Federal Reports

Objective: Objective: To report internal control weaknesses, noncompliance issues, and unallowable costs identified in the single audit to the Social Security Administration (SSA) for resolution.

An Amtrak supervisor based in Philadelphia resigned from his position on October 25, 2021, following the issuance of our investigative report. Our investigation found that the former employee violated company policies by falsely claiming and accepting payment for regular pay, overtime pay, and compensatory time for days he did not work. We also found that he used his company-owned vehicle for unauthorized purposes during work hours, including personal business, on at least five occasions.

What We Looked AtThis report presents the results of our quality control review (QCR) of an audit of the Department of Transportation’s (DOT) information security program and practices. The Federal Information Security Modernization Act of 2014 (FISMA) requires agencies to develop, implement, and document agencywide information security programs and practices. FISMA also requires inspectors general to conduct annual reviews of their agencies’ information security programs and report the results to the Office of Management and Budget. To meet this requirement, we contracted with CliftonLarsonAllen LLP (CLA) to conduct this audit subject to our oversight. The audit objective was to determine the effectiveness of DOT’s information security program and practices in five function areas—Identify, Protect, Detect, Respond, and Recover. What We FoundWe performed a QCR of CLA’s report and related documentation. Our QCR disclosed no instances in which CLA did not comply, in all material respects, with generally accepted Government auditing standards. Our RecommendationsDOT concurs with all five of CLA’s recommendations. CLA considers all five recommendations resolved but open pending completion of planned actions.

Evaluation of the Federal Labor Relations Authority's Compliance with the Federal Information Security Management Act, Fiscal Year 2021