Federal Reports

The Office of Inspector General (OIG) conducted a performance audit to determine if the United States Capitol Police (USCP or Department) established adequate internal controls and processes for ensuring compliance with Department policies as well as complied with applicable policies and procedures, laws, regulations, and best practices. The scope included controls, processes, and operations surrounding the Federal Employees Compensation Act (FECA) program during Fiscal Years (FYs) 2015, 2016, through January 2017.

We found that MEPD adequately ensured that financial assistance recurring administrative expenses were reasonable, necessary, and adequately supported. For the nine plans we reviewed, MEPD auditors properly assessed multiemployer plans’ administrative expenses and processed recurring financial assistance requests. However, we identified two opportunities where MEPD could strengthen data quality and monitoring to ensure recurring administrative expenses for financial assistance are necessary and reasonable. These opportunities do not constitute formal audit recommendations.

The Texas Department of Family and Protective Services (State agency) did not always ensure that allegations and referrals of abuse and neglect for children in foster care covered by Title IV-E of the Act were recorded and investigated in accordance with Federal and State requirements. Of the 100 reported cases of abuse and neglect that we reviewed, 54 were investigated in accordance with Federal and State requirements. Of the remaining 46 cases (12 cases had more than 1 issue), we found that the State did not (1) submit 17 investigation reports for supervisory approval within 30 days as required or (2) ensure, in 41 cases, that investigators and their supervisors conducted and documented interim meetings within 20 days as required.

The Tennessee Valley Authority (TVA) Act of 1933 and TVA Standard Programs and Processes 04.0, Management of the TVA Supply Chain Process, require that any contract action in excess of $25,000 be competed unless the contract action on a noncompetitive basis is properly justified and approved. To ensure compliance with these requirements, we scheduled an audit to determine if TVA's non-competed contracts are (1) identified in TVA systems and (2) executed in accordance with TVA policies and procedures. We determined non-competed contracts are executed in accordance with TVA policies and procedures. However, identification and classification of non-competed contracts in TVA's Maximo system could be improved. We also noted improvements could be made in the maintenance and retention of contract file documents.