Federal Reports

The following is the DoD Office of Inspector General’s (OIG) statement on the top management and performance challenges facing the DoD. The challenges outlined in this statement were identified based on a variety of factors, including DoD OIG oversight work, research, and judgment; oversight work done by other DoD components; oversight projects conducted by the GAO; and input from DoD officials. While we also reviewed DoD statements, documents, and assessments of these and other critical issues, we identified these top challenges independently.

The Office of Inspector General issued an audit report on internal control over financial reporting for the Single-Employer and Multiemployer Program Funds administered by the Pension Benefit Guaranty Corporation (PBGC).This report provides a more detailed discussion of the specifics underlying the unmodified opinion on internal control over financial reporting reported in the internal control deficiencies section of the combined Independent Auditor’s Report dated November 15, 2017 (AUD-2018-4/FA-17-119-1). We reported:• Internal control deficiencies in PBGC’s programs and operations that include three significant deficiencies: (1) Controls over the Present Value of Future Benefit (PVFB) Liability, (2) Present Value of Nonrecoverable Future Financial Assistance (PV NRFFA), and (3) Access Controls and Configuration Management.• PBGC strengthened its control environment by implementing management practices to mitigate control deficiencies reported in previous years. Further, management improved its current business processes to address specific financial reporting and information technology control deficiencies. However, management should continue to focus its efforts to resolve outstanding conditions.

This audit report should not be distributed without the accompanying financial statements on which it is based. To request a copy of the financial statement including the audit opinion, file a Freedom of Information Act request with the Secretary of the Air Force at https://www.foia.af.mil/

This is the evaluation of the NEA's information technology systems security. Due to security concerns, this report is not published on the internet. You can obtain a copy of this report through a freedom of information act request at the following link: https://www.arts.gov/freedom-information-act-guide

The subject report has been reissued to correct the memorandum number. This reissued memorandum now correctly shows the report number.The number was corrected from 2018-AT-0801 to 2018-AT-1801.