Federal Reports

For the $17.6 million that we reviewed, the District marketplace allocated and claimed all (1) shared IT costs for establishing a health insurance marketplace in accordance with the CMS-approved methodology and (2) direct costs in accordance with Federal requirements. Therefore, we have no recommendations.

Cumberland Fossil Plant (CUF) is one of the fossil plants relied upon to assist TVA in meeting its mission. CUF's mission, in support of the overarching TVA mission, is "to provide low cost, reliable generation and ancillary services while keeping our people safe and ensuring compliance with environmental regulations." This review identified operational and cultural strengths and opportunities for improvement at TVA's CUF. We used operational expectations as defined in the business plan and behavioral expectations as defined by TVA values as the criteria for this review. We identified several operational and cultural strengths at CUF. Specifically, we found CUF is currently meeting or exceeding expectations related to key measures in its current business plan. In addition, we noted the Plant Manager is generally seen as open, approachable, and respected, and some managers within midlevel management are viewed as trusted and supportive of their crews. We also found CUF employees exhibit a high degree of enthusiasm and commitment to the plant mission and seem genuinely motivated to make the plant a highly successful operation. Additionally, employees generally view CUF's safety program framework favorably. However, employees also expressed frustrations related to a number of management decisions and actions. These decisions and actions included mixed messaging related to safety, unintended consequences of safety accountability, enforcement of the sick leave policy, use of contractors, perceptions of inadequate staffing, disposal of materials, distrust of some midlevel management, use of an integrated supplier, overreactions by management, perception of conflicting priorities, and Fossil versus Nuclear.

Monitoring of quality controls is an ongoing, periodic assessment of work needed to ensure compliance with the OIG’s system of quality control.

Although the South Carolina Department of Social Services (State agency) had conducted the required monitoring at all four of the childcare providers that we reviewed, this monitoring did not always ensure that providers that received funds from the Child Care and Development Fund complied with State licensing requirements related to the health and safety of children. Specifically, all four of the childcare providers that we visited did not comply with the childcare center physical condition requirements, which had previously been cited by the State agency. Nor did the four childcare providers comply with caregiver documentation requirements such as training and discipline statements. One provider did not comply with children's immunization record requirements. The instances of noncompliance occurred because the State agency did not conduct followup monitoring to ensure that the providers rectified previous instances of noncompliance or took proactive steps to remain compliant with all State regulations.

Limited scope audits involve a limited review of financial and non-financial information of grant recipients to ensure validity and accuracy of 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. The audit concluded that MAC requested and received multiple extensions resulting in the mismanagement of NEA funds. Additionally, MAC did not have written policies and procedures in place for the management of Federal awards, or to ensure that debarred or suspended contractors or recipients did not receive Federal assistance. Finally, MAC also did not have a Section 504 self-evaluation on file.