Federal Reports

Our objective for this audit was to evaluate the effectiveness of the U.S. Postal Service’s Automated Package Verification (APV) program in identifying and reducing lost revenue due to underpaid (shortpaid) postage from PC Postage customers.

OIG reviewed NRCS to determine whether it administered equitable relief in accordance with the provisions of the 2002 Farm Bill.

What We Looked AtWe reviewed the State of Nebraska's single audit report for the fiscal year ended June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 19, 2019.What We FoundWe found that the report contained two allowable costs/cost principles and subrecipient monitoring findings that need prompt action from the Federal Transit Administration's (FTA) management. We also found that the report contained an allowable costs/cost principles and subrecipient monitoring finding that needs prompt action from the National Highway Traffic Safety Administration's (NHTSA) management.RecommendationsWe recommend that FTA ensures that the State complies with the allowable costs/cost principles and subrecipient monitoring requirements. We also recommend that NHTSA ensures that the State complies with the allowable costs/cost principles and subrecipient monitoring requirements. In addition, we recommend that FTA recovers $303,917 and NHTSA recovers $11,745 from the State, if applicable.

In accordance with our Annual Performance Plan Fiscal Year 2019, the Office of Inspector General (OIG) conducted a performance audit of the United States Capitol Police (USCP or the Department) Travel Card Program. OIG objectives were to determine if the Department (1) established adequate internal controls and processes for ensuring compliance with Department policies, and (2) complied with applicable policies and procedures, as well as applicable laws, regulations, and best practices. Our scope included controls, processes, and operations from October 1, 2018, through March 31, 2019.

What We Looked AtWe reviewed the Commonwealth of Pennsylvania's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 19, 2019.What We FoundWe found that the report contained a subrecipient monitoring finding that needs prompt action from the Federal Highway Administration's (FHWA) management.RecommendationsWe recommend that FHWA ensures that the Commonwealth complies with the subrecipient monitoring requirements.

What We Looked AtWe reviewed the City of Birmingham's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 27, 2019.What We FoundWe found that the report contained a procurement and suspension and debarment finding that needs prompt action from the Office of the Secretary's (OST) management.RecommendationsWe recommend that OST ensures that the City complies with the procurement and suspension and debarment requirements. We also recommend that OST recovers $381,190 from the City, if applicable.

What We Looked AtWe performed a quality control review (QCR) on the single audit that Crowe LLP performed for the Louisville Regional Airport Authority's fiscal year that ended June 30, 2018. During this period, the Authority expended approximately $14.5 million from a U.S. Department of Transportation (DOT) grant program. Crowe determined that the program, the Airport Improvement Program, was a major program.Our QCR objectives were to determine (1) whether the audit work complied with the Single Audit Act of 1984, as amended, and the Office of Management and Budget's Uniform Guidance, and the extent to which we could rely on the auditors' work on DOT's major program; and (2) the Authority's reporting package complied with the reporting requirements of the Uniform Guidance.What We FoundCrowe's audit work complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT's major program. We found nothing to indicate that Crowe's opinion on DOT's major program was inappropriate or unreliable. In addition, we did not identify deficiencies in the Authority's reporting package that required correction and resubmission.