Federal Reports

OIG consolidated the relevant results and common control issues of six SFSP audits at FNS and four States and determined whether any additional controls were needed to enhance SFSP efficiency and effectiveness.

This report presents the results of the System and Organization Controls 1 Type 2 examination conducted in accordance with Statement on Standards for Attestation Engagements No. 18 for the United States Department of Agriculture’s (USDA) Financial Management Services’ (FMS) description of its financial systems used to process user entities financial transactions throughout the period October 1, 2019 to June 30, 2020. The report contains an unmodified opinion on the description and controls that were suitably designed to provide reasonable assurance that the control objectives would be achieved.

We audited the effectiveness of selected business process application-level general controls and data management controls over the Government National Mortgage Association (Ginnie Mae) Financial Accounting System (GFAS) and its subledger database (SLDB) component as part of the internal control assessments required for the fiscal year 2019 financial statements audit under the Chief Financial Officer’s Act of 1990. We also assessed selected controls for compliance with U.S. Department of Housing and Urban Development (HUD) information technology (IT) policies and Federal information system security and financial management requirements.The OIG has determined that the contents of this audit report would not be appropriate for public disclosure and has therefore limited its distribution to those officials listed on the report distribution list.

For a covered outpatient drug to be eligible for Federal reimbursement under the Medicaid program’s drug rebate requirements, manufacturers must pay rebates to the States for the drugs. However, a prior OIG review found that States did not always invoice and collect all rebates due for drugs administered by physicians.Our objective was to determine whether Vermont complied with Federal Medicaid requirements for invoicing manufacturers for rebates for physician-administered drugs.

In 2016, the Centers for Medicare & Medicaid Services (CMS) updated its life safety and emergency preparedness regulations to improve protections for all Medicare and Medicaid beneficiaries, including residents of long-term-care facilities (commonly called nursing homes). Updates included requirements that nursing homes have expanded sprinkler systems and smoke detector coverage; an emergency preparedness plan that is reviewed, trained on, tested, and updated at least annually; and provisions for sheltering in place and evacuation.

This report presents the results of the System and Organization Controls 1 Type 2 examinationconducted in accordance with Statement on Standards for Attestation Engagements No. 18 forthe United States Department of Agriculture’s (USDA) Financial Management Services’ (FMS)description of its financial systems used to process user entities financial transactions throughoutthe period October 1, 2019 to June 30, 2020.