancing working lands’ resilience and productivity.

Objective: To determine whether the Social Security Administration’s financial account validation process led to accurate Supplemental Security Income determinations for applicants and recipients who alleged having less than $400 in financial accounts.

Objective: To determine whether Social Security Administration timely recovered unclaimed assets held by states and the District of Columbia.

The U.S. Postal Service’s mission is to provide timely, reliable, secure, and affordable mail and package delivery to more than 160 million residential and business addresses across the country. The U.S. Postal Service Office of Inspector General (OIG) reviews delivery operations at facilities across the country and provides management with timely feedback in furtherance of this mission.This interim report presents the results of our selfinitiated audit of delivery operations and property conditions at the Brighton Main Post Office in Brighton, CO (Project Number 24-137-1). The Brighton Main Post Office is in the Colorado-Wyoming (CO-WY) District of the WestPac Area and services ZIP Codes 80601, 80602 and 80603 (see Figure 1). These ZIP Codes serve 100,196 people in a predominantly urban area. Specifically, 90,021 (90 percent) live in urban communities and 10,175 (10 percent) live in rural communities.

The U.S. Postal Service needs effective and productive operations to fulfill its mission of providing prompt, reliable, and affordable mail service to the American public. It has a vast transportation network that moves mail and equipment among about 330 processing facilities and 31,100 post offices, stations, and branches. The Postal Service is transforming its processing and logistics networks to become more scalable, reliable, visible, efficient, automated, and digitally integrated. This includes modernizing operating plans and aligning the workforce; leveraging emerging technologies to provide world-class visibility and tracking of mail and packages in near real time; and optimizing the surface and air transportation network. The U.S. Postal Service Office of Inspector General (OIG) reviews the efficiency of mail processing operations at facilities across the country and provides management with timely feedback to further the Postal Service’s mission.This report presents the results of our self-initiated audit of the efficiency of operations at the Denver Processing and Distribution Center (P&DC) in Denver, CO. We judgmentally selected the Denver, CO, P&DC based on a review of first and last mile failures; workhours; scanning compliance; and late, canceled, and extra trips. The Denver P&DC is in the Western Division and processes letters, flats, and parcels. The Denver P&DC services multiple 3-digit ZIP Codes in urban and rural communities.