Federal Reports

This report contains information about recommendations from the OIG's audits, evaluations, reviews, and other reports that the OIG had not closed as of the specified date because it had not determined that the Department of Justice (DOJ) or a non-DOJ federal agency had fully implemented them. The list omits information that DOJ determined to be limited official use or classified, and therefore unsuitable for public release.The status of each recommendation was accurate as of the specified date and is subject to change. Specifically, a recommendation identified as not closed as of the specified date may subsequently have been closed.

The VA Office of Inspector General (OIG) conducted this review to assess the oversight and stewardship of funds by the VA Black Hills Health Care System in South Dakota and to identify potential cost efficiencies in carrying out its functions. The review assessed the following financial activities and administrative processes to determine whether the healthcare system had appropriate oversight and controls in place: open obligations oversight. purchase card use, inventory and supply management, and pharmacy operations.The review team identified several opportunities for improvement:• The healthcare system did not properly manage open obligations as required, risking funds not being used in the year they were appropriated.• It did not always process purchase card transactions in compliance with VA policy, consider the most appropriate purchasing mechanism, or leverage its purchasing power through using competitively priced contracts. It also did not maintain an accurate, up-to-date VA Form 0242 for all cardholders.• While inventory managers provided oversight to maintain stock levels for expendable supply items, the effectiveness and efficiency of inventory management could be improved by ensuring conversion factors, stock levels, and inventory values are recorded correctly in the Generic Inventory Package.• The healthcare system could improve pharmacy efficiency by narrowing the gap between the facility’s observed drug costs and expected drug costs, bringing the turnover rates closer to the VHA recommended level, and avoiding end-of-year purchases.The OIG made seven recommendations to the healthcare system director. The recommendations address issues that, if left unattended, may eventually interfere with effective financial efficiency practices and the strong stewardship of VA resources.

An audit of the purchase and travel card programs of the Denali Commission to assess the level of risk of illegal, improper, or erroneous purchases and payments through the Commission’s charge card programs during the period reviewed.

The Office of the Inspector General conducted an audit to determine the effectiveness of endpoint protection on Tennessee Valley Authority’s (TVA) desktops and laptops. We found several areas of TVA’s endpoint protection program to be generally effective; however, we identified two issues that should be addressed by TVA management to further increase the effectiveness. Specifically, we found (1) TVA does not require endpoint protection for all network connections and (2) gaps in TVA policy, procedures, and internal controls. TVA management agreed with our recommendations.