Reports

Department of Defense OIG

Audit of DoD Actions Taken to Protect DoD Information When Using Collaboration Tools During the Coronavirus Disease–2019 Pandemic

Full Details: Oversight.gov Report Page

Audit | 6/06/2023

D-2023-0079-D000CR-0001-0001.A1a - Closed

Recommendation is CUI

D-2023-0079-D000CR-0001-0001.A1b - Closed

Recommendation is CUI

D-2023-0079-D000CR-0001-0002.A2 - Closed

Recommendation is CUI

D-2023-0079-D000CR-0001-0003.A3 - Closed

Recommendation is CUI

D-2023-0079-D000CR-0001-0004.A4 - Closed

Recommendation is CUI

D-2023-0079-D000CR-0001-0005.A5 - Closed

Recommendation is CUI

D-2023-0079-D000CR-0002-0001.B1a - Closed

(U) Rec. B.1.a: The DoD OIG recommended that the Chief Information Officer for the Defense Finance and Accounting Service renegotiate changes with the Adobe Connect vendor to configure Adobe Connect to require privileged users to authenticate into the collaboration tool using multifactor authentication.

D-2023-0079-D000CR-0002-0001.B1b - Closed

Recommendation is CUI

D-2023-0079-D000CR-0002-0002.B2 - Closed

Recommendation is CUI

D-2023-0079-D000CR-0002-0003.B3a - Closed

Recommendation is CUI

D-2023-0079-D000CR-0002-0003.B3b - Closed

Recommendation is CUI

D-2023-0079-D000CR-0002-0003.B3c - Closed

Rec. B.3.c: The DoD OIG recommended that the Chief Information Officer for the Defense Threat Reduction Agency configure Zoom for Government to lock user accounts after three unsuccessful logon attempts in a 15-minute period.

D-2023-0079-D000CR-0003-0001.C1 - Closed

Recommendation is CUI

Department of Education OIG

Federal Student Aid’s Processes for Waiving Return of Title IV Requirements, Cancelling Borrowers’ Obligation to Repay Direct Loans, and Excluding Pell Grants from Federal Pell Lifetime Usage

FSA had adequate processes for waiving R2T4 requirements, cancelling borrowers’ obligation to repay Direct Loans, and excluding Pell disbursements from Pell lifetime usage for impacted students. FSA also designed adequate processes for schools to report the number and amounts of R2T4 waivers applied.

Full Details: Oversight.gov Report Page

Department of Agriculture OIG

COVID-19—Forest Service’s Response to the Coronavirus Pandemic at Recreation Sites

OIG identified the prevention measures that Forest Service established for recreation sites in response to the COVID-19 pandemic.

Full Details: Oversight.gov Report Page

Department of Defense OIG

Audit of DoD Actions Taken to Implement Cybersecurity Protections Over Remote Access Software in the Coronavirus Disease–2019 Telework Environment

Full Details: Oversight.gov Report Page

Audit | 3/24/2023

D-2023-0057-D000CR-0001-0001.A1 - Closed

Rec. A.1: The DoD OIG recommended that the Director of the U.S. Southern Command - Joint Interagency Task Force South Command, Control, Communications, Computers, Cyber and Intelligence direct its network administrators to scan the VMware Horizon main virtual desktop for malware in accordance with the McAfee Endpoint Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not scanning the main virtual desktop.

D-2023-0057-D000CR-0001-0002.A2a - Open

Rec. A.2.a: The DoD OIG recommended that the Chief Information Officer of the Department of the Air Force revise its policy to align with the Windows 10 Security Technical Implementation Guide requirement for disabling inactive user accounts after no more than 35 days.

D-2023-0057-D000CR-0001-0002.A2b - Open

Rec. A.2.b: The DoD OIG recommended that the Chief Information Officer of the Department of the Air Force direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0003.A3 - Closed

Rec. A.3: The DoD OIG recommended that the Chief Information Officer of the Naval Surface Warfare Center - Panama City Division direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0004.A4a - Closed

Rec. A.4.a: The DoD OIG recommended that the Chief Information Officer of the Defense Intelligence Agency revise its policy to align with the Windows 10 Security Technical Implementation Guide requirement for disabling inactive users after no more than 35 days.

D-2023-0057-D000CR-0001-0004.A4b - Closed

Rec. A.4.b: The DoD OIG recommended that the Chief Information Officer of the Defense Intelligence Agency direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0005.A5a - Closed

Rec. A.5.a: The DoD OIG recommended that the Director of the Marine Corps Information Command, Control, Communications, and Computers revise the organization's policy to align with the Windows 10 Security Technical Implementation Guide requirement for disabling inactive users after no more than 35 days.

D-2023-0057-D000CR-0001-0005.A5b - Closed

Rec. A.5.b: The DoD OIG recommended that the Director of the Marine Corps Information Command, Control, Communications, and Computers direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0001-0006.A6 - Closed

Rec. A.6: The DoD OIG recommended that the Director of the Defense Information Systems Agency Joint Service Provider direct network and system administrators to disable inactive user accounts after no more than 35 days of inactivity in accordance with the Windows 10 Security Technical Implementation Guide, develop compensating controls, or formally accept the risk of not disabling the inactive user accounts.

D-2023-0057-D000CR-0002-0001.B1 - Closed

Rec. B.1: The DoD OIG recommended that the Director of the Defense Information Systems Agency Joint Service Provider direct network and system administrators to revise the vulnerability management program to include mitigation timeframes for all vulnerabilities and develop plans of actions and milestones for all vulnerabilities that cannot be mitigated in a timely manner.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of the Northern Mariana Islands

EAC OIG audited funds received by the Commonwealth of the Northern Mariana Islands under the Help America Vote Act, totaling $1.2 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 2/24/2023

Department of Education OIG

University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Our objective was to determine whether the University of Cincinnati (University) used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) funds for allowable and intended purposes. The University spent $109.9 million (83 percent) of its total HEERF allocation of $132.8 million as of September 30, 2021. The University generally used the Student Aid ($42.1 million) and Institutional ($67.8 million) portions of its HEERF grant funds for allowable and intended purposes but needs to strengthen its...

Full Details: Oversight.gov Report Page

Audit | 1/17/2023

1.1 - Closed

Require the University of Cincinnati to develop and implement a review process to prevent or detect payment errors when awarding emergency financial aid grants to students, including written policies and procedures detailing how the reviews shall be conducted and the results documented, in accordance with 2 C.F.R. section 200.303.

1.2 - Open

Require the University of Cincinnati to develop and implement written policies, procedures, and management review to ensure that its award determinations, eligibility criteria, and management decisions related to eligibility for its emergency financial aid grants to students are adequately documented and supported at the time award decisions are made, in accordance with 2 C.F.R. section 200.302(b)(3).

1.3 - Open

Require the University of Cincinnati to carefully document how its student aid eligibility criteria prioritized and continues to prioritize students with exceptional need throughout the HEERF grant performance period.

2.1 - Open

Require the University of Cincinnati to develop and implement written policies and procedures, including procedures that would identify and prevent improper revenue recognition and duplicate charges, to ensure that future calculations for charging lost revenue to its HEERF Institutional grant are reviewed for accuracy and consistency with its financial reporting policies and procedures.

2.2 - Open

Determine whether the University of Cincinnati implemented appropriate corrective actions to resolve the $797,965 in unsupported lost revenue costs it charged to its HEERF Institutional grant; and, if the corrective actions are inappropriate, require the University to either return the funds to the Department or reallocate the funds for allowable expenditures.

2.3 - Open

Determine whether the $1,916,041 that the University of Cincinnati charged to its HEERF Institutional grant for noncompetitive procurements was reasonable when compared to the costs of suitable alternatives; and, if the charges were inappropriate, require the University to either return the funds to the Department or reallocate the funds for allowable expenditures.

2.4 - Open

Require the University of Cincinnati to develop and implement written policies and procedures to ensure that procurements charged to its HEERF Institutional grant are in accordance with applicable Federal requirements; and it consistently follows its procurement policies and procedures, including maintaining sufficient documentation to support its rationale for noncompetitive procurements and the basis for and reasonableness of the contract price.

3.1 - Open

Require the University of Cincinnati to incorporate in its policies and procedures and implement the cash management requirements for minimizing the time between drawing down and disbursing Federal grant funds, and remitting interest earned in excess of $500 in accordance with 2 C.F.R. section 200.305(b).

3.2 - Open

Require the University of Cincinnati to remit $35,439 based on the TIP’s average rate of return, less no more than $320 ($500 minus the $180 already retained) for administrative expenses if applicable; and remit the actual amount of earned interest on any future advances of Federal funds, in accordance with 2 C.F.R. section 200.305(b)(9).

4.1 - Open

Require the University of Cincinnati to develop and implement written policies and procedures that incorporate the HEERF program’s reporting requirements and ensure that the expenditures in its quarterly HEERF Institutional expenditure reports are accurate and reported in the appropriate expenditure category.

Department of Agriculture OIG

USDA Coronavirus Food Assistance Program Data Story

This data story is the second in the series from the U.S. Department of Agriculture (USDA) Office of Inspector General (OIG) and focuses on the USDA Coronavirus Food Assistance Program (CFAP). This product utilized data analytics, visualizations, and data storytelling methods to enhance transparency of how the CFAP 1 and CFAP 2 programs evolved over time.

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of California

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of California under the Help America Vote Act, including state matching funds and interest earned, totaling $216.3 million. This included Election Security, reissued Section 101, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 10/04/2022

1 - Closed

We recommend that the EAC require the Office perform a reconciliation of the grant activity for the Election Security, Section 251 reissued, Section 101 reissued, and CARES Act funds and ensure that all expenditures are fully disclosed, and file amended FFRs, as applicable. If the Office determines that it is unable to perform the reconciliation of the grant activity, obtain financial services to support the completion of the reconciliation.

2 - Closed

We recommend that the EAC require the Office implement procedures and training to properly fill out the required Federal Financial Reports, which reflect the uses of award funds and the interest and program income generated from those funds for all HAVA grants.

3 - Closed

We recommend that the EAC require the Office transfer into the election fund $51,012 and any related fringe benefits and indirect costs for the unsupported payroll costs cited above.

4 - Closed

We recommend that the EAC require the Office implement procedures or provide additional training to ensure that payroll costs are adequately supported with appropriate signature approvals, pay rates, and timesheets when being allocated to the HAVA grants.

5 - Closed

We recommend that the EAC require the Office perform detailed testing on the $180,350 of additional wages selected for substantive testing to determine what amount, if any, remains unsupported.

6 - Closed

We recommend that the EAC work with the Office to resolve the one remaining unsupported County reimbursement.

7 - Closed

We recommend that the EAC require the Office to transfer into the election fund any amount which remains unsupported.

8 - Closed

We recommend that the EAC require the Office to develop and implement policies and procedures and provide training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant.

Department of Education OIG

The Department’s Use of Pandemic Assistance Program Administration Funds

The objective of our review was to determine the Department’s progress on spending program administration funds authorized by coronavirus response and relief laws, including how those funds have been used to date, and the Department’s plans for using remaining funds. We found that the Department has allocated nearly 100 percent2 of its pandemic assistance program administration funds and that the Department is on track to obligate all of its program administration funds prior to the dates the funds are set to expire. The Department allocated the funds to 11 principal offices and as of February...

Full Details: Oversight.gov Report Page

Department of Education OIG

The Department’s Use of Pandemic Assistance Program Administration Funds

We found that the Department has allocated nearly 100 percent of its pandemic assistance program administration funds and that the Department is on track to obligate all of its program administration funds prior to the dates the funds are set to expire. The Department allocated the funds to 11 principal offices and as of February 1, 2022, these principal offices have obligated or committed approximately $19.4 million (51 percent) of the $38 million in total pandemic assistance program administration funds.

Full Details: Oversight.gov Report Page

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State/Local Agency

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Reports

Audit of DoD Actions Taken to Protect DoD Information When Using Collaboration Tools During the Coronavirus Disease–2019 Pandemic

Federal Student Aid’s Processes for Waiving Return of Title IV Requirements, Cancelling Borrowers’ Obligation to Repay Direct Loans, and Excluding Pell Grants from Federal Pell Lifetime Usage

COVID-19—Forest Service’s Response to the Coronavirus Pandemic at Recreation Sites

Audit of DoD Actions Taken to Implement Cybersecurity Protections Over Remote Access Software in the Coronavirus Disease–2019 Telework Environment

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of the Northern Mariana Islands

University of Cincinnati’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

USDA Coronavirus Food Assistance Program Data Story

Audit of the Help America Vote Act Grants Awarded to the State of California

The Department’s Use of Pandemic Assistance Program Administration Funds

The Department’s Use of Pandemic Assistance Program Administration Funds

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