Federal Reports

DATA Act Submission

The Office of the Inspector General previously conducted an evaluation of Sequoyah Nuclear Plant (SQN) Site Security (Evaluation 2018-15550, issued September 24, 2018) to identify strengths and risks that could affect SQN Site Security’s organizational effectiveness. Our report identified several strengths and risks along with recommendations for addressing those risks. In response to that report, Tennessee Valley Authority management provided their management decision. The objective of this follow-up evaluation was to assess actions taken to address the concerns identified in our initial organizational effectiveness evaluation. In summary, we determined TVA management has taken actions to address the risks.

The control environment is the foundation on which an organization builds and operates an effective system of internal control. The U.S. Postal Service had an annual contract spend of $12.9 billion in FY 2018; therefore, it is critical that Supply Management (SM) maintains an effective control environment over its contracting officers (CO). The objective of our audit was to assess the effectiveness of SM’s control environment over COs, specifically, staff competencies, oversight of contract activities, and workload management. The scope period was October 1, 2017 through June 30, 2019. This is the first of several audits to assess SM’s overall control environment.

The Centers for Medicare & Medicaid Services (CMS) reimburses contractors for a portion of their postretirement benefit (PRB) costs, which are funded by the contributions that contractors make to their dedicated trust fund.At CMS's request, the U.S. Department of Health and Human Services, Office of Inspector General (OIG), Office of Audit Services, Region VII pension audit team reviews the cost elements related to qualified defined-benefit, PRB, and any other pension-related cost elements claimed by Medicare contractors through Final Administrative Cost Proposals (FACPs). Previous OIG reviews found that Medicare contractors did not always comply with Federal requirements when claiming PRB costs for Medicare reimbursement.Our objective was to determine whether the fiscal years (FYs) 2011 through 2013 PRB costs that Noridian Healthcare Solutions, LLC (NHS), claimed for Medicare reimbursement under its fiscal intermediary and carrier contracts, and reported on its FACPs, were allowable and correctly claimed.

The Centers for Medicare & Medicaid Services (CMS) reimburses a portion of Medicare contractors' costs for postretirement benefit (PRB) plans. At CMS's request, the U.S. Department of Health and Human Services, Office of Inspector General (OIG), Office of Audit Services, Region VII pension audit team reviews the Medicare segment PRB assets to ensure compliance with Federal requirements.

The Centers for Medicare & Medicaid Services (CMS) reimburses contractors for a portion of their pension costs, which are funded by the annual contributions that contractors make to their pension plans.At CMS's request, the U.S. Department of Health and Human Services, Office of Inspector General (OIG), Office of Audit Services, Region VII pension audit team reviews the cost elements related to qualified defined-benefit plans and any other pension-related cost elements claimed by Medicare contractors through Final Administrative Cost Proposals (FACPs).Previous OIG reviews found that Medicare contractors did not always comply with Federal requirements when claiming pension costs for Medicare reimbursement.

In accordance with our annual plan, the Office of Inspector General (OIG) conducted a survey of the United States Capitol Police (USCP or Department) Office of Facilities and Logistics (OFL). Our primary objectives were to (1) gain a better understanding of OFL and (2) identify any areas suited for future detailed evaluations, inspections, or audits. Our scope included existing policies and procedures related to OFL as of September 30, 2019.

During a recent investigation into allegations that a former U.S. Geological Survey (USGS) employee charged more than $14,000 in unauthorized transactions for personal gain, we learned of a U.S. Government charge/travel card (GTC) transaction review practice that could be beneficial if applied across the U.S. Department of the Interior (DOI). We also learned that training could help charge card reviewers at the DOI detect and prevent GTC misuse. In addition, we learned of a billing practice that makes it difficult for the Government to hold employees accountable for unresolved debts. The USGS uses a budgeting software that allows it to monitor and identify questionable and unauthorized GTC charges in real time, rather than relying on the review of monthly GTC statements. Implementing real-time transaction review capabilities DOI-wide would help ensure that GTC charges are authorized and correct. We also learned during this and past investigations, that first-line supervisors and approving officials did not have the training to identify fraud schemes and indicators. With training, charge card reviewers would be better able to identify fraudulent charges. In addition, the USGS and other DOI bureaus issue bills for collection through email rather than certified or registered mail. Using certified or registered mail would allow the Government to ensure the intended party receives the bill and therefore better hold debtors accountable.Our management advisory alerts the DOI to these opportunities. We recommend the DOI establish real-time monitoring of GTC transactions, train managers on GTC fraud indicators and reporting requirements, and ensure bills for collection are sent via certified or registered mail with a signature requirement.