Federal Reports

This reports the results of the FEC's FY 25 Financial Statement Audit

Our Objective(s)To determine whether Cherry Bekaert LLP's revised audit work complied with the Single Audit Act of 1984, as amended; the Office of Management and Budget's Uniform Guidance; and the extent to which we could rely on the auditor's work on the U.S. Department of Transportation's (DOT) major program.
Why This Report(s)We recently conducted a quality control review (QCR) on the Chesapeake Bay Bridge and Tunnel District (CBBT) of Cape Charles, VA, for the fiscal year that ended June 30, 2023 (OIG Report Number SA2025048). In that QCR, we determined Cherry Bekaert's audit work for the Activities Allowed or Unallowed and the Allowable Costs/Cost Principles compliance requirements did not comply with requirements of the Single Audit Act, the Uniform Guidance, and requirements for DOT's Transportation Infrastructure Finance and Innovation Act program. To determine CBBT's compliance with these requirements, Cherry Bekaert performed internal control and compliance testing, and we conducted a follow-up QCR on the testing performed.
What We FoundReview of Audit Work.

Cherry Bekaert's revised audit work complied with the requirements of the Single Audit Act, the Office of Management and Budget's Uniform Guidance, and DOT's major program.
We found nothing to indicate that Cherry Bekaert's opinion on DOT's major program was inappropriate or unreliable.

Review of Reporting Package.

CBBT's reporting package was not subject to review during this QCR since our previous QCR dated September 29, 2025, found no deficiencies requiring resubmission.

RatingWe assigned Cherry Bekaert an overall rating of Pass.

Our Objective(s)To assess FTA's determinations of applicants' progress toward meeting Transit Asset Management (TAM) performance targets prior to awarding Capital Investment Grants (CIG).
Why This AuditThe CIG Program provides discretionary grants for the construction and expansion of transit infrastructure. In 2021, the Infrastructure Investment and Jobs Act (IIJA) authorized $3 billion per year in annual appropriations and provided $1.6 billion per year in advance appropriations for the CIG Program for a combined funding level of up to $23 billion for these grants from fiscal year 2022 through 2026. We initiated this audit due to the influx of funding to FTA from IIJA, as well as the Act's new CIG program requirement related to TAM.
What We FoundFTA determined IIJA's TAM performance target progress requirement did not apply to over a quarter of the grants OIG reviewed.

IIJA required FTA to determine whether CIG applicants were making progress towards meeting their TAM performance targets before awarding CIG grants.
FTA determined the IIJA requirement did not apply to 5 of the 19 CIG grants FTA awarded from January 2023 through January 2025-totaling about $7.3 billion (over 50 percent) of the funds awarded at that time.
FTA determined the requirement was not applicable to four of the five grants because the grant requests were submitted prior to the Agency implementing the new requirement in January 2023, even though the grants were awarded after January 2023.
FTA determined the requirement did not apply to the fifth grant because the applicant did not own, operate, or manage capital assets with established TAM performance targets.

FTA primarily relied on CEO attestations to determine TAM performance target progress for applicable CIG grants.

FTA primarily relied on CEO attestations to determine TAM performance target progress for the 14 CIG grants where FTA determined the requirement applied. Those grants awarded approximately $6.8 billion in CIG funding.
Because FTA's procedures do not require staff to independently verify applicants' self-reported progress towards meeting TAM performance targets, FTA is missing an opportunity to confirm applicants' program eligibility and prevent potential fraud.

RecommendationsWe made 1 recommendation to improve FTA's processes for determining CIG applicants' progress towards meeting TAM performance targets.

This Office of Inspector General (OIG) Healthcare Facility Inspection program report describes the results of a focused evaluation of the care provided at the VA Clarksburg Healthcare System in West Virginia. 

This evaluation focused on five key content domains:
     •    Culture
     •    Environment of care
     •    Patient safety
     •    Primary care
     •    Veteran-centered safety net

The OIG issued three recommendations for VA to correct identified deficiencies in two domains:
   1.    Environment of care
     •    Clean and dirty equipment storage, torn furnishings, and cleanliness
     •    Cardboard backboards
   2.    Patient safety
     •    Policy for test result communication