Federal Reports

What We Looked AtWe performed a quality control review (QCR) on the single audit that Accuity LLP performed for the Highways Division, Department of Transportation for the State of Hawaii’s (HIDOT) fiscal year that ended June 30, 2021. During this period, HIDOT expended approximately $226.5 million from U.S. Department of Transportation programs. Accuity determined that DOT’s major programs were the Federal Highway Administration’s Highway Planning and Construction Cluster, and the National Highway Traffic Safety Administration’s Alcohol Open Container Requirements program. Our QCR objectives were to determine whether (1) the audit work complied with the Single Audit Act of 1984, as amended and the Office of Management and Budget’s Uniform Guidance, and the extent to which we could rely on the auditor’s work on DOT’s major programs and (2) HIDOT’s reporting package complied with the reporting requirements of the Uniform Guidance. What We FoundAccuity complied with the requirements of the Single Audit Act, the Uniform Guidance, and DOT’s major programs. We found nothing to indicate that Accuity’s opinion on DOT’s major programs was inappropriate or unreliable. However, we identified deficiencies that require correction in future audits. Accordingly, we assigned Accuity an overall rating of pass with deficiencies.

The owner of a company contracted to do work for Amtrak signed a pre-trial diversion agreement on May 8, 2023, in Marion County Superior Court, Indiana. Our investigation found that the contractor stole two train horns from the Beech Grove Maintenance Facility and later sold them to individuals he met on various train-related internet sites and online forums. The contractor agreed to pay $10,000 in restitution, including $4,750 to the company.

The Office of Special Education Programs (OSEP) provided general guidance and technical assistance for State educational agencies (SEA), to assist them in implementing significant disproportionality regulatory requirements. OSEP also performed ongoing monitoring of SEAs’ compliance with Individuals with Disabilities Education Act requirements and program results. However, we determined that OSEP has not performed a risk assessment to determine if the change in the regulation affects the control activities that it has established for monitoring significant disproportionality, particularly regarding data reliability.

What OIG Evaluated: 

The OIG performed the audit as a follow-on to our previous report entitled United States Copyright Office – Public Records System Development Audit issued in November of 2021. The OIG conducted the performance audit with the objective of determining whether current projects are on schedule and within budget, and to provide the OIG with updates regarding the current status of the open recommendations from the two prior Copyright Office information technology modernization audits.

What OIG Found: 

There were no findings.

What OIG Recommends: 

We did not make any recommendations in this report.

Objective: To determine whether the Social Security Administration (SSA) met all requirements of the Payment Integrity Information Act of 2019 (PIIA) in the Fiscal Year (FY) 2022 Agency Financial Report and accompanying materials.

Evaluation of the SEC’s FY 2022 Compliance With the Payment Integrity Information Act of 2019, Report No. 578