Federal Reports

The Office of the Inspector General conducted a review of the Lagoon Creek Combined Cycle (LCCC) Plant to identify factors that could impact LCCC’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCC including positive relationships between team members and most management. However, we also identified a behavioral risk related to communication with first-line management. In addition, we identified an operational risk related to training that could hinder LCCC’s effectiveness. According to the LCCC manager-integrated combined cycle and combustion turbine site, actions are being taken to address these training concerns.

The Office of the Inspector General conducted a review of the Lagoon Creek Combustion Turbine (LCCT) Plant to identify factors that could impact LCCT’s organizational effectiveness. During the course of our evaluation, we identified behaviors that had a positive impact on LCCT; however, we also identified some behavioral risks associated with team conflicts. In addition, we identified risks to operations that, if unaddressed, could hinder LCCT’s effectiveness. These were related to (1) perceptions of not having parts needed to perform job responsibilities and a lack of money for projects or equipment repairs and (2) training.

OIG data analytics identified districts with high amounts of vehicle supplies expenses recorded to Account Identifier Code (AIC) 594, Vehicle Supplies Expense. Based on our data analysis for fiscal year (FY) 2020 through Quarters (Q) 1 through 3, FY 2021 (October 1, 2020, through June 30, 2021), we identified the Pratt and Metropolitan Station POs had vehicle supplies expenses totaling $40,850 combined. This represents 43 percent of the district’s vehicle supplies expenses recorded in AIC 594. The Pratt Station represented 28 percent and the Metropolitan Station represented 15 percent.The objective of this audit was to determine whether vehicle, fuel, and oil expenses for the Pratt and Metropolitan Station POs were appropriate and properly supported and processed.

What We Looked AtThe Digital Accountability and Transparency Act of 2014 (DATA Act) requires the establishment of governmentwide data standards for financial data. These standards are intended to make it easier for taxpayers and policy makers to review and track Federal spending activity with accessible, consistent, reliable and searchable data. The act also requires inspectors general to assess the completeness, accuracy, timeliness and quality of the data submitted by agencies and their implementation and use of the data standards. We contracted with the independent public accounting firm KPMG LLP to audit the Department of Transportation’s (DOT) compliance with the DATA Act during the first quarter of fiscal year 2021.KPMG’s audit objectives were to assess (1) the completeness, accuracy, timeliness, and quality of DOT’s first-quarter fiscal year 2021 financial and award data submitted for publication on USASpending.gov and (2) the Department’s implementation and use of the governmentwide financial data standards established by the Office of Management and Budget (OMB) and the Department of Treasury. We conducted a quality control review (QCR) of KPMG’s independent auditor’s report. What We FoundOur QCR disclosed no instances in which KPMG did not comply, in all material respects, with U.S. generally accepted Government auditing standards. RecommendationsDOT concurs with KPMG’s four recommendations.

Performance Audit: CFTC’s Compliance with the Digital Accountability and Transparency Act (DATA Act) of 2014 (FY 2021 Quarter II)

The Fiscal Years 2022 to 2024 OIG Strategic Plan includes the long-range goals and objectives designed to enhance OIG oversight in support of the Peace Corps and its three goals.

A contractor employee received temporary living allowances of $80,857.70 to which he was not entitled. Contrary to what the contract employee claimed on his TLA applications, he did not have a qualifying dependent living at the claimed residence and did not incur substantially all of the expenses for the property. Moreover, he presented a false lease in support of his application.