Federal Reports

The Chief Financial Officers Act of 1990 (Public Law 101-576), as amended, requires the Office of Inspector General to audit the financial statements of the Government National Mortgage Association (Ginnie Mae) annually. Attached are the U.S. Department of Housing and Urban Development (HUD), Office of Inspector General’s (OIG) results of the audit of Ginnie Mae fiscal years 2021 and 2020 financial statements and reports on internal control over financial reporting and compliance with laws, regulations, contracts, and grant agreements.We contracted with the independent public accounting firm of CliftonLarsonAllen LLP (CLA) to audit the financial statements of Ginnie Mae as of and for the fiscal years ended September 30, 2021, and 2020, to provide reports on Ginnie Mae’s internal control over financial reporting and compliance with laws, regulations, contracts, and grant agreements in its financial reporting. Our contract with CLA required that the audit be performed in accordance with U.S. generally accepted government auditing standards, Office of Management and Budget audit requirements, and the Financial Audit Manual of the U.S. Government Accountability Office and the Council of the Inspectors General on Integrity and Efficiency.In its audit of Ginnie Mae, CLA reported:Ginnie Mae’s financial statements as of and for the fiscal years ended September 30,2021, and 2020, are presented fairly, in all material respects, in accordance with U.S. generally accepted accounting principles;no material weaknesses for fiscal year 2021 in internal control over financial reporting, based on limited procedures performed; andno reportable noncompliance issues for fiscal year 2021 with provisions of applicable laws, regulations, contracts, and grant agreements tested and no other matters.In connection with the contract, we reviewed CLA’s reports and related documentation and inquired of its representatives. Our review, as differentiated from an audit of the financial statements in accordance with U.S. generally accepted government auditing standards, was not intended to enable us to express, and we do not express, opinions on Ginnie Mae’s financial statements or conclusions about 1) the effectiveness of Ginnie Mae’s internal control over financial reporting and 2) Ginnie Mae’s compliance with laws, regulations, contracts, and grant agreements. CLA is responsible for the attached Independent Auditors’ Report, dated November 15, 2021, and the conclusions expressed therein. Our review disclosed no instances in which CLA did not comply, in all material respects, with U.S. generally accepted government auditing standards.We will provide a replacement report for posting, once Ginnie Mae publishes its annual report, which will include the audited financial statements. The replacement posting will include the IPA’s report as well as the audited financial statements.

The OIG conducted a review of select aspects of operations and performance at two Veterans Health Administration (VHA) facilities in the same Veterans Integrated Service Network (VISN) that historically ranged from lower performing (Facility A) to higher performing (Facility B).Facilities are usually identified, but the OIG is not disclosing facility names in this report. Given that the focus was on comparing performance characteristics, and not a comprehensive inspection, it was determined not to identify each one.In general, the OIG found that both facilities approached and addressed many patient safety and quality-of-care issues similarly. However, after an in-depth review of data, policies, governance structures, and leadership interviews, the OIG found several factors directly shaped each facility’s ability to accomplish progressively higher performance. The two broad factors were (1) leadership and (2) integration of an effective quality, safety and value (QSV) program and high-reliability organization (HRO) principles. Facility culture and human resource-related considerations affected operations and performance.Most facilities can and should identify, evaluate, and address opportunities to improve patient care and safety within their organizations. VHA facilities that have experienced high leadership turnover and challenges recruiting permanent, high-caliber managers and leaders may benefit from more proactive VISN and VHA support. A careful examination of leadership, strength of the QSV program, and the integration of HRO principles may reveal underlying themes and additional opportunities for improvement.In that this was not a traditional compliance or quality review, the OIG did not make formal recommendations. Rather, the OIG identified opportunities for VISNs to provide meaningful and timely assistance to both struggling and better performing facilities and provided eight suggestions for VISNs to consider. Those suggestions relate to mentors; external evaluation and development teams, leadership assignment, and development and succession planning; quality- and safety-related policy updates; staffing methodology; and meeting minute documentation.

To view our interactive report, click here: https://oig.justice.gov/reports/top-management-and-performance-challeng…

Audit report on the data accuracy of the NLRB's NxGen Case Management System

In keeping with its responsibilities under the Inspector General Act of 1978, as amended, the OIG monitored the audit of TVA's fiscal year 2021 financial statements performed by Ernst and Young LLP (EY) to assure their work complied with Government Auditing Standards. Our review of EY's work disclosed no instance in which the firm did not comply in all material respects with Government Auditing Standards.

The Office of the Inspector General (OIG) performed the procedures, which were requested and agreed to by Tennessee Valley Authority (TVA) management solely to assist management in determining the validity of the Winning Performance/Executive Annual Incentive Plan (WP) Measures for fiscal year (FY) ending September 30, 2021. TVA management is responsible for the WP Measures data provided. In summary, procedures applied by the OIG found: • The FY 2021 WP goals for the Enterprise measures were properly approved. There was one change form that affected one measure.• The FY 2021 goals (target) for the corporate multiplier measures were properly approved. • The actual FY to-date results for the Enterprise measures agreed with the underlying support, without exception.• The actual FY to-date results for the corporate multiplier measures agreed with the underlying support, without exception.• The FY 2021 WP payout percentage provided by the Benchmarking and Enterprise Performance organization on November 5, 2021, was mathematically accurate and agreed with the Office of the Inspector General’s recalculation.