Federal Reports

At the request of the Tennessee Valley Authority's (TVA) Supply Chain, we examined the cost proposal submitted by a company for civil projects and coal combustion residual program management work at TVA's steam electric power plants. Our examination objective was to determine if the company's cost proposal was fairly stated for a planned <br> $10 million contract.In our opinion, the company's cost proposal was overstated. Specifically, we found the company's proposal included overstated noncraft labor markup rates as compared to its most recent actual costs. In addition, the company's proposed contract rate attachments included (1) labor classifications that were not consistent with the company's actual job titles and (2) unnecessary attachments for craft labor and equipment costs. We estimated TVA could avoid about $381,000 by negotiating reductions to the noncraft labor markup rates to more accurately reflect the company's recent actual costs. In addition, we suggest TVA negotiate revisions to the company's contract rate attachments to (1) more accurately reflect the company's actual labor classifications and (2) remove the unnecessary attachments for craft labor and equipment. (Summary Only)

OIG audited FSIS’ recall verification reviews of meat and poultry establishments to determine the sufficiency of the written recall procedures regarding product recalls.

What We Looked AtWe reviewed White County's single audit report for the fiscal year ending December 31, 2017 in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated September 20, 2018.What We FoundWe found that the report contained a reporting finding that needs prompt action from the Federal Aviation Administration's (FAA) management.RecommendationsWe recommend that FAA ensures that the County complies with the reporting requirements.

What We Looked AtWe reviewed White County's single audit report for the fiscal year ending December 31, 2016, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated September 20, 2018.What We FoundWe found that the report contained a reporting finding that needs prompt action from the Federal Aviation Administration's (FAA) management.RecommendationsWe recommend that FAA ensures that the County complies with the reporting requirements.

What We Looked AtWe reviewed the Frankfort Airport Authority's single audit report for the fiscal year ending December 31, 2012, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated July 29, 2013.What We FoundWe found that the report contained an internal control finding that needs prompt action from the Federal Aviation Administration's (FAA) management.RecommendationsWe recommend that FAA ensures that the Authority complies with the internal control requirements.

What We Looked AtWe reviewed the City of Columbus's single audit report for the fiscal year ending December 31, 2017, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated October 11, 2018.What We FoundWe found that the report contained activities allowed or unallowed; allowable costs/cost principles; and matching, level of effort, earmarking findings that needs prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the City complies with the activities allowed or unallowed; allowable costs/cost principles; and matching, level of effort, earmarking requirements. We also recommend that FTA recovers $156,981 from the City, if applicable.

What We Looked AtWe reviewed the City of Columbus's single audit report for the fiscal year ending December 31, 2016, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated October 11, 2018.What We FoundWe found that the report contained Allowable Costs/Cost Principles and Cash Management findings that need prompt action from the Federal Transit Administration's (FTA) management.RecommendationsWe recommend that FTA ensures that the City complies with the Allowable Costs/Cost Principles and Cash Management requirements. We also recommend that FTA recovers $127,347 from the City, if applicable.

What We Looked AtWe reviewed the Massachusetts Bay Transportation Authority'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 October 5, 2018.What We FoundWe found that the report contained equipment and real property management and reporting findings that need prompt action from the Federal Transit Administration's (FTA) and Office of the Secretary's (OST) management.RecommendationsWe recommend that FTA ensures that the Authority complies with the equipment and real property management requirements. We recommend that FTA and OST ensure that the Authority complies with the reporting requirements.