Federal Reports

The audit resulted in an adverse opinion due to significant departures from generally accounting principles and federal reporting requirements, including material misstatements and omissions in the Commission’s financial statements and footnotes. The misstatementsand omissions were material and pervasive, and included the failure to record accounts payable accrual and accurately record other accrued liabilities, which materially misstated the Commission’s beginning and ending balances, and the omission of uncorrected errors in required footnotes.

The Office of Inspector General (OIG0 completed a final action verification (FAV) of all eight recommendations for audit report 24601-0001-23, Implementation of the Public Health Information System for Domestic Inspection, Audit published in August 2015. The purpose of the FAV was to determine whether the documentation the Food Safety and Inspection Service (FSIS) provided to the Office of the Cheif Financial Officer (OCFO) was sufficient to close the recommendations made in audit report 24601-0001-23.

The Federal Government makes Medicare payments to acute-care and critical-access hospitals as an incentive for using electronic health records (EHRs). A prior OIG audit found that the Centers for Medicare & Medicaid Services (CMS) made an estimated $729 million in Medicare EHR incentive payments to eligible professionals who did not comply with Federal requirements. In addition, 17 prior OIG audits of Medicaid EHR incentive payments found that States overpaid hospitals by $66.7 million and would in the future overpay these hospitals an additional $13.3 million. These overpayments resulted from inaccuracies in the hospitals' calculations of total incentive payments. This audit focuses on Medicare EHR incentive payments made to acute-care hospitals from January 1, 2013, through September 30, 2017 (audit period). Another OIG audit will focus on Medicare EHR incentive payments made to critical access hospitals.

Reliable, affordable, universal mail delivery is the Postal Service’s mission. In fiscal year (FY) 2018, the Postal Service delivered more than 140 billion letters and flats and 6.4 billion packages to over 158 million delivery points on more than 231,000 routes. The Postal Service carries out these operations each day in over 29,000 delivery units across the country. Our objective was to assess the Postal Service’s Customer Service and Delivery Operations to identify opportunities for savings and streamlining operations.

This is the Office of the Inspector General’s FY 2019 independent evaluation of the effectiveness of the National Credit Union Administration’s (NCUA) information security program and practices. The OIG engaged CliftonLarsonAllen LLP (CLA) to perform this evaluation, and monitored CLA’s performance under this contract.