Federal Reports

Our objective was to evaluate the U.S. Postal Service’s effectiveness in planning air capacity on specific lanes (pair of originating and destinating air stops). We analyzed Postal Service air weight data for the specific lanes planned to one aviation supplier for ten operating periods starting January 1, 2022, and ending May 26, 2023.

This semiannual report summarizes the work we completed from April 1, 2023, through September 30, 2023.

GAO OIG Semiannual Report to Congress for the period of April 1, 2023, through September 30, 2023

This statutory report presents the activities and accomplishments of the OIG from April 1, 2023, through September 30, 2023. The audits, investigations, and related work highlighted in the report are products of our mission to identify and stop fraud, waste, and abuse; and promote accountability, efficiency, and effectiveness through our oversight of the Department’s programs and operations.

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of American Samoa under the Help America Vote Act. The objectives of the audit were to determine whether the Territorial Election Office of American Samoa: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if proper closeout procedures were followed for the CARES Act funds.

The purpose of the Office of Inspector General (OIG) Care in the Community (CITC) healthcare inspection program is to evaluate various aspects of care delivered in Veterans Health Administration (VHA) community-based outpatient clinics (CBOCs) and through non-VA healthcare providers. In fiscal year 2022, the OIG reviewed eight Veterans Integrated Service Networks (VISNs), VISNs 1, 2, 5, 6, 8, 12, 19, and 20, which are responsible for oversight of care provided by their associated medical facilities, CBOCs, and non-VA providers.To examine VISN oversight and the care provided in CBOCs and by non-VA providers, the OIG reviewed VHA requirements and Joint Commission standards and evaluated core processes in the following six areas of administrative and clinical operations:1. Leadership: oversight and management of care in the community2. Environment of care: emergency management of CBOCs3. Care coordination: congestive heart failure management4. Primary and mental health care: diagnostic evaluations for depression and alcohol use disorder5. Quality of care: home dialysis care6. Women’s health: mammography services by community providersWomen’s health was a congressionally mandated review, and the OIG will report the results of the evaluation of mammography services by community providers in a separate publication to provide stakeholders with a more comprehensive picture of regional VHA challenges and ongoing efforts in this area of women’s healthcare services.The OIG issued seven recommendations for improvement in two areas:1. Care coordination• Care coordination needs documented in the Community Care Coordination Plan note• Consults acted on no later than two business days after receipt• Appointments scheduled in a timely manner• Three attempts made to retrieve medical documentation from non-VA providers2. Quality of care• Initial and annual dialysis program home visits• Processes to monitor delivery of non-VA home dialysis• VISN dialysis council

In accordance with the Government Performance and Results Modernization Act of 2010, this report presents the results of ED OIG's work over fiscal year 2023 in meeting its performance goals.

The objective of our inspection was to determine whether the Department appropriately approved requests for alternate assessment waivers and waiver extensions for School Year (SY) 2021–2022. We found that the Department generally appropriately approved 21 of 22 requests for alternate assessment waivers and waiver extensions for SY 2021–2022. One request should only have been partially approved because it included a subject for which a waiver should not have been granted since prior year assessment participation rates were not met. While we noted that some requests did not fully meet all applicable requirements, we found that the related deviations were minor, the Department's rationale for concluding requirements were met, when provided, was reasonable, or we did not believe the deviations rose to a level that would warrant disapproval of the requests. We identified areas where the Department could strengthen its process, to include providing sufficient clarification and guidance to Office of Elementary and Secondary Education Office of School Support and Accountability Assessment Team staff performing the reviews on what constitutes acceptable State responses to certain requirements and how to adequately document determinations when exercising professional judgment so that a clear basis for the determination is provided. This would provide for greater consistency and less subjectivity in its treatment of State waiver requests.

The objectives of our audit were to determine whether (1) Long Island Business Institute’s (LIBI) career pathway programs met the program eligibility requirements set forth in section 484(d)(2) of the Higher Education Act of 1965, as amended (HEA); (2) students enrolled in LIBI’s career pathway programs met the student eligibility requirements set forth in section 484(d)(1)(A) of the HEA; and (3) LIBI excluded from students’ enrollment statuses and costs of attendance the component of its career pathway programs that enables a student to attain a high school diploma or its recognized equivalent. We found that all six of LIBI’s career pathway programs satisfied all seven of the program eligibility requirements in section 484(d)(2) of the HEA. Additionally, LIBI’s records showed that all 111 students included in our sample met the student eligibility requirements in section 484(d)(1)(A) of the HEA. Finally, LIBI properly excluded the high school completion component of its career pathway programs from the enrollment statuses and costs of attendance for all 111 students (100 percent) included in our sample.

This report details KPMG’s audit of trust funds financial statements from the Bureau of Trust Funds Administration for fiscal years 2023 and 2022.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by Express Scripts, Inc. (ESI) for pharmacy benefits management services under Contract No. 11023. Our audit objective was to determine if costs were billed in accordance with the terms of the contract. Our audit scope included approximately $95.8 million in costs billed to TVA from January 2, 2021, through October 18, 2022.In summary, we determined:ESI overbilled TVA $1,291,051 in maintenance medication refill claims that were in excess of the contract's three 30-day supply refill limits for maintenance medications. ESI billed TVA $20,078 in duplicate claim costs.(Summary Only)

During this semiannual reporting period, the National Endowment for the Arts (NEA) Office of Inspector General (OIG) completed two audits – one focused on the NEA’s compliance with Federal information security requirements and the other an audit of four NEA grants awarded to a state arts agency. From these audits, we issued two reports that include questioned costs of $1,986,620 a potential refund due of $36,089, and 20 recommendations to help improve NEA information security operations and awardees’ stewardship of grant funds.We also worked with the NEA on the follow-up process, required by the Office of Management and Budget, that resulted in the NEA and awardees taking corrective actions on 24 OIG recommendations – nearly 44 percent of open recommendations for the semiannual period. In addition, we resolved 78 percent of the hotline complaints received during the semiannual period, and two complaints will be considered for inclusion in our 2024 audit plan.Finally, we continuously monitor NEA’s top management challenges and noted that the NEA continues to make progress in addressing these challenges, and is quick and strategic in responding to new challenges as they occur. In terms of new challenges, NEA has demonstrated its ability to effectively steward increased funding over the past three years. NEA also faces an enhanced role in President Biden’s Executive Order #14084, which includes a whole-of-government approach for advancing the arts, the humanities, and museum and library services. We will include a more thorough discussion of this and other challenges in our next semiannual report.I applaud the NEA and the OIG staff for continuing to press forward and effectively work together to deliver our respective missions in a high-quality manner. The value-added work that the OIG accomplished this period is due to my staff’s commitment to excellence, continued growth, and dedication; along with the support of the NEA Chair and her staff. We will continue to work with the NEA Chair and staff to promote economy, efficiency, and effectiveness while helping to ensure integrity, excellence, and value in the delivery of NEA’s mission

This semiannual report informs Congress of the Peace Corps Office of Inspector General's work from April 1, 2023, through September 30, 2023.

This report details the Office of Inspector General's Fall 2023 Semiannual Report to Congress. The following topics are included:• Overview of the SBA and the OIG• Pandemic Response Oversight• Small Business Access to Capital• Disaster Loan Program• Procurement Assistance• Agency Management• Other Significant OIG Activities• Statistical Highlights• Appendices

The objectives of our audit were to determine whether (1) Plaza College’s career pathway programs met the program eligibility requirements set forth in section 484(d)(2) of the Higher Education Act of 1965, as amended (HEA); (2) students enrolled in Plaza College’s career pathway programs met the student eligibility requirements set forth in section 484(d)(1)(A) of the HEA; and (3) Plaza College excluded from students’ enrollment statuses and costs of attendance the component of its career pathway programs that enables a student to attain a high school diploma or its recognized equivalent. We found that all seven of Plaza College’s career pathway programs satisfied all seven of the program eligibility requirements in section 484(d)(2) of the HEA. Additionally, Plaza College’s records showed that all 94 students (100 percent) included in our sample met the student eligibility requirements in section 484(d)(1)(A) of the HEA. Finally, Plaza College properly excluded the high school completion component of its career pathway programs from the enrollment statuses and costs of attendance of all 94 students (100 percent) included in our sample.

Our objective was to evaluate mail delivery operations and property conditions at the Conroe Post Office in Conroe, TX.

Our objective was to evaluate the efficiency of operations at the North Houston P&DC. To accomplish our objective, we focused on five audit areas: mail clearance times; late, canceled, and extra outbound trips; delayed mail; scan compliance; and security of registry items. We reviewed Surface Visibility Web data for late, canceled, and extra trips, as well as scan compliance for the period from August 1, 2022, to October 31, 2023. Further, we identified mail clearance time goals for the North Houston P&DC and compared them with operations shown in the Run Plan Generator report.6 During our site visit the week of September 11, 2023, we interviewed P&DC management and observed mail processing and dock operations.

Our objective was to evaluate mail delivery operations and property conditions at the Fairbanks Station in Houston, TX.

Our objective was to evaluate delivery operations and property conditions at the Oak Forest Station in Houston, TX.

Our objective was to determine whether Postal Service officers complied with policies and procedures regarding travel and representation expense reimbursements. We reviewed 15 reimbursement requests for each quarter totaling $191,203.

As part of our annual audit plan, we performed an audit of costs billed to the Tennessee Valley Authority (TVA) by The Steam Generating Team, LLC for steam generator replacement services under Contract No. 11144. Our audit objective was to determine if the craft labor and project closeout costs billed to TVA under Contract No. 11144 for steam generator replacement services were in accordance with the contract's terms. Our audit scope included about $29.2 million in craft labor costs billed to TVA from February 1, 2022, through March 31, 2023. In addition, we limited our review of project closeout costs to TVA's total project fee amount of $23 million.In summary, we determined the project closeout fee was billed in accordance with the contract's terms. However, we determined The Steam Generating Team, LLC, overbilled TVA $386,227 in craft labor costs, including (1) $361,467 in ineligible workers compensation insurance costs, (2) $20,635 in ineligible craft incentive bonus costs, and (3) $4,125 in unsupported craft labor costs.(Summary Only)

Jason Chan, a California resident, pleaded guilty to Wire Fraud and Aiding and Abetting on November 27, 2023, in U.S. District Court, Eastern District of California. Jamar Rogers, also a resident of California, pleaded guilty to the same charge on October 10, 2023.Our investigation found that Rogers purchased Amtrak tickets with stolen credit cards and exchanged the tickets for vouchers that he then advertised for sale. Chan purchased the vouchers from Rogers at a discounted rate, used them to buy new tickets, and then sold the tickets online at a discounted price. As a result of the scheme, Rogers and Chan caused Amtrak to issue approximately $38,000 in ticket vouchers and caused losses of over $45,000 to Amtrak, card-issuing banks, and card holders.

To see our report, click on the link below

To see our report, click on the link below

This informational report provides general information related to the Conservation Stewardship Program and highlights related to Inflation Reduction Act funding as of September 30, 2023.

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 (DOJ) or a non-DOJ federal agency had fully implemented them. The list omits information that DOJ 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.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

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

What We Looked AtWe queried and downloaded 91 single audit reports prepared by non-Federal auditors and submitted to the Federal Audit Clearinghouse between July 1, 2023, and September 30, 2023, 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 43 incidents of significant noncompliance with Federal guidelines related to 19 grantees that require prompt action from DOT’s Operating Administrations (OA). Of these 43 findings, 13 were repeat findings related to 10 grantees. The auditors also identified questioned costs totaling $6,464,590 for five grantees. Of this amount, $5,141,550 was related to the State of Oklahoma, and $989,435 to Ottawa County, Oklahoma. Additionally, we identified nonmonetary repeat findings that caused qualified opinions for Cherokee County, Georgia; the Jackson Municipal Airport Authority, Jackson, MS; the City of Santa Fe, New Mexico; the County of San Joaquin, California; the North Coast Railroad Authority, Ukiah, CA; Ottawa County, Oklahoma; Alamosa County, Colorado; Lower Brule Sioux Tribe, Lower Brule, SD; and the Commonwealth Ports Authority, Saipan, MP. 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 $6,464,590, if applicable.

The OIG identified the Top Management and Performance Challenges (TMPC) facing the Commission in FY 2024 as: 1) Implementation of the Strategic Plan: a) Implementation of new Cooperative Agreements with CNAs to Modernize and Enhance Program Compliance; b) Successful Implementation of the Section 898 Panel Recommendations; c) Use of an Enterprise-wide Risk Management (ERM) Framework. 2) Breakdowns in Internal Control over Financial Management and Reporting. Appendix A – Watch Item 1: List of Unimplemented OIG Audit Recommendations Watch Item 2: Program Growth and Resulting Risk Appendix B –898 Panel Recommendations for Commission action. OIG provided a draft of this report to Commission management, whose comments on the Commission’s progress in each challenge area have been considered and/or incorporated into this final version.

This report summarizes Office of Inspector General work and accomplishments from April 1 through September 30, 2023.

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.

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.

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 self‑initiated audit of delivery operations and property conditions at the Salisbury Post Office in Salisbury, MD. The Salisbury Post Office is in the Maryland District of the Atlantic Area and services ZIP Code(s) 21801, 21802, 21804, 21822, 21826, 21830, 21856 and 21865 (see Figure 1). These ZIP Codes serve about 84,938 people in a predominantly urban area. Specifically, of the people living in these ZIP Code(s), about 70,269 (82.7 percent) are considered living in urban communities and about 14,669 (17.3 percent) are considered living 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 280 processing facilities and 35,000 post offices, stations, and branches. The Postal Service is transforming its processing and logistics networks to become 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 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 Eastern Shore Processing and Distribution Facility (P&DF) in Easton, MD. We judgmentally selected the Eastern Shore P&DF based on a review of first and last mile failures; workhours; mail volume and productivity; scan compliance; and late, canceled, and extra trips. The Eastern Shore P&DF is in the Chesapeake Division and processes letters, flats, and parcels. The Eastern Shore P&DF services multiple 3-digit ZIP Codes in urban and rural communities.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

This report presents the results of our independent performance audit of the U.S. EqualEmployment Opportunity Commission’s (EEOC) information security program and practices inaccordance with the Federal Information Security Modernization Act of 2014 (FISMA). FISMArequires Federal agencies, including EEOC, to have an annual independent evaluation performedof their information security programs and practices to determine the effectiveness of suchprograms and practices, and to report the results of the evaluation to the Office of Managementand Budget (OMB) and the Department of Homeland Security (DHS). The EEOC Office ofInspector General (OIG) contracted with Harper, Rains, Knight & Company, PA (HRK) to conducta performance audit of EEOC’s information security program and practices for Fiscal Year (FY)2023.

What We Looked AtTo prevent Government agencies from making improper payments, the Do Not Pay (DNP) Initiative (the Initiative) requires the agencies to verify recipients’ eligibility to receive payments in the U.S. Department of the Treasury’s (Treasury) Working System databases before the release of Federal funds. The Initiative is authorized and governed by the Payment Integrity Information Act (PIIA) of 2019 and an Office of Management and Budget (OMB) memorandum. As part of the Initiative, the Treasury’s Bureau of the Fiscal Service (BFS) developed the DNP Business Center, which provides agencies with a variety of ways to review recipients’ eligibility in the databases prior to award and payment. In fiscal year 2021, the Department of Transportation (DOT) made approximately $96 billion in payments to grant recipients, State and local governments, businesses, and individuals in support of DOT’s mission. While we have annually audited DOT’s compliance with PIIA, we have not assessed the Department’s compliance with the Initiative. Therefore, we initiated this audit to assess the Department’s internal controls for assuring compliance with the Initiative. What We FoundWe identified two internal control weaknesses that result in DOT’s lack of compliance with the Initiative. First, the Department lacks policies and procedures to ensure ineligible recipients do not receive payments. Also, DOT is not using the DNP portal for pre-payment checks as OMB guidance and PIIA require. Our RecommendationsWe made two recommendations to help strengthen the Department’s internal controls to comply with the Initiative. OST concurred with our recommendations. We consider the recommendations resolved but open pending completion of planned corrective actions.

The Annual Plan provides the audit and investigative strategies and associated summaries of the specific work planned for the coming year.In addition, it sets forth the OIG’s formal process for identifying priority issues and managing its workload and resources for FY 2024. Since 2014, the NRC OIG has also been assigned to serve as the OIG for the Defense Nuclear Facilities Safety Board. A separate document contains the OIG’s Annual Plan for our work pertaining to that agency.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

Independent auditors have declined to issue an opinion on AmeriCorps’ financial statements for the seventh year. They issued a disclaimer of opinion reporting 12 material weaknesses and two significant deficiencies. Eleven of the material weaknesses are recurring, four of them since FY 2017, six since FY 2018, and one since FY 2021. AmeriCorps included in its Annual Management Report a Statement of No Assurance, acknowledging that its system of internal controls does not currently provide the necessary level of assurance in any of the three required areas, internal control over operations, reporting, and compliance with laws. This is the fourth year that AmeriCorps has issued a No Assurance statement. Despite developing corrective action plans to address prior years of findings and recommendations, the auditors verified that AmeriCorps took appropriate actions to close seven of the 81 prior year recommendations. The remaining 74 recommendations continue to be valid, five of them in modified form. The auditors also made 21 new recommendations, for a total of 95.AmeriCorps acknowledged the disclaimer of opinion and expressed concurrence to three material weaknesses and two significant deficiencies. However, AmeriCorps did not concur with nine material weaknesses. AmeriCorps did not specify which material weaknesses they were in agreement or disagreement. The Chief Financial Officer stated:While much work remains ahead, and we expected this year’s audit report to read like last year’s, we are focusing our efforts on remediating long-standing issues. AmeriCorps is making significant improvements that strengthen the agency and ensure the effective stewardship of federal resources dedicated to national and community service. Audit Report, p. 46.The independent accounting firm RMA Associates LLC performed the audit of the AmeriCorps FY 2023 consolidated financial statements, under contract with AmeriCorps-OIG.

The National Service Trust holds the funds set aside to pay the education awards of national service members who successfully complete their service terms. Responsibility for the education awards that have been earned or will be earned in the near future is the largest liability on AmeriCorps’ financial statements at $315 million. AmeriCorps has been unable to produce auditable financial statements for the last seven years. This year, independent auditors issued another disclaimer of opinion, reporting five material weaknesses and one significant deficiency. All the material weaknesses are recurring, two of them since FY 2017, one since FY 2018, one since FY 2021, and one since FY 2022. Further, AmeriCorps’ financial statements and accompanying notes were not in accordance with U.S. Generally Accepted Accounting Principles and Office of Management and Budget Circular A-136. In recognition of the pervasive weaknesses in internal control, AmeriCorps included in its Annual Management Report a Statement of No Assurance, acknowledging that the agency could not provide reasonable assurance as to the effectiveness of internal control over financial reporting, operations, including programmatic operations, and compliance with laws. This is the fourth year that AmeriCorps has issued a No Assurance statement. Remedial actions by AmeriCorps have closed one of the 41 prior year recommendations. The remaining 40 recommendations continue to be valid, four of them in modified form. The auditors also made six new recommendations, for a total of 46.AmeriCorps acknowledged the disclaimer of opinion and expressed concurrence to one material weakness and one significant deficiency, however, AmeriCorps did not concur with the remaining four material weaknesses. However, AmeriCorps did not specify which material weaknesses they were in agreement or disagreement. AmeriCorps reiterated their focus on remediating long-standing issues. The independent accounting firm RMA Associates LLC performed the audit of the AmeriCorps FY 2023 National Service Trust Fund financial statements, under contract with AmeriCorps-OIG.

In May 2023, we conducted unannounced inspections of U.S. Customs and Border Protection (CBP) facilities in the San Diego area, specifically four U.S. Border Patrol facilities and one Office of Field Operations (OFO) port of entry (POE). At the time of our inspection, Border Patrol and OFO held 1,187 detainees in custody in the five facilities. We found that 668 (56 percent) of these detainees were held in custody longer than specified in the National Standards on Transport, Escort, Detention, and Search (TEDS), which generally limits detention to 72 hours (3 days), as operationally feasible.