Federal Reports

The U.S. President’s Emergency Plan for AIDS Relief (PEPFAR) is a multi-year U.S. Government initiative to address the HIV pandemic. The PEPFAR program is managed and overseen by the U.S. Department of State’s Office of the U.S. Global AIDS Coordinator and Health Diplomacy (OGAC). Congress appropriates PEPFAR funds to the State Department, which OGAC allocates to the Peace Corps and other participating Federal agencies. The Peace Corps Office of Global Health and HIV (OGHH) serves as the primary point of contact for Peace Corps posts, regions, and other headquarter offices regarding PEPFAR operations. The regions and posts are responsible for executing PEPFAR programs in the field, including its programmatic and administrative management. The Peace Corps Office of the Chief Financial Officer (OCFO) is responsible for providing OGHH and the posts with the necessary PEPFAR strategic, technical, and financial guidance. OCFO and OGHH issue the Peace Corps PEPFAR Financial Guidance, which posts use to document how they will request, plan, and execute PEFPAR funding and its programs. Post staff must ensure expenses are correctly applied and distributed between PEPFAR and the Peace Corps’ direct appropriations and maintain the appropriate supporting documentation.The objective of this audit was to determine the basis and justifications for allocating expenses to PEPFAR funds following the global evacuation of Volunteers in March 2020.

Applicants for Veterans Health Administration (VHA) positions undergo background investigations as a condition of their employment to help ensure their suitability to care for veterans and be entrusted with sensitive information and resources. A 2018 VA Office of Inspector General (OIG) audit of VHA’s personnel suitability program found inadequate governance of the program and significant deficiencies. This follow-up audit was conducted to evaluate controls over the background investigation process and determine if adjudication actions were completed in a timely manner and reliably recorded.The OIG determined VA did not ensure background investigations were properly completed within required timelines for staff at medical facilities nationwide. Although VA took corrective actions between May 2018 and March 2021 in response to OIG reports, the new controls were not sustained or inadequately mitigated weaknesses. This audit revealed a small number of investigations were not initiated at all, an estimated 7 percent were not begun within the 14 days of an employee’s start date as required (on average 100 days), and about 23 percent were not adjudicated within the required 90-day period (on average over 200 days). Another estimated 48 percent of employees lacked a certificate of investigation to validate a favorable adjudication. These deficiencies allowed some personnel in direct patient care to be employed without vetting for long periods, although identified cases were eventually favorably adjudicated.The identified causes included deficient oversight and insufficient staffing at many levels. VA’s data and information systems were also incomplete and unreliable to track investigative actions. VA concurred with all OIG recommendations to improve monitoring using formal data-testing of relevant systems and a renewed inspection program; assess resources and allocate staff using updated metrics and hiring flexibilities; and ensure sufficient and appropriate data are collected, tested, and accessible through a single system.

Objective: To determine whether the Social Security Administration correctly processed workers’ compensation lump-sum settlements when they determined workers’ compensation offset of Disability Insurance benefits.

While personnel shortages existed in the health care community before the pandemic, the pandemic exacerbated these shortages. Maintaining an appropriate level of personnel in health care facilities is essential to providing a safe work environment for health care personnel and safe care to patients. The Pandemic Response Accountability Committee’s (PRAC) Health Care Subgroup developed this report to share insights into personnel shortages across four select federal health care programs, or the providers they reimburse. Together, these four programs provide health care services to approximately 20 million individuals.

The Office of Inspector General (OIG) conducted this inspection to determine whether the VA Beckley Healthcare System in West Virginia was meeting federal security guidance. The OIG selected the system because it had not previously been visited as part of the annual Federal Information Security Modernization Act of 2014 (FISMA) audit.The OIG identified security deficiencies with configuration management, security management, and access controls. The configuration management deficiencies involved incomplete and inaccurate information system entries on vulnerabilities needing remediation. The lack of accurate information slowed remediation efforts: the OIG team found that those efforts exceeded VA’s required 60-day time frame for 444 high-risk vulnerabilities on about 45 percent of computers. Among the weaknesses in security management, the team found the healthcare system’s special purpose system did not have an authorization to operate because it had not cleared the risk management framework established by the National Institute of Standards and Technology to meet FISMA requirements. The special purpose system comprises mechanisms that monitor the distribution of oxygen throughout the hospital, alert facility police of emergencies via panic buttons, limit access to the control room, and control the facility’s climate. As for access controls, network segments including those containing medical imaging devices were not separately controlled, allowing any network user to access them; not all systems were connected to a functional uninterrupted power supply; the medical center’s computer room and 19 communication closets had problems such as leaks, data lines being intertwined with electrical lines, and closets lacking cameras, dead bolts, and smoke detectors; and unencrypted hard drives were not being sanitized before they were shipped out for destruction.The OIG made 10 recommendations to address the deficiencies.

The EPA should track changes in air emissions in near port communities and develop guidance for using community group air-monitoring data.

Objectives: To determine whether the Social Security Administration (1) accurately and timely paid dedicated account funds to children receiving Supplemental Security Income and (2) properly monitored representative payees’ use of these funds.

Objective: To determine whether the Social Security Administration’s policies and procedures prevented it from assigning multiple Social Security numbers to non-citizens who applied for original numbers through the Enumeration at Entry and Enumeration Beyond Entry processes.

The Office of the Inspector General audited costs billed to the Tennessee Valley Authority (TVA) by Accenture Federal Services LLC (AFS) under Contract No. 14910. AFS provides enterprise architecture and information technology infrastructure services to TVA under the contract. The contract provided that work could be performed using time and material or fixed price payment terms as agreed by the parties in purchase orders (PO). Our audit objectives were to determine (1) if AFS billed TVA in accordance with the contract's terms and (2) the reasonableness of TVA's process for evaluating proposed fixed price tasks issued under the contract. Our audit scope included approximately $64.9 million in costs billed to TVA by AFS from the inception of the contract, March 25, 2020, through October 27, 2022.All costs billed to TVA by AFS during our audit scope were for fixed price projects. We determined the fixed price POs were billed in accordance with the milestone payment schedules that had been authorized in the POs. However, we determined TVA did not have a process in place to determine the reasonableness of the fixed prices it paid to AFS. Specifically, TVA Supply Chain did not:Compete the fixed price tasks among similar vendors although it had informed TVA senior management it intended to do so; orObtain detailed breakouts of AFS's fixed price proposals to determine the reasonableness of the prices. A contract technical steward in TVA's Technology and Innovation business unit informed us TVA relied on AFS's assertions that the fixed prices had been built up and calculated using the contract's pricing schedule. However, no validation of AFS's assertions were performed. (Summary Only)

Audit of Direct Loan Program Recipient –Mesa Airlines, Inc.

U.S. Immigration and Customs Enforcement (ICE) Homeland Security Investigations (HSI) did not accurately measure and publicly report its progress in disrupting and dismantling transnational criminal organizations (TCO) from fiscal years 2017 through 2022.

The Department of Homeland Security does not plan to apply the operating policies of Title 28 of the Code of Federal Regulations (C.F.R.) Part 23, Criminal Intelligence Systems Operating Policies, to the Homeland Advanced Recognition Technology System (HART) because it has determined, and we concur, that HART is not a criminal intelligence system, as defined by 28 C.F.R. Part 23. Instead, HART is an identity service provider and data repository that will match, store, and share personally identifiable information. Therefore, HART must operate in accordance with the Privacy Act of 1974 and the EGovernment Act of 2002.

The objectives of the audit were to determine whether the Washington Office of Superintendent of Public Instruction (Washington) had an adequate oversight process in place to ensure that (1) local educational agencies’ (LEA) American Rescue Plan (ARP) Elementary and Secondary School Emergency Relief (ESSER) plans met applicable requirements and (2) LEAs use ARP ESSER funds in accordance with applicable requirements and their approved LEA ARP ESSER plans. We found that Washington did not have an adequate review and approval process to ensure that LEA ARP ESSER plans met all applicable requirements. As a result, the public did not have sufficient insight into how the LEAs planned to spend ARP ESSER funds. Washington was required to ensure that LEAs submitted ARP ESSER plans that were complete and timely; however, we found that Washington did not ensure LEAs’ compliance with all Federal requirements and guidance for creating transparent and understandable plans. During the audit, Washington was responsive to the issues we identified and initiated corrective action to ensure that Federal requirements and guidance were met.

The Veterans Health Care Act of 1992 mandates that manufacturers discount drugs they sell to VA, the Department of Defense (DOD), the Public Health Service, and the Coast Guard. The OIG conducts individual audits of manufacturers that have self-disclosed potential noncompliance. This review, however, was conducted to proactively determine the number of covered drugs that manufacturers did not make available as required and the possible reasons. The OIG found manufacturers did not make 22.8 percent of drugs covered by the law available at a discount. This resulted in an estimated $28.1 million in overcharges to VA and the DOD. The OIG recommended better communicating to manufacturers about exemptions and familiarizing them with the law.

Our audit objective was to assess NOAA’s progress in defining GeoXO’s mission and establishing programmatic baselines. We found the program should: I. Evaluate its plans for the Central satellite mission. II. Improve its approach to achieving performance gains.

This Office of Inspector General (OIG) Comprehensive Healthcare Inspection Program report describes the results of a focused evaluation of the inpatient and outpatient care provided at the Wilkes-Barre VA Medical Center and multiple outpatient clinics in Pennsylvania. This evaluation focused on five key operational areas:• Leadership and organizational risks• Quality, safety, and value• Medical staff privileging• Environment of care• Mental health (emergency department and urgent care center suicide prevention initiatives)The OIG issued four recommendations for improvement in three areas:1. Medical Staff Privileging• Incorporate service-specific criteria in Ongoing Professional Practice Evaluations2. Environment of Care• Conduct comprehensive environment of care inspections at the required frequency• Document response times for panic alarm testing3. Mental Health• Complete Comprehensive Suicide Risk Evaluations within the required time frame

What We Looked AtThe American Rescue Plan Act (ARPA) established the Aviation Manufacturing Jobs Protection (AMJP) program in March 2021. To support the program, the ARPA appropriated $3 billion in funding via the Department of Transportation (DOT) through September 2023 for eligible companies engaged in aviation manufacturing and services, maintenance, repair, and overhaul activities. Program funds would allow these companies to continue paying employee wages, salaries, and benefits or rehire employees who were furloughed as a result of the pandemic, and Congress expected DOT to award the relief funds quickly. In April 2021, DOT established a process to accept, review, and award AMJP funding to eligible companies, relying on internal controls developed for emergency funding programs. An important DOT objective and a focus of our oversight is to ensure the Department’s proper stewardship of pandemic-related grants and newly created grant programs. Accordingly, our audit objective was to evaluate DOT’s processes to validate AMJP applicant data, allocate Government funding, and ensure funding was used lawfully. What We FoundThe COVID-19 pandemic caused unprecedented upheaval in the aviation manufacturing industry due to idled aircraft, declining aircraft maintenance and repair activity, and employee lay-offs. Through the AMJP program, DOT gave a “lifeline” to the industry by providing over $664 million to help 584 companies pay employee wages, salaries, and benefits or rehire furloughed personnel. DOT has appropriately managed the AMJP program, particularly given the urgency to aid the aviation manufacturing industry. Still, capturing the lessons learned from its AMJP oversight efforts will help the Department strengthen any grant programs targeted at future emergencies. Our RecommendationsDOT concurred with our recommendation, and we consider the recommendation resolved but open pending completion of planned actions.

During our unannounced inspection of U.S. Immigration and Customs Enforcement’s (ICE) Caroline Detention Facility (Caroline) in Bowling Green, Virginia, we found that Caroline complied with standards for classification, segregation, use of force, recreation, and facility conditions. We also found that Caroline complied with most standards for medical care, but the absence of a dentist caused delays in advanced dental care, and outdated guidance for chronic care was concerning. Further, Caroline did not follow standards related to the voluntary work program.

Through the Radiological Emergency Preparedness Program (REPP) and the Chemical Stockpile Emergency Preparedness Program (CSEPP), Federal Emergency Management Agency’s (FEMA) Technological Hazards Division (THD) has taken appropriate actions during fiscal years 2018 through 2021 to assist state, local, and tribal (SLT) governments with preparing to respond to radiological and chemical incidents. These actions are consistent with program requirements, related laws and regulations, and FEMA’s responsibilities under two Memorandums of Understanding.

We cannot determine if BIA and OIA grant activities met DOI climate change goals due to a lack of performance measures and grant monitoring.

To see our report, click on the link below

This Office of Inspector General (OIG) Comprehensive Healthcare Inspection Program report describes the results of a focused evaluation of the inpatient and outpatient care provided at the St. Cloud VA Health Care System, which includes the St. Cloud VA Medical Center and multiple outpatient clinics in Minnesota. This evaluation focused on five key operational areas:• Leadership and organizational risks• Quality, safety, and value• Medical staff privileging• Environment of care• Mental health (emergency department and urgent care center suicide prevention initiatives)The OIG issued two recommendations for improvement in two areas:1. Leadership and Organizational Risks• Institutional disclosures for sentinel events2. Mental Health• Suicide safety plans for patients with positive suicide risk screens

The EPA can further strengthen program controls to better ensure the integrity of the RINs market and meet goals for increased use of renewable fuels.

Our objective was to provide the status of the company’s progress toward achieving compliance with the ADA and identify any challenges that could delay progress. We found that the company continues to make progress on its ADA program. Since our September 2021 ADA report, the company implemented our recommendations around effectively planning and coordinating its ADA efforts, which has helped improve its progress. In particular, the company has increased program staff, which improved its pace bringing stations into compliance. The company continues to face challenges, however, in meeting its target completion date for bringing stations into ADA compliance. For example, bringing the remaining stations into compliance by fiscal year 2029 will require Amtrak to more than double its current pace. In addition, greatest challenge the company faces is that of coordinating with third parties such as other station owners, host railroads, and historic preservation offices.Because the company already implemented our prior recommendations, and is actively attempting to mitigate current challenges, we are not making any new recommendations in this report.

Our objective was to evaluate the progress made to reduce mail excluded from service performance measurement. We interviewed and surveyed judgmentally selected Postal Service facilities and commercial mailers with high rates of mailpiece exclusions.

Objective: To determine whether the Social Security Administration’s employees timely and accurately completed actions requested in Modernized Development Worksheets.

Objective: To determine the impact of state workers’ compensation and public disability benefits’ reverse offset on SSA’s Disability Insurance Trust Fund.

OIG Strategic Plan

We describe aging infrastructure and dam safety risks, identify how the DOI plans to use IIJA funding, and discuss the BOR’s oversight strategy.

Our objective was to assess the competitive Parcel Select billing determinant process for FYs 2021 and 2022. We recalculated the Parcel Select billing determinants for FY 2021 through FY 2022 using the Postal Service price list, Special Weights Reports, and the Domestic Negotiated Service Agreements Revenue, Pieces, and Weights Report.

In November 2022, we conducted unannounced inspections of U.S. Customs and Border Protection (CBP) facilities, specifically two U.S. Border Patrol facilities in the El Paso sector and one Office of Field Operations (OFO) port of entry (POE) in El Paso, Texas.

The Office of Inspector General (OIG) performed an inspection of the Farm Service Agency (FSA) to determine the likely level of sophistication an attacker would need to compromise selected USDA systems or data.

The VA Office of Inspector General (OIG) conducted this audit to determine whether the Veterans Benefits Administration’s Veteran Readiness and Employment Service (VR&E) properly approved and monitored participants’ use of Chapter 31–only programs, which assist veterans who have service-connected disabilities that limit employment opportunities. By law, these programs may only be used when approved GI Bill programs are insufficient to meet a veteran’s unique training needs.The OIG found that VR&E did not properly implement a December 2016 law that required individual waivers from the VR&E executive director each time a Chapter 31–only program was selected for a participant. This was because VR&E did not correctly interpret the law. Consequently, VR&E did not issue these veteran-specific waivers and did not implement controls to provide the necessary oversight to limit these programs to veterans with the requisite needs. Further, VR&E did not complete compliance surveys for Chapter 31–only programs, though the law and VR&E’s manual require them. The OIG determined that VA paid over $13 million in questioned costs for these programs that likely would not have received those funds had VR&E limited use of the programs.After the OIG presented its findings, VR&E took steps to remedy these issues, such as issuing new guidance to require approved GI Bill programs to the maximum extent possible or approve each participant individually, ensure proper documentation of decisions, develop training, and update the manual to clarify when these programs may be used.VA concurred with the OIG’s five recommendations to ensure VR&E understands the laws and regulations that govern Chapter 31–only programs, trains all staff on waivers and compliance surveys, reviews and updates the manual as needed, and develops a monitoring process. Two recommendations have been closed as implemented based on VA-submitted documentation.

This Office of Inspector General (OIG) Comprehensive Healthcare Inspection Program report describes the results of a focused evaluation of the inpatient and outpatient care provided at the VA Sierra Nevada Health Care System, which includes the Ioannis A. Lougaris VA Medical Center and multiple outpatient clinics in California and Nevada. This evaluation focused on five key operational areas:• Leadership and organizational risks• Quality, safety, and value• Medical staff privileging• Environment of care• Mental health (emergency department and urgent care center suicide prevention initiatives)The OIG issued six recommendations for improvement in three areas:1. Quality, Safety, and Value• Peer review aspects of care• Peer Review Committee improvement actions2. Environment of Care• Panic alarm testing documentation• Patient safety cameras• Minimizing risk of self-harm3. Mental Health• Patient follow-up

Our objective was to evaluate the USPS Loyalty Program’s performance, customer experience, and management. We reviewed related regulatory filings and business rules, interviewed Postal Service officials, and analyzed user feedback.

Interim Report: Audit of the Effectsthe Main Street Lending Program’sLoan Losses Have on Treasury’sInvestment in the Program

This report summarizes the results of CLA’s independent evaluation and contains two recommendations that will assist the agency in improving the effectiveness of its information security and its privacy programs and practices. NCUA management concurred with and has identified corrective actions to address the recommendations.

Review of FLRA's Contract File Management System

On March 18, 2022, the Peace Corps notified the United States Congress that Peace Corps/Morocco (hereafter referred to as “the post”) intended to resume operations in September 2022. The first intake of 51 Volunteers arrived in September 2022. On November 21, 2022, the Office of Inspector General (OIG) announced this review to assess the post’s compliance with specific agency policies and procedures related to Volunteer and trainee health and safety, and the re-entry process.

The OIG reviewed concerns that Veterans Crisis Line (VCL) staff mismanaged a patient’s contact prior to the patient’s death by suicide within the hour after VCL text contact. The OIG also evaluated Audie L. Murphy Memorial Veterans Hospital (facility) leaders’ and staff’s administrative actions following notification of the patient’s death.The OIG found that a VCL responder completed an inadequate assessment of the patient’s suicidal preparatory behavior and alcohol use and failed to establish an effective safety plan, confirm reduced access to lethal means, involve a family member in safety planning, consider a telephone transfer, and complete accurate documentation. It was also determined that VCL leaders provided inadequate oversight and quality assurance by failing to ensure sufficient silent monitor contacts and text message retention.The OIG further found inadequate and problematic leader and staff actions following the patient’s death. VCL leaders and staff failed to complete a root cause analysis and consider disclosure, potentially interfered in the OIG inspection, failed to alert facility staff of the patient’s death and address a family member’s complaint, and delayed discontinuation of caring letters. Facility leaders and staff failed to update the patient’s electronic health record and complete a behavioral health autopsy.The OIG made eleven recommendations to the VCL Director related to review of staff’s management of the patient’s contacts, suicide risk assessment classification guideline alignment, quality management oversight, text retention, issue brief accuracy, review of customers’ deaths by suicide and accidental overdose, institutional disclosure, notification of a customer’s death, review of leader and staff interactions during OIG inspection preparation, complaint submission, and caring letters discontinuation.The OIG made three recommendations to the Facility Director related to timely death notification processes, standard operating procedure adherence for actions following a death by suicide, and Behavioral Health Autopsy Program implementation.

The Federal Information Security Modernization Act (FISMA) requires OIGs to annually assess the effectiveness of the agency’s information security program. Each independent evaluation must include a test of the effectiveness of information security policies, procedures, and practices of a representative subset of the agency’s information systems and an assessment of the effectiveness of the information security policies, procedures, and practices of the agency. The FY 2023 FISMA review focused on 20 core and 20 supplemental reporting metrics identified by OMB, using criteria developed by the CIGIE and issued by OMB. Using this framework, we assessed the effectiveness of each security function using maturity level scoring as follows: (1) Ad-hoc, (2) Defined, (3) Consistently Implemented, (4) Managed and Measurable, and (5) Optimized. Level 1, Ad-hoc, is the lowest maturity level and Level 5, Optimized, is the highest maturity level. For a security function to be considered effective, an agency’s security programs must score at or above Level 4, Managed and Measurable. The auditors determined that the Department’s overall IT security program and practices are effective. In addition, the auditors identified potential areas of improvement involving (1) managing information security risks; (2) two-factor authentication enforcement; (3) implementing access provisioning controls for privileged users; and (4) implementing event logging requirements at the enterprise level.

This Office of Inspector General Comprehensive Healthcare Inspection Program report describes the results of a focused evaluation of the inpatient and outpatient care provided at the Erie VA Medical Center and associated outpatient clinics in Ohio and Pennsylvania. This evaluation focused on five key operational areas:• Leadership and organizational risks• Quality, safety, and value• Medical staff privileging• Environment of care• Mental health (emergency department and urgent care center suicide prevention initiatives)The OIG issued five recommendations for improvement in two areas:1. Medical Staff Privileging• Professional practice evaluationso Completion by providers with equivalent training and similar privilegeso Consideration of evaluation results by the Medical Executive Committee• Ongoing Professional Practice Evaluationso Incorporating service-specific criteriao Basing service chiefs’ reprivileging recommendations on evaluation activities2. Mental Health• Completion of Comprehensive Suicide Risk Evaluations

While assessing an anonymous allegation of wrongdoing involving two fiduciaries, the VA Office of Inspector General (OIG) discovered inconsistencies in the disability benefits questionnaires the Veterans Benefits Administration (VBA) uses to elicit medical professionals’ assessments of veterans’ mental competency. VBA uses disability benefits questionnaires when inquiring about a veteran’s capability to manage their finances. Two of the four questionnaires included the regulatory definition of mental incompetency, but none of them posed the question for assessing mental competency in a way that matches the regulatory definition wording. Language discrepancies on the questionnaire can lead medical examiners to provide inconsistent competency decisions for veterans.According to 38 C.F.R. § 3.353(a), which VA promulgated, “A mentally incompetent person is one who because of injury or disease lacks the mental capacity to contract or to manage his or her own affairs, including disbursement of funds without limitation.” The regulation also states, “Unless the medical evidence is clear, convincing and leaves no doubt as to the person’s incompetency, the rating agency will make no determination of incompetency without a definite expression regarding the question by the responsible medical authorities.” When a disability medical examiner responds to the mental competency question, the response is used as evidence and can influence a rating veterans service representative’s decision regarding that veteran’s ability to manage their own affairs, including benefit payments. Consistency in the disability benefits questionnaires helps support appropriate and equitable outcomes.This memorandum is meant to convey the information necessary for VBA to determine if additional actions are warranted.

We found that the NPS was unable to effectively identify and manage its deferred maintenance due to inaccurate and unreliable data.

From 2020 to 2022, some schedulers at the VA medical center in Bay Pines, Florida, determined community care wait-time eligibility with a locally developed calculator that used an incorrect starting date and thus undercounted wait time by about 12 days, limiting veterans’ healthcare choices. The Orlando VA Medical Center discovered the inaccuracy after using this calculator in August 2022. The VA Office of Inspector General (OIG) conducted this review to determine the reasons behind the Bay Pines calculator’s inaccuracy and the facility’s inability to discover it, as well as the steps necessary to ensure all medical facilities correctly determine wait-time eligibility.Per the John S. McCain III, Daniel K. Akaka, and Samuel R. Johnson VA Maintaining Internal Systems and Strengthening Integrated Outside Networks (MISSION) Act of 2018, schedulers should use the file entry date—the date on which a veteran or care provider requests an appointment or consult—as the starting date to assess wait-time eligibility. Instead, in accordance with a previous law, the Bay Pines calculator used the patient indicated date, the date the provider and veteran agree is clinically indicated for care or the date the patient wants to be seen. Guidance for schedulers was also confusing, and oversight efforts were not designed to assess the accuracy of community care eligibility determinations.To address these issues, the OIG made four recommendations to the under secretary for health: ensure all scheduling guidance consistently references the dates that should be used to determine wait-time eligibility; provide ongoing oversight to ensure all facilities are using nationally approved tools to calculate wait-time eligibility; develop oversight processes to verify that schedulers are using the correct dates to calculate wait-time eligibility; and develop a mechanism to notify schedulers when it is appropriate to consider wait-time eligibility.

The objective of this audit was to assess the effectiveness of communications with stakeholders and identify successes, opportunities, and lessons learned during the launch of the new S&DCs. Specifically, we focused on the first six S&DCs opened in November 2022 and February 2023. We also reviewed the first Parcel Distribution Center opened in November 2022.