Federal Reports

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 those residing in long-term-care facilities (commonly known as nursing homes). The updates included requirements that nursing homes have expanded sprinkler systems and smoke detector coverage; an emergency plan that is reviewed, trained on, tested, and updated at least annually; and provisions for sheltering in place and for evacuation.

What We Looked AtIn accordance with the Government Corporation Control Act of 1945, we audited the financial statements of the Saint Lawrence Seaway Development Corporation (SLSDC), a U.S. Government Corporation, as of and for the fiscal years ended September 30, 2019, and September 30, 2018. What We FoundIn our opinion, SLSDC’s financial statements present fairly, in all material respects, SLSDC’s financial position as of September 30, 2019, and September 30, 2018, and its statements of operations and changes in cumulative results of operations, cash flows, budgetary resources and actual expenses, and changes in equity of the U.S. Government for the years then ended, in accordance with U.S. generally accepted accounting principles. We found no material weaknesses in internal control over financial reporting based on the limited procedures we performed. We also found no reportable noncompliance for fiscal year 2019, with provisions of applicable laws, regulations, and contracts we tested. RecommendationsWe made no recommendations.

The Office of Inspector General released its annual report identifying what it views as the top management and performance challenges facing NASA.

Based on our recent and prior audits, inspections, special reviews, and investigations, we consider the most serious management and performance challenges currently facing DHS to be: (1) Managing Programs and Operations Effectively and Efficiently during times of Changes in Leadership, Vacancies, Hiring Difficulties; (2) Coordinating Efforts to Address the Sharp Increase in Migrants Seeking to Enter the United States through our Southern Border; (3) Ensuring Cybersecurity in an Age When Confidentiality, Integrity, and the Availability of Information Technology Are Essential to Mission Operations; (4) Ensuring Proper Financial Planning, Payments, and Internal Controls; and (5) Improving FEMA’s Disaster Response and Recovery Efforts. Addressing and overcoming these challenges requires firm leadership; targeted resources; and a commitment to mastering management fundamentals, data collection and dissemination, cost-benefit/risk analysis, and performance measurement.

The objectives of our audit were to assess the (1) completeness, accuracy, timeliness, and quality of the financial and award data submitted for publication on USASpending.gov and (2) U.S. Department of Education’s (Department) implementation and use of the Government-wide financial data standards established by the Office of Management and Budget and U.S. Department of the Treasury. We found that the Department generally met reporting requirements under the Digital Accountability and Transparency Act of 2014 (DATA Act). Specifically, we found that the Department had adequate controls over its DATA Act source systems and submission processes to provide reasonable assurance that it met reporting requirements under the DATA Act. Further, we found that Files A (Appropriations Account), B (Object Class and Program Activity), and C (Award Financial Data)2 were generally complete, and the Department’s quarterly DATA Act submission was timely. However, we found that File C did not include 36 records that should have otherwise been recorded in the quarter.Specifically, records were excluded from File C because the Department did not have an adequate process to assess programming code, test for missing records, and obtain all required data as soon as File C is generated.