Reports

The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

We determined that the Omaha Tribe did not follow applicable requirements in an agreement with the BIA.

Audit | 12/29/2022

2021-FIN-032-B-01 - Closed

We recommend that the BIA resolve the unreasonable hazard pay costs of $29,574 by requiring the Omaha Tribe to perform an analysis of the costs incurred to applicable criteria and document its determination of reasonableness.

2021-FIN-032-B-02 - Closed

We recommend that the BIA resolve the questioned hazard pay costs of $27,841 for Payment 1 by requiring the Omaha Tribe to provide detailed reconciliation of incurred costs to supporting documentation.

2021-FIN-032-B-03 - Closed

We recommend that the BIA resolve the questioned costs of $182,388 for Payment 2 by requiring the Omaha Tribe to provide detailed complete supporting documentation for the hazard pay and indirect costs.

2021-FIN-032-B-04 - Closed

We recommend that the BIA review the Omaha Tribe's revised policy regarding the custody of checks and document that proper controls have been implemented.

2021-FIN-032-B-05 - Closed

We recommend that the BIA resolve the questioned costs of $42,067 by requiring the Omaha Tribe to provide a detailed list of the questioned transactions and voided checks to the BIA for its files to ensure these transactions are not claimed for reimbursement.

2021-FIN-032-B-06 - Open

We recommend that the BIA resolve the questioned costs of $10,792 by requiring the Omaha Tribe to reallocate these costs to the appropriate funding source.

2021-FIN-032-B-07 - Open

We recommend that the BIA require the Omaha Tribe to revise its policy to ensure a complete property record for CARES Act-funded assets in accordance with 2 C.F.R. 200.313(d)(1).

The Bureaus of Indian Affairs and Indian Education Have the Opportunity To Implement Additional Controls To Prevent or Detect Multi-dipping of Pandemic Response Funds

We recommended the BIA and the BIE implement controls designed to prevent or detect instances of multi-dipping of pandemic response funds.

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 11/29/2022

The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately

We determined that the Three Affiliated Tribes did not follow applicable requirements in an agreement with the BIA.

Full Details: Oversight.gov Report Page

Audit | 9/28/2022

The RRB Did Not Have Detailed Project Plans to Expend Information Technology Modernization Funds

Full Details: Oversight.gov Report Page

Audit | 6/29/2022

Railroad Retirement Board Did Not Implement Sufficient Internal Controls in the Mobile Phones Deployed as a Result of the Pandemic

Full Details: Oversight.gov Report Page

Audit | 3/17/2022

1 - Open

The Bureau of Information Services should update their mobile phone policies to include and implement a National Archives and Records Administration-approved records schedule and transfer procedures for electronic records associated with mobile phones.

10 - Open

The Bureau of Information Services should develop and implement a records management and retention system for electronic records.

11 - Open

The Bureau of Information Services should research the capabilities of Railroad Retirement Board's Microsoft Azure Cloud's functionality to determine feasibility of incorporating the automated records management and retention capabilities to govern the mobile phones electronic records.

2 - Open

The Bureau of Information Services should submit a yearly affidavit to confirm electronic records associated with mobile phones have been identified and retained until the full transition into Microsoft Azure Cloud.

3 - Open

The Railroad Retirement Board's Director of Administration should define and communicate 'personal usage' establishing Railroad Retirement Board's core hours of 5:00 am to 7:00 pm. Any usage outside of core hours would be considered personal usage excluding business management purposes.

4 - Open

The Railroad Retirement Board's Bureau of Information Services should 1) continue efforts to update the Telecommuting and Mobile Security Computing Policy with current laws and regulations and 2) develop a periodic monitoring control to assess personal usage and address it according to agency guidance.

5 - Open

The Bureau of Information Services should incorporate the mobile phones in an existing assessable unit and update their mobile phone policies to include documentation regarding the specific roles and responsibilities of each office overseeing the mobile phone program.

6 - Open

The Bureau of Information Services should enforce and execute a review and approval process for application and software download and restrict access to specified applications found in their Railroad Retirement Board G-6 Rules of Behavior.

7 - Open

The Bureau of Information Services should implement procedures to periodically track, log, and monitor iPhone usage and the completion of the G-6 Acknowledgement Statement.

8 - Open

The Bureau of Information Services should periodically review the mobile phone inventory for completeness and accuracy to include a comparison with Railroad Retirement Board's personnel position index.

9 - Open

The Bureau of Information Services should implement the use of unique identifiers between disparate data sets (e.g., mobile phone inventory, personnel position index) to facilitate comparisons and reconcile inconsistent information.

Management Information Report - Railroad Retirement Board's Actions in Response to Pandemic Funding

Full Details: Oversight.gov Report Page

Audit | 3/16/2022

Management Information Report - Interim Review of Railroad Retirement Board CARES Act Benefit Payments During the Pandemic

Full Details: Oversight.gov Report Page

Audit | 3/26/2021

Management Information Report - Interim Report Regarding CARES Act Expenditures and Controls

The objective of this interim review is to provide RRB management with information that will assist them in ensuring compliance, transparency, and fiscal accountability under the CARES Act.

Full Details: Oversight.gov Report Page

Audit | 9/28/2020

Date Range

Report Category

Submitting Agency

Agency Reviewed

Any Open Recommendations

Reports

The Omaha Tribe Did Not Account for CARES Act Funds Appropriately

The Bureaus of Indian Affairs and Indian Education Have the Opportunity To Implement Additional Controls To Prevent or Detect Multi-dipping of Pandemic Response Funds

The Three Affiliated Tribes Did Not Account for CARES Act Funds Appropriately

The RRB Did Not Have Detailed Project Plans to Expend Information Technology Modernization Funds

Railroad Retirement Board Did Not Implement Sufficient Internal Controls in the Mobile Phones Deployed as a Result of the Pandemic

Management Information Report - Railroad Retirement Board's Actions in Response to Pandemic Funding

Management Information Report - Interim Review of Railroad Retirement Board CARES Act Benefit Payments During the Pandemic

Management Information Report - Interim Report Regarding CARES Act Expenditures and Controls

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