Federal Reports

Final audit report on the U.S. International Development Finance Corporation’s (DFC) information security program for fiscal year 2020, in support of the Federal Information Security Modernization Act of 2014 (FISMA). The Office of Inspector General (OIG) contracted with the independent certified public accounting firm of CliftonLarsonAllen LLP (CLA) to conduct the audit. The contract required CLA to perform the audit in accordance with generally accepted government auditing standards.

Review of Financial Statement for ARC

Fiscal Year 2020 Risk Assessment for the Government Charge Card Abuse Prevention Act of 2012

Fiscal Year 2020 Risk Assessment for the Government Charge Card Abuse Prevention Act of 2012 - Letter to OMB

The objectives of our audit were to determine whether the Florida Department of Education (Florida) established and implemented systems of internal control that ensured (1) displaced student count data provided to the U.S. Department of Education (Department) were accurate and complete, (2) Temporary Emergency Impact Aid for Displaced Students (Emergency Impact Aid) program funds were appropriately allocated to local educational agencies (LEA), and (3) LEAs used Emergency Impact Aid program funds in accordance with applicable Federal requirements.We determined that Florida’s system of internal control over displaced student count data did not ensure that the data provided to the Department were accurate and complete because it did not always prevent or detect inaccurate displaced student counts LEAs reported. We determined that Florida’s system of internal control over LEAs’ use of Emergency Impact Aid program funds did not ensure that LEAs accounted for Emergency Impact Aid program funds received for students reported as children with disabilities in accordance with Federal requirements.

For our evaluation of the International Trade Administration’s (ITA’s) U.S. & Foreign Commercial Service’s (US&FCS’s) officer promotion process, our objective was to determine whether US&FCS adhered to applicable laws, regulations, and policies when conducting the 2018 officer promotion process. We found that ITA’s 2018 US&FCS officer promotion process did not adhere to certain applicable laws, regulations, and policies. Specifically, we found the following: I. ITA did not determine the number of available promotion opportunities before selection boards convened; II. board rankings and other sensitive information were improperly stored on an unsecured shared network drive; III. US&FCS incorrectly determined promotion eligibility; and IV. discrepancies were identified in the rankings of one selection board. We also noted a separate matter for ITA management's attention with respect to conflicts of interest within an “Other Matter” section of this report.

The VA Office of Inspector General (OIG) conducted an inspection to assess allegations related to delayed medication delivery from the VA Manila Outpatient Clinic (clinic) pharmacy in Pasay City, Philippines, prior to and during the COVID-19 pandemic.The OIG substantiated a patient experienced medication delivery delays and did not timely receive morphine from the clinic pharmacy in October and November 2019. While the patient requested a renewal in a timely manner, pharmacists could not fill the medication because there was no available stock from the Veterans Health Administration’s (VHA) prime vendor, McKesson Corporation (McKesson). The OIG did not substantiate a second patient experienced medication delivery delays for five new orders, a medication renewal, and a glucometer in November 2019. The OIG was unable to substantiate if this patient experienced delivery delays of three medication refills because the OIG could not determine when the patient requested the refills.Clinic leaders identified a pharmacy processing time of 10.09 days (eight days over VHA and clinic policy requirements) in October 2019. In November 2019, the Chief of Pharmacy Services initiated an action plan. The average pharmacy processing time decreased to 1.63 days in December 2019. The Philippine President declared a COVID-19 public health emergency on March 8, 2020, and implemented a quarantine on March 16, 2020, that imposed travel limitations. Four patients experienced medication delivery delays in March and April 2020 due to limited or nonexistent courier transport. The OIG substantiated pharmacists could not dispense insulin to a patient as the clinic pharmacy had no stock after April 2020. McKesson canceled orders for perishable items due to unavailability of flights to the Philippines. The OIG determined that none of these delays resulted in adverse clinical outcomes and made two recommendations related to pharmacy stock shortages and processing delays.