Federal Reports

What We Looked AtWe contracted with the independent public accounting firm Allmond & Company, LLC, to audit the National Transportation Safety Board’s (NTSB) financial statements as of and for the fiscal years ended September 30, 2020, and September 30, 2019, provide an opinion on those financial statements, and report on internal control over financial reporting, compliance with laws, and other matters. The contract requires the audit to be performed in accordance with U.S. generally accepted Government auditing standards, Office of Management and Budget audit guidance, and the Government Accountability Office’s and Council of the Inspectors General on Integrity and Efficiency’s Financial Audit Manual. We performed a quality control review of Allmond’s report dated November 6, 2020, and related documentation, and inquired of its representatives. What We FoundOur quality control review disclosed no instances in which Allmond did not comply, in all material respects, with U.S. generally accepted Government auditing standards. RecommendationsAllmond made no recommendations.

These challenges illustrate the most significant areas the Office of Inspector General (OIG) believes need improvement for the Peace Corps to effectively manage its resources and minimize the potential for fraud, waste, and abuse occurring in its operations. Addressing the issues related to these challenge areas will enable the agency to increase operational efficiencies and improve mission effectiveness.

An Amtrak secretary based in Chicago, Illinois, resigned from the company on November 10, 2020, while under investigation for engaging in outside employment while taking Family Medical Leave Act (FMLA) leave and while on a Medical Leave of Absence. Our investigation found that the former employee violated company policy by working as a personal assistant as part of a program funded through the Illinois Department of Human Services while also working for Amtrak. She conducted her job as a personal assistant during times that she was taking FMLA leave, a medical leave of absence, or sick leave. We also found that the former employee falsified a Railroad Retirement Board (RRB) application for sickness benefits by stating she had no income while she was receiving RRB benefits, when in fact she did have income from the State of Illinois.

The Patient Protection and Affordable Care Act gave States the option to expand Medicaid coverage to low-income adults without dependent children. It also mandated changes to Medicaid eligibility rules and established a higher Federal reimbursement rate for services provided to these beneficiaries, which led us to review whether States were correctly determining eligibility for these newly eligible beneficiaries. (States operate and fund Medicaid in partnership with the Federal Government through the Centers for Medicare & Medicaid Services.) Ohio chose to expand Medicaid coverage.Our objective was to determine whether Ohio determined Medicaid eligibility for newly eligible beneficiaries in accordance with Federal and State eligibility requirements.

Our objective was to fulfill our responsibilities under the Chief Financial Officers Act of 1990 (CFO Act) (Pub. L. No. 101-576) and related legislation, we monitored Grant Thornton LLP's audit of the Social Security Administration's (SSA) Fiscal Year (FY) 2020 financial statements to ensure the quality of the audit work performed was adequate.