Federal Reports

The previously-issued audit report containing the Annual Financial Statements of the Federal Prison Industries, Inc. (FPI) for fiscal year (FY) 2022, dated March 2023, was withdrawn and removed from the OIG’s website and Oversight.gov as a result of material misstatements in FPI’s financial statements that were discovered in FY 2023. The report now linked to this page contains the auditor’s report on the FPI’s restated FY 2022 financial statements and completed FY 2023 financial statements.

Audit of the Railroad Retirement Board’s                                                                RUIA Experience Rating Process

Our objective for this report was to assess the company’s efforts to support the project and oversee its interests as the project advances.

We found that Amtrak has made notable progress meeting its near-term obligations for the Hudson Tunnel Project, but the company could reduce its risks and help improve overall project performance by clarifying its role with external partners, engaging all relevant internal stakeholders, and strengthening its document management system.

To help improve overall project performance while safeguarding its interests, we recommend that the Amtrak 1) assess where interpretations of its role on the project may differ from its project partners and take steps to remedy those differences, 2) work with GDC to ensure the company has adequate, ongoing visibility into project risks on the construction packages it is not leading ,3) identify all necessary internal support activities and assign accountability for each, and 4) finalize its internal project document management system and procedures. 

Pursuant to requirements established by the Government Management Reform Act of 1994, the Office of Inspector General engaged the independent public accounting firm of KPMG LLP (KPMG) to perform the audit, The Department of Energy’s Fiscal Year 2025 Consolidated Financial Statements. During the audit, KPMG considered the Department’s internal controls over financial reporting and tested for compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the consolidated financial statements.

KPMG performed the audit in accordance with generally accepted government auditing standards.

During the audit, KPMG identified certain deficiencies in internal control that were considered to be a material weakness and a significant deficiency. KPMG communicated these concerns in the audit report, dated December 10, 2025. Specifically, KPMG identified a material weakness over the environmental management liability estimate driven by the inability to obtain sufficient appropriate audit evidence to support the liability and cost estimates for Portsmouth Paducah Project Office and Waste Isolation Pilot Plant, the contingency estimate for Savannah River Site, and the changes in liability and cost estimates for the Hanford Site as of and for the year ended September 30, 2025. Additionally, the audit identified certain deficiencies in internal control that KPMG considered to be a significant deficiency related to access controls over the Department’s various financial systems. The findings that led to the significant deficiency will be included in a separate management letter covering The Department of Energy’s Unclassified Cybersecurity Program for Fiscal Year 2025.

The attached letter contains 9 new findings, 4 repeat findings, and a total of 27 recommendations that were issued during the audit, The Department of Energy’s Fiscal Year 2025 Consolidated Financial Statements. Except for three findings, management concurred with each of the recommendations included in the management letter and had taken or planned to take corrective actions. Management’s responses are included with each finding.

The National Security Agency (NSA) Office of the Inspector General (OIG) publicly released an unclassified version of its Semiannual Report (SAR) to Congress summarizing the OIG's oversight work during the second half of fiscal year 2025.

As required by the Inspector General Act of 1978, as amended (IG Act), the SAR was transmitted to Congress on 15 December 2025.

This report provides an overview of the work of the Office of Inspector General during the period of April 1, 2025 through September 30, 2025.