Reports
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Tennessee Valley Authority OIG
Pandemic Recovery Credit
On August 20, 2020, in response to the coronavirus (COVID-19) pandemic, the Tennessee Valley Authority (TVA) created the Pandemic Relief Credit (PRC) to provide a measure of relief to local power companies (LPCs), industries, businesses, and people of TVA’s seven state service region. Relief was provided in the form of a 2.5 percent credit to LPC and directly served customers’ demand and nonfuel energy charges. In August 2021, TVA extended the 2.5 percent credit through fiscal year (FY) 2022. TVA subsequently extended the 2.5 percent credit through FY 2023. Through July 2023, TVA had issued...
Full Details:
Oversight.gov Report Page for Pandemic Recovery Credit
Tennessee Valley Authority OIG
Remote Application and Desktop Virtualization Client
The Office of the Inspector General audited the Tennessee Valley Authority’s (TVA) use of remote application and desktop virtualization client due to the risks of (1) potential system intrusion through misconfigurations and (2) continued elevated remote users during the COVID-19 pandemic. We found the configuration management control for TVA’s remote application desktop virtualization client was ineffective. However, we determined compensating access controls were in place to mitigate the risk to an overall acceptable level.
Louisiana Legislative Auditor
Louisiana Department of Education Financial Audit Services Management Letter
We performed procedures at the Department of Education (DOE) to provide assurances on financial information that is significant to the state’s Annual Comprehensive Financial Report; evaluate the effectiveness of DOE’s internal controls over financial reporting and compliance; and determine whether DOE complied with applicable laws and regulations. In addition, we determined whether management has taken actions to correct the findings reported in the prior year. For the second consecutive audit, DOE did not comply with Federal Funding Accountability and Transparency Act reporting requirements.
Louisiana Legislative Auditor
Supplemental Nutrition Assistance Program: COVID-19 Impact
This informational brief describes changes to the Department of Children and Family Services’ (DCFS) Supplemental Nutrition Assistance Program, including how COVID-19 impacted participation, benefit amounts, and program administration. This brief is intended to provide timely information related to an area of interest to the legislature or based on a legislative request. Among other findings, this brief highlights that the number of SNAP recipients increased 27.5%, from 769,768 prior to the COVID-19 pandemic in February 2020 to a high of 981,751 in January 2021. According to DCFS, the increase...
Louisiana Legislative Auditor
Investigative Audit: Pinecrest Supports and Services Center
On February 8, 2022, Pinecrest Supports and Services Center (PSSC) Regional Administrator Shannon Thorn notified the Louisiana Legislative Auditor (LLA), in writing, of a possible misappropriation of public funds by then PSSC Police Captain David Patterson. LLA initiated this investigative audit to determine the extent to which Mr. Patterson recorded overtime hours he did not work. From July 2020 to December 2021, Mr. Patterson recorded and was paid $15,099 for 391 hours of COVID-19 overtime on weekend days that he either did not work or failed to go through PSSC’s mandatory COVID-19 screening...
Louisiana Legislative Auditor
Washington Parish Fire Protection District No. 7 Investigative Audit
This investigative audit was performed in accordance with Louisiana Revised Statutes 24:513, et seq. to determine the validity of complaints we received. The procedures we performed primarily consisted of making inquiries and examining selected financial records and other documents and do not constitute an examination or review in accordance with generally accepted auditing or attestation standards. The Washington Parish Fire Protection District No. 7 (District 7) Secretary provided inaccurate and incomplete information to the Louisiana Workforce Commission to obtain COVID-19 pandemic...
Louisiana Legislative Auditor
Financial Audit Services Management Letter: Louisiana Workforce Commission
As a part of our audit of the State of Louisiana’s Annual Comprehensive Financial Report and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the Louisiana Workforce Commission (LWC) to provide assurances on financial information that is significant to the state’s Annual Comprehensive Financial Report; evaluate the effectiveness of LWC’s internal controls over financial reporting and compliance; and determine whether LWC complied with applicable laws and regulations. In addition, we determined whether management...
Louisiana Legislative Auditor
Louisiana State University and Related Campuses
As a part of our audit of the Louisiana State University (LSU) and our work related to the Single Audit of the State of Louisiana for the fiscal year ended June 30, 2021, we performed procedures at the LSU and Related Campuses to provide assurances on financial information that is significant to the LSU's financial statements; evaluate the effectiveness of LSU and Related Campuses’ internal controls over financial reporting and compliance; and determine whether LSU and Related Campuses complied with applicable laws and regulations. In addition, we determined whether management has taken...
Louisiana Legislative Auditor
Unemployment Insurance Program: Accuracy of IRS Form 1099-G Filings
This audit report provides the results of our evaluation of the Louisiana Workforce Commission’s (LWC) Unemployment Insurance program and federally-funded COVID-19 pandemic-related unemployment assistance programs. The purpose of this audit was to determine if the IRS Form 1099-Gs (1099s) filed by LWC with the IRS accurately reported the amount of unemployment benefits paid to claimants during calendar years 2020 and 2021. Overall, we found that LWC filed accurate 1099s for unemployment benefits paid to 698,372 (99.7%) of 700,204 claimants in calendar year 2020. However, we found that LWC did...
Louisiana Legislative Auditor
Investigative Audit: Department of Education and Board of Elementary and Secondary Education
From May 21, 2021 to November 9, 2021, the Louisiana Department of Education (DOE) paid $486,050 on two emergency contracts without first obtaining the Louisiana Board of Elementary and Secondary Education’s (BESE’s) approval. The Louisiana Administrative Code requires that professional and consulting services contracts recommended by the Superintendent of Education at, or above, a certain amount (currently $50,000) be approved by BESE. By paying contractors for professional and consulting services prior to obtaining BESE’s approval, DOE may have violated a provision of the Louisiana...