Federal Reports

What We Looked AtUnder the Office of National Drug Control Policy (ONDCP) Circular, National Drug Control Program Agency Compliance Reviews, when drug-related obligations total less than $50 million and a full compliance with the Circular would constitute an unreasonable reporting burden, agencies may submit alternative reports. The Federal Aviation Administration (FAA) submitted alternative Budget Formulation Compliance, Detailed Accounting, and Performance Summary reports. We reviewed the reports and related management assertions to determine the reliability of those assertions in compliance with the Circular. We conducted our review in accordance with generally accepted Government auditing standards for attestation engagements. We limited our review to inquiries and analytical procedures appropriate for an attestation review according to the Circular’s criteria. What We FoundWe were not able to validate the budget amounts in FAA’s Budget Formulation Compliance Report because FAA did not provide sufficient supporting documentation to allow a review. As a result, we were not able to conclude that the funding levels in the budget submission provided by the budget decision units to FAA were without alteration or adjustment. We were not able to verify the reasonableness of FAA’s reported Air Traffic Organization (ATO) obligations because FAA did not provide documentation to support the obligations. We also noted that the estimation method FAA used to determine its ATO obligations included a baseline full-time equivalent level last updated in 2003. Because FAA did not provide a signed assertions letter with its Performance Summary Report, as required, we were unable to perform procedures related to performance assertions. Based on our review of FAA’s fiscal year 2020 Budget Formulation Compliance, Detailed Accounting, and Performance Summary reports, we were not able to conclude on the reliability of FAA’s management assertions.

Under a contract monitored by the National Credit Union Administration OIG, KPMG, an independent certified public accounting firm, performed an audit of NCUA’s financial statements, which includes the Share Insurance Fund, the Operating Fund, the Central Liquidity Facility, and the Community Development Revolving Loan Fund, as of and for the years ending December 31, 2020 and 2019.

The Medicare and Medicaid programs cover care in nursing homes for eligible beneficiaries. Sections 1819 and 1919 of the Social Security Act (the Act) establish requirements for CMS and States to perform surveys of nursing homes to determine whether they meet Federal participation requirements. For Medicare and Medicaid, these statutory participation and survey requirements are implemented in Federal regulations at 42 CFR part 483, subpart B, and 42 CFR part 488, subpart E, respectively.Nursing homes are required to comply with all Federal, State, and local laws, regulations, and codes, as well as accepted professional standards and principles (42 CFR § 483.70). Federal regulations on life safety (42 CFR § 483.90) require that nursing homes comply with standards set forth in the National Fire Protection Association (NFPA) Life Safety Code (NFPA 101) and Health Care Facilities Code (NFPA 99). CMS lists applicable requirements on Form CMS 2786R, Fire Safety Survey Report. Federal regulations on emergency preparedness (42 CFR § 483.73) include specific requirements for nursing homes’ emergency preparedness plans and reference the Standard for Emergency and Standby Power Systems (NFPA 110) as part of these requirements. CMS lists applicable requirements on its Emergency Preparedness Surveyor Checklist. The Fire Safety Survey Report and Emergency Preparedness Surveyor Checklist are used when CMS or a designated agency performs a nursing home survey. The results of each survey are reported and added to CMS’s Automated Survey Processing Environment (ASPEN) system.