Reports

Department of Labor OIG

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2021

Audit | 12/20/2021

1 - Closed

We recommend the Director of OWCP reinforce existing policies and procedures requiring the completion of the review and approval of the Transaction Balancing sign-off sheet timely.

2 - Closed

We recommend the Director of OWCP provide additional training to the reviewers regarding responsibilities and expectations when reviewing changes to claimant information to ensure reviews are completed timely and consistently.

3 - Closed

We recommend the Chief Financial Officer update the policies and procedures to ensure that when adjustments are made to the financial statements any revised variances that exceed the acceptable threshold are properly investigated and documented, and the flux analysis is reviewed again.

4 - Closed

We recommend the Principal Deputy Assistant Secretary for ETA provide reinforcement to reviewers to ensure reviews are performed at the appropriate level of precision.

5 - Closed

We recommend that the Principal Deputy Assistant Secretary for ETA implement monitoring controls to periodically verify that management controls for estimates are operating effectively.

6 - Closed

We recommend the Assistant Secretary for VETS monitor indirect cost schedule expiration dates and work with grantees to establish new cost allocation plans prior to grant closeout.

7 - Closed

We recommend the Chief Financial Officer continue their efforts to fully implement the revised ERM process and ensure that all necessary risk assessments are completed at both the individual agency level and at the agency-wide level.

8 - Closed

We recommend the Chief Information Officer enhance vulnerability scanning monitoring controls and procedures to track and remediate outstanding vulnerabilities in a timely manner.

9 - Closed

We recommend the Chief Information Officer formally document decisions in a memorandum when accepting the risks of not remediating findings and obtain the necessary approvals from management.

Department of Labor OIG

FY 2021 Independent Auditor's Report on the DOL Financial Statements

Full Details: Oversight.gov Report Page

Audit | 11/19/2021

Department of Justice OIG

Management Advisory Memorandum: Impact of the Failure to Conduct Formal Policy Negotiations on the Federal Bureau of Prisons’ Implementation of the FIRST STEP Act and Closure of Office of the Inspector General Recommendations

Full Details: Oversight.gov Report Page

Department of Labor OIG

COVID-19: Safety and Remote Learning Challenges Continue for Job Corps

Full Details: Oversight.gov Report Page

Audit | 11/12/2021

Department of Justice OIG

Review of the Office of Justice Programs’ Administration of CARES Act Funding

Full Details: Oversight.gov Report Page

Department of Education OIG

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine if Remington College used the Student Aid (Assistance Listing Number (ALN) 84.425E) and Institutional (ALN 84.425F) portions of its Higher Education Emergency Relief Fund (HEERF) grant funds for allowable and intended purposes. Remington College generally used the Student Aid portion of its HEERF grant funds for allowable and intended purposes but did not always use the Institutional portion of its funds in accordance with Federal requirements. We found that Remington College spent Institutional funds for several unallowable purposes and did not...

Full Details: Oversight.gov Report Page

Audit | 9/28/2021

2.1 - Open

Require Remington College to return to the Department the $80,121 in Institutional grant funds spent beyond the supplemental Institutional grant period or reallocate the funds to other allowable costs.

2.2 - Open

Clarify whether the costs that Remington College initially charged to its Institutional grant for student computers were allowable under the law and existing guidance, and determine whether Remington College’s subsequent reallocation of costs for other expenses in the amount of $64,985 (corrective actions) was appropriate.

2.3 - Open

Determine whether the $639,400 that Remington College charged to its Institutional grant for contracts awarded without a competitive procurement process was reasonable when compared to the quality and costs of suitable alternatives, and if not, require appropriate corrective actions.

2.4 - Open

Require Remington College to incorporate in its policies and procedures for managing HEERF grant funds the Federal requirements related to charging only allowable costs during the grant performance period, using competitive processes for selecting vendors when purchases are over $10,000, obtaining price or rate quotations from an adequate number of qualified vendors for purchases between $10,000 and $250,000, and using formal procurement methods for purchases over $250,000.

2.5 - Open

Require Remington College to ensure that school officials responsible for making purchasing decisions receive sufficient training on Federal rules and regulations related to grant administration and management.

3.1 - Open

Require Remington College to incorporate in its policies and procedures for managing Institutional grant funds the Federal cash management requirements related to minimizing the time between drawing down and spending Federal grant funds, including HEERF funds; maintaining the funds in an interest-bearing account; and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Open

Require Remington College to incorporate in its policies and procedures for managing Student Aid grant funds the Federal cash management requirements related to maintaining the funds in an interest-bearing account and remitting interest earned in excess of $500 in accordance with 2 C.F.R. § 200.305(b).

3.3 - Open

Determine whether Remington College accurately calculated interest and ensure that the correct amount of interest is returned to the Federal government in accordance with 2 C.F.R. § 200.305(b)(9).

Department of Education OIG

Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

The objective of our audit was to determine whether Lincoln College of Technology (Lincoln) 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. We also reviewed Lincoln’s cash management practices and the timeliness and quality of the data Lincoln reported on its use of HEERF funds. LESC generally used the Student Aid portion of Lincoln’s HEERF funds for allowable and intended purposes but did not always use the Institutional portion of its funds...

Full Details: Oversight.gov Report Page

Audit | 9/24/2021

1.1 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education require LESC to update its written policies and procedures to contain sufficient detail to ensure that (1) all the steps necessary to verify student eligibility and distribute funds to students under the CARES Act and subsequent coronavirus legislations are addressed and completed, (2) funding determinations are adequately documented and supported in accordance with 2 C.F.R. § 200.302, and (3) students with exceptional need are prioritized in accordance with CRRSAA and ARP.

2.1 - Closed

Regarding LESC’s decision to reallocate the amounts we questioned in this finding, we recommend that the Assistant Secretary for the Office of Postsecondary Education review the reallocated funds and determine whether LESC’s use of $710,274 of Lincoln’s Institutional grant funds to write off unpaid accounts receivable for students, who withdrew from the school due to coronavirus, was allowable and for the intended purposes of applicable coronavirus relief legislation.

2.2 - Closed

If LESC’s reallocation of Lincoln’s Institutional grant funds is deemed unallowable, we recommend that the Assistant Secretary for the Office of Postsecondary require LESC to return to the Department the $700,155 of Lincoln’s Institutional grant funds that LESC improperly applied to credit student accounts for rent students paid to third-party landlords and the $9,838 that LESC improperly spent for subscriptions extending beyond the grant performance period and determine if these issues occurred at LESC’s other schools and take corrective action as appropriate.

3.1 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education require LESC to incorporate in its policies and procedures the cash management requirements for minimizing the time between drawing down and disbursing Federal grant funds, including HEERF funds, maintaining the funds in an interest-bearing account, and remitting interest earned more than $500 in accordance with 2 C.F.R. § 200.305(b).

3.2 - Closed

We recommend that the Assistant Secretary for the Office of Postsecondary Education determine whether LESC accurately calculated interest and properly remitted the interest returned in January 2021, in accordance with 2 C.F.R. § 200.305(b)(9).

Department of Health & Human Services OIG

Six of Eight Home Health Agency Providers Had Infection Control Policies and Procedures That Complied With CMS Requirements and Followed CMS COVID-19 Guidance To Safeguard Medicare Beneficiaries, Caregivers, and Staff During the COVID-19 Pandemic

Full Details: Oversight.gov Report Page

Department of Labor OIG

COVID-19: Pandemic Causes Delays in FECA Claims Adjudication

Full Details: Oversight.gov Report Page

Audit | 9/23/2021

Department of Health & Human Services OIG

Indian Health Service Use of Critical Care Response Teams Has Helped To Meet Facility Needs During the COVID-19 Pandemic

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 9/17/2021

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Reports

Management Advisory Comments Identified in an Audit of the Consolidated Financial Statements, For the Year Ended September 30, 2021

FY 2021 Independent Auditor's Report on the DOL Financial Statements

Management Advisory Memorandum: Impact of the Failure to Conduct Formal Policy Negotiations on the Federal Bureau of Prisons’ Implementation of the FIRST STEP Act and Closure of Office of the Inspector General Recommendations

COVID-19: Safety and Remote Learning Challenges Continue for Job Corps

Review of the Office of Justice Programs’ Administration of CARES Act Funding

Remington College’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Lincoln College of Technology’s Use of Higher Education Emergency Relief Fund Student Aid and Institutional Grants

Six of Eight Home Health Agency Providers Had Infection Control Policies and Procedures That Complied With CMS Requirements and Followed CMS COVID-19 Guidance To Safeguard Medicare Beneficiaries, Caregivers, and Staff During the COVID-19 Pandemic

COVID-19: Pandemic Causes Delays in FECA Claims Adjudication

Indian Health Service Use of Critical Care Response Teams Has Helped To Meet Facility Needs During the COVID-19 Pandemic

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