Federal Reports

Limited scope audits involve a limited review of financial and non-financial information to ensure validity and accuracy of award recipients' reported information and compliance with state and Federal requirements. Our audit was conducted in accordance with the Government Auditing Standards (2011), issued by the Comptroller General of the United States, and concluded that the John F. Kennedy Center for the Performing Arts (Kennedy Center) generally complied with financial management system requirements. However, we found that the Kennedy Center's review process of Federal Financial Reports did not allow for accurate, current, and complete disclosure of financial results. Additionally, we found that the Kennedy Center did not adhere to federal requirements when reporting costs to NEA awards.

TSA's Office of Inspection Accountability Act of 2015 (Public Law 114-53), required us to review the Federal Air Marshal Service’s (FAMS’) policies and procedures for identifying misuse of Government resources, as well as the administration of FAMS’ code of conduct or integrity policies with respect to instances of misconduct. We incorporated this requirement into our ongoing department-wide audit of conduct and discipline, which seeks to determine whether DHS and its components have sufficient processes and procedures to address conduct issues. We determined that FAMS has sufficient policies and procedures to establish expectations for appropriate conduct, identify misuse of government resources, and address misconduct allegations. The report contains no recommendations.

This report contains classified information that is exempt from disclosure under the Freedom of Information Act. To obtain further information, please contact the OIG Office of Counsel at OIGCounsel@oig.treas.gov, (202) 927-0650, or by mail at Office of Treasury Inspector General, 1500 Pennsylvania Avenue, Washington DC 20220.