Federal Reports

Williams-Adley determined that the Federal Emergency Management Agency (FEMA) did not always ensure that Department of Transportation and Public Works (DTOP) established and implemented policies, procedures, and practices to account for and expend PA grant funds according to Federal regulations and FEMA guidance. Specifically, DTOP did not have (1) an effective grants management process; (2) sufficient internal controls in the procurement process; and (3) sufficient controls over its processes for claiming Force Account Labor costs. This occurred because FEMA and Central Office of Recovery, Reconstruction and Resiliency (COR3) did not adequately oversee DTOP’s grant management activities. We made three recommendations to improve COR3’s and DTOP’s management of FEMA Public Assistance funds, ensuring they are expended according to Federal regulations and FEMA guidance. FEMA concurred with the recommendations.

Williams Adley found FEMA did not ensure that the Puerto Rico Department of Education (PRDE) established and implemented policies, procedures, and practices to account for and expend PA grant funds according to Federal regulations and FEMA guidance. Specifically, PRDE was significantly late in completing emergency work and submitting cost reimbursement requests to FEMA. This occurred because FEMA did not always provide consistent and clear guidance to PRDE and PRDE personnel lacked knowledge managing large-scale repair, construction, and disaster recovery projects. We made two recommendations to improve PRDE’s management of PA funds, ensuring they are expended according to Federal regulations and FEMA guidance. FEMA concurred with the recommendations.

SIGTARP Recommends Treasury Put To Better Use Unspent Funds In Tarp To Enhance Existing Unemployment Mortgage Assistance Through Hardest Hit Fund In Light Of Recent Significant Unemployment

Los éxitos del Programa Frontera 2020 en la mejora de las condiciones ambientales y la salud pública no pueden conocerse ni documentarse plenamente sin controles de gestión más estrictos.

What We Looked AtThis report presents the results of our quality control review (QCR) of Allmond & Company, LLC’s management letter related to the audit it conducted, under contract with us, of the National Transportation Safety Board’s (NTSB) financial statements for fiscal years 2019 and 2018. In addition to its audit report on NTSB’s financial statements, Allmond issued a management letter that discusses internal control matters that it was not required to include in its audit report. What We FoundOur QCR of Allmond’s management letter disclosed no instances in which Allmond did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsAllmond made three recommendations in its management letter. NTSB concurred with all recommendations.

What We Looked AtThis report presents the results of our quality control review (QCR) of KPMG LLP’s management letter related to the audit it conducted, under contract with us, of the Federal Aviation Administration’s (FAA) consolidated financial statements for fiscal years 2019 and 2018. In addition to its audit report on FAA’s financial statements, KPMG issued a management letter that discusses eight internal control matters that it was not required to include in its audit report. What We FoundOur QCR of KPMG’s management letter disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsKPMG made eight recommendations in its management letter. FAA concurred with all eight recommendations.

What We Looked AtThis report presents the results of our quality control review (QCR) of KPMG LLP’s management letter related to the audit it conducted, under contract with us, of the Department of Transportation’s (DOT) consolidated financial statements for fiscal years 2019 and 2018. In addition to its audit report on DOT’s financial statements, KPMG issued a management letter that discusses eight internal control matters that it was not required to include in its audit report. What We FoundOur QCR of KPMG’s management letter disclosed no instances in which KPMG did not comply, in all material respects, with generally accepted Government auditing standards. RecommendationsKPMG made 14 recommendations in its management letter. DOT concurred with all 14 recommendations.