Reports

Department of Defense OIG

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

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

Treasury Inspector General for Tax Administration

Backlogs of Tax Returns and Other Account Work Will Continue Into the 2023 Filing Season

Full Details: Oversight.gov Report Page

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.

Treasury Inspector General for Tax Administration

Reporting on the Use of Coronavirus Response Funding Could Be Enhanced

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the Commonwealth of Pennsylvania under the Help America Vote Act, including state matching funds and interest earned, totaling $53.4 million. This included Election Security, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 9/22/2022

Treasury Inspector General for Tax Administration

Reporting on the Use of Coronavirus Response Funding Could Be Enhanced

Full Details: Oversight.gov Report Page

Treasury Inspector General for Tax Administration

American Rescue Plan Act: Accuracy of Advance Child Tax Credit Periodic Payments

Full Details: Oversight.gov Report Page

Audit | 9/21/2022

1 - Closed

As detailed previously, we provided the Director, Return Integrity and Compliance Services, Wage and Investment Division, with notifications and files detailing erroneous payments we identified and recommended that the IRS evaluate the discrepancies to identify why the payments were made to prevent additional periodic payments to ineligible taxpayers. In addition, we recommended that the IRS add a stop payment
transaction code to taxpayer accounts to prevent them from receiving additional improper advance Child Tax Credit payments.

2 - Closed

On August 9, 2021, we notified the Director, Return Integrity and Compliance Services, Wage and Investment Division, of our concerns related to
eligible taxpayers who did not receive their advance Child Tax Credit payments. We recommended that the IRS evaluate the discrepancies to identify why periodic payments were not made to eligible taxpayers.

3 - Closed

On June 29, 2021, we notified the Director, Return Integrity and Compliance Services, Wage and Investment Division, that the messaging provided on the IRS’s eligibility assistant tool and the presentation of information related to the advance Child Tax Credit payments on IRS.gov may be confusing to taxpayers. For example, the link to “Get Answers on the Advance Child Tax Credit” that is located on the IRS.gov main page takes taxpayers to the Advance Child Tax Credit Payments in 2021 web page; however, the links to get the questions and answers is at the bottom of the screen. We recommended that the IRS consider revising the messaging and presentation of information on its platforms to make it clear for taxpayers.

4 - Closed

On January 28, 2022, we notified the Director, Return Integrity and Compliance Services, Wage and Investment Division, that we identified 2.2 million taxpayers who had their direct deposit information updated by the IRS between August 23 and October 5, 2021. We recommended that the IRS conduct an outreach effort to inform taxpayers of the possibility that their advance payments may have been sent to payroll allotment accounts. This outreach effort could include sending a separate letter to the impacted taxpayers.

5 - Closed

The Director, Return Integrity and Compliance Services, Wage and Investment Division, should develop and implement processes and procedures to include data validation on incoming files from third-party sources prior to their use.

Election Assistance Commission OIG

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

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Delaware under the Help America Vote Act, including state matching funds and interest earned, totaling $20 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 9/21/2022

1 - Closed

We recommend that the EAC require the Office to transfer to the election fund $629,248 for the unsupported costs cited above.

2 - Closed

We recommend that the EAC require the Office to implement policies and procedures or training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant, including maintaining copies of invoices paid, contracts from which purchases were made and purchase orders for purchases exceeding $10,000.

3 - Closed

We recommend the EAC require the Office to provide the inventory listing maintained by the IT Department and each County.

4 - Closed

We recommend the EAC require the Office to implement policies and procedures or training to ensure that assets are managed in accordance Uniform Guidance and the State of Delaware’s policy.

5 - Closed

We recommend the EAC require the Office to ensure that documented policies and procedures related to internal controls and asset management are established and implemented in accordance with the State of Delaware’s policy. Implementation should include policies to review and update the procedures on a regular basis.

6 - Closed

We recommend that the EAC require the Office to provide transaction detail of interest income earned for the Election Security and CARES Act grants.

7 - Closed

We recommend that the EAC require the Office to complete and file FFRs for the Section 251 funds or if the Office is unable to complete the Section 251 FFR, obtain financial services to support the completion of the filings.

8 - Closed

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

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

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

Backlogs of Tax Returns and Other Account Work Will Continue Into the 2023 Filing Season

USDA Coronavirus Food Assistance Program Data Story

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

Reporting on the Use of Coronavirus Response Funding Could Be Enhanced

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

Reporting on the Use of Coronavirus Response Funding Could Be Enhanced

American Rescue Plan Act: Accuracy of Advance Child Tax Credit Periodic Payments

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

Glossary

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