Federal Reports

The OIG contracted with an independent public accounting firm for a performance audit to assess the VA’s compliance with the Digital Accountability and Transparency Act of 2014 (DATA Act). The contractor reported that VA did not fully comply with the DATA Act due to weaknesses in VA’s existing financial management systems and internal controls related to source systems, data management, and data reporting processes. As a result, VA did not submit complete, timely, quality, and accurate financial and award data to USASpending.gov for the second quarter of fiscal year 2017. The contractor recommended that VA continue its system modernization efforts and coordinate with VA’s shared service provider to ensure DATA Act requirements will be met. The contractor made 21 recommendations for improving VA’s compliance with DATA Act.

The Office of Inspector General (OIG) performed procedures which were requested and agreed to by TVA management solely to assist management in determining the validity of the Winning Performance (WP) payout awards for fiscal year (FY) ended September 30, 2017. The WP payout award data that was provided to the OIG and to which the agreed-upon procedures were applied is the responsibility of TVA management. In summary, procedures applied by the OIG found: • The FY 2017 WP goals for the enterprise measures were properly approved. There were no change forms for FY 2017 measures.• The FY 2017 goals (i.e., target) for the corporate multiplier measures were properly approved. • The actual year-to-date results for the enterprise scorecard measures agreed with the underlying support.• The actual year-to-date results for the corporate multiplier measures agreed with the underlying support, without exception.• The FY 2017 WP payout percentage provided by the Benchmarking and Enterprise Performance organization on November 6, 2017, was mathematically accurate and agreed with the OIG’s recalculation.

EAC OIG audited EAC's adherence to the reporting and data requirements of the Digital Accountability and Transparency Act of 2014. The objective of the audit was to assess (1) the completeness, timeliness, quality, and accuracy of fiscal year 2017, second quarter financial and award data submitted for publication on USAspending.gov, and (2) EAC's implementation and use of the Government-wide financial data standards established by the Office of Management and Budget and the Department of the Treasury.

We evaluated TVA’s Corrective Action Program (CAP) to determine if the CAP was effective in resolving anonymous condition reports (CRs) at Watts Bar Nuclear Plant. We determined TVA took actions to address the anonymous CAP CRs in a timely manner. Specifically, we found for 22 of the 25 CAP CRs tested, the actions were completed within a reasonable time frame. The remaining 3 CAP CRs were appropriately closed to another CR that was previously initiated for the same concern and is scheduled for completion in May 2018. However, we identified an opportunity for improvement related to (1) routing of handwritten, anonymous CRs and (2) documenting that CRs are routed to the appropriate personnel.

The objectives of the audit were to assess the completeness, timeliness, quality, and accuracy of fiscal year 2017 second quarter financial and award data submitted for publication on Beta.USAspending.gov, and the CPSC’s implementation and use of the Government-wide financial data standards established by OMB and Treasury.