Federal Reports

We conducted a limited scope audit of Mainstreet Uptown Butte, Inc. (MSUB) for the period of June 1, 2015 to March 31, 2018. Limited scope audits involve a limited review of financial and nonfinancial information to ensure validity and accuracy of award recipients’ reported information, and compliance with state and Federal requirements. Our limited scope audit concluded that MSUB generally complied with the financial management system and recordkeeping requirements established by OMB and NEA. However, we identified some areas requiring improvement, as follows: MSUB reported unallowable costs in its total outlays for two NEA Awards; MSUB did not report accurate costs in its financial management system for one NEA Award; MSUB did not report actual costs on its Federal Financial Reports (FFR) for three awards; MSUB did not maintain adequate documentation to support costs charged to three awards; MSUB reported costs outside the period of performance for one NEA Award; MSUB did not separately identify costs by award in its financial management system; MSUB did not submit the required FFR and the Final Descriptive Report within 90 days from the end of the period of performance for one award; MSUB did not have written policies and procedures in place to ensure that contractors or recipients were not debarred or suspended from receiving Federal assistance prior to the award or payment of Federal funds; and MSUB did not have written policies and procedures for managing Federal awards.

Mobile Infirmary Medical Center (the Hospital) complied with Medicare billing requirements for 87 of the 100 inpatient claims we reviewed. However, the Hospital did not fully comply with Medicare billing requirements for the remaining 13 claims, resulting in net overpayments of $163,104.

This report was submitted to the Comptroller General in accordance with Section 5 of the Government Accountability Office Act of 2008. The report summarizes the activities of the Office of Inspector General (OIG) for the six-month reporting period ending September 30, 2018. During the reporting period, we issued three audit reports, and initiated planning or fieldwork for three audits. We also closed 9 investigations and opened 12 new investigations. In addition, we processed 93 hotline complaints, many of which were referred to other OIGs for action because the matters involved were within their jurisdictions. We continue to focus on GAO management challenge areas—such as human capital management and information technology. Other continuing priorities include contract management operations and strengthening controls for ensuring the quality and reliability of GAO’s Digital Accountability and Transparency Act (DATA Act) submissions. We remained active in the GAO and OIG communities by briefing new GAO employees on our audit and investigative missions, and participating on Council of Inspectors General on Integrity and Efficiency committees and working groups. Details of these activities and other accomplishments are provided in the report.