Federal Reports

The auditors found that the fiscal years 2017 and 2016 financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. They identified two significant deficiencies in internal control over financial reporting: (1) controls over the Department’s modeling activities need Improvement, and (2) Department and Federal Student Aid management need to mitigate persistent information technology control deficiencies. They also identified one instance of reportable noncompliance with Federal law related to referring delinquent student loan debts to Treasury.

The report begins on page 86 of the Fiscal Year 2017 United States Army Annual Financial Report.

To request the Report on the Suitability of the Design of Controls in the United States Army's System Supporting the Delivery of Munitions Inventory Management Services and our transmittal, please contact Natasha Anderson, Director, General Fund Audit Readiness, at natasha.n.anderson7.civ@mail.mil.

States must make medical assistance available for Medicare deductibles, coinsurance, and copayments (cost-sharing) for certain individuals who are dually eligible to be enrolled in both Medicare and Medicaid.

This report summarizes the oversight work performed by EAC OIG during the 6-month period ended September 30, 2017.

The objectives of this independent evaluation of the FMC's information security program were to evaluate its security posture by assessing compliance with the Federal Information Security Management Act (FISMA). More specifically, the purpose of the evaluation was to identify areas for improvement in the FMC’s information security policies, procedures, standards, and guidelines.

The objectives of this engagement are to assess the FMC’s: (1) completeness, timeliness, quality, and accuracy of fiscal year 2017, second quarter financial and award data submitted for publication on USAspending.gov; and (2) implementation and use of the Government-wide financial data standards established by OMB and Treasury. The scope of this first engagement was fiscal year 2017, second quarter financial and award data the FMC submitted for publication on USAspending.gov, and any applicable procedures, certifications, documentation, and controls to achieve this process.