Reports

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of American Samoa under the Help America Vote Act. The objectives of the audit were to determine whether the Territorial Election Office of American Samoa: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to...

Full Details: Oversight.gov Report Page

Audit | 11/29/2023

1 - Open

We recommend that the EAC require the Office to return $77,074 to the EAC for CARES expenditures outside of the budget period.

10 - Open

We recommend that the EAC require the Office to implement a policy to ensure property purchased with federal funds is used, managed, and disposed in accordance with the Office’s procedures.

11 - Open

We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.

2 - Open

We recommend that the EAC require the Office to transfer to the Election Security election fund $130,945 for the unsupported non-payroll expenditures and $18,673 and associated fringe benefits for the unsupported payroll expenditures.

3 - Open

We recommend that the EAC require the Office to return $8,811 and associated fringe benefits to the EAC for the unsupported CARES Act payroll expenditures.

4 - Open

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

5 - Open

We recommend that the EAC require the Office to implement procedures to ensure interest is earned on any election funds received going forward.

6 - Open

We recommend that the EAC address and resolve the following recommendation that the Office perform a reconciliation of the grant activity for the Election Security grant through March 31, 2022 to ensure that all expenditures are fully disclosed and reconcile into the fund balance.

7 - Open

We recommend that the EAC address and resolve the following recommendation that the Office prepare and submit revised financial reports to the EAC for Election Security activities as of March 31, 2022.

8 - Open

We recommend that the EAC address and resolve the following recommendation that the Office implement procedures and training to ensure proper reporting of HAVA grant activity on future financial reports.

9 - Open

We recommend that the EAC require the Office to implement a policy to ensure amounts reported on the Territory-wide SEFA are properly identified by ALN title and number in compliance with Uniform Guidance.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Territory of Guam

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of Guam under the Help America Vote Act. The objectives of the audit were to determine whether the Guam Election Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if...

Full Details: Oversight.gov Report Page

Audit | 11/03/2023

Department of Veterans Affairs OIG

VHA Can Improve Controls Over Its Use of Supplemental Funds

The Coronavirus Aid, Relief, and Economic Security (CARES) Act appropriated about $17.2 billion in supplemental funds to the Veterans Health Administration (VHA) to support VA’s efforts to prevent, prepare for, and respond to the COVID-19 pandemic. The OIG conducted this audit to assess the effectiveness of VA’s controls over VHA’s use of these funds. Because VA’s financial management system does not support the direct obligation of supplemental funds for all expenses, staff used expenditure transfers to shift funds between appropriation accounts. Expenditure transfers are documented using...

Full Details: Oversight.gov Report Page

Audit | 5/09/2023

01 - Closed

VA’s assistant secretary for management and chief financial officer assess the iFAMS configuration to determine whether integration with the payroll subsystems can be accomplished to resolve some of the payroll-related issues that require the need for expenditure transfers.

01 - Closed

Assess the iFAMS configuration to determine whether integration with the payroll subsystems can be accomplished to resolve some of the payroll-related issues that require the need for expenditure transfers.

02 - Closed

Establish guidance that outlines the type of documentation required to support the amounts identified in the manual journal vouchers when processing expenditure transfers.

03 - Open

VA’s under secretary for health require medical facility staff have documented authority, through proper delegation, to make purchases.

04 - Open

VA’s under secretary for health verify that medical facility staff segregate duties so that the same person is not both authorizing and receiving goods and services.

05 - Open

VA’s under secretary for health make certain the purchase card holder is not the requestor or approver for the purchase.

06 - Open

VA’s under secretary for health ensure contracting officer’s representatives know and understand their duties and responsibilities for the certification and payment of invoices.

07 - Open

VA’s under secretary for health check vendors’ compliance with contract terms to include the comparison of invoiced amounts with the contract line-item unit costs.

08 - Open

VA’s under secretary for health ensure that medical facility staff track the receipt of goods to make certain they are the correct quantity.

09 - Closed

Conduct an assessment of lessons learned from the emergency response to the pandemic and develop appropriate action plans to integrate oversight roles, responsibilities, and clear guidance into the use of supplemental funds.

Department of the Interior OIG

The Bureau of Indian Affairs Great Plains Region Did Not Oversee CARES Act Funds Appropriately

We determined that the BIA Great Plains Region did not hold three Tribes accountable for submitting CARES Act financial reports or narrative reports.

Full Details: Oversight.gov Report Page

Other | 2/10/2023

Department of the Interior OIG

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.

Full Details: Oversight.gov Report Page

Audit | 12/29/2022

Department of the Interior OIG

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

2021-ER-015-1.BIA - Open

We recommend that the Bureaus of Indian Affairs and Indian Education develop and implement policies, procedures, or guidance designed to prevent or detect 
multi-dipping

When a recipient receives money from multiple federal sources and uses it for the same purpose, this could be an indication of multi-dipping.

.

2021-ER-015-1.BIE - Open

.

2021-ER-015-2.BIA - Open

We recommend that the Bureaus of Indian Affairs and Indian Education communicate the policies and procedures developed and train bureau personnel and Tribes on preventing and detecting 
multi-dipping

When a recipient receives money from multiple federal sources and uses it for the same purpose, this could be an indication of multi-dipping.

.

2021-ER-015-2.BIE - Open

.

Department of Veterans Affairs OIG

VHA Progressed in the Follow-Up of Canceled Appointments during the Pandemic but Could Use Additional Oversight Metrics

The OIG reviewed the Veterans Health Administration’s (VHA) progress in monitoring their follow-up of canceled appointments during the COVID-19 pandemic. In 2020, the OIG reported that VHA had not followed up on about 32 percent of canceled appointments. VHA then implemented the Cancelled Appointments and Consult Management Initiative and created a cancellation report to track follow-up conducted for appointments originally scheduled to occur after July 21, 2020. The report allowed tracking by types of care, by month, and cumulatively, but VHA did not use all the reporting features. VHA...

Full Details: Oversight.gov Report Page

Department of the Interior OIG

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

Department of Veterans Affairs OIG

Comprehensive Healthcare Inspection Summary Report: Evaluation of Medication Management in Veterans Health Administration Facilities, Fiscal Year 2021

This Office of Inspector General (OIG) Comprehensive Healthcare Inspection Program (CHIP) report highlights the results of a focused evaluation of Veterans Health Administration (VHA) facilities’ medication management related to remdesivir use. The report describes medication management-related findings from healthcare inspections performed at 34 VHA medical facilities during fiscal year 2021. Each inspection involved interviews with key staff and reviews of clinical and administrative processes. The OIG found that VHA met many elements of expected performance, including the availability of...

Full Details: Oversight.gov Report Page

Railroad Retirement Board OIG

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

Full Details: Oversight.gov Report Page

Audit | 6/29/2022

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 the Help America Vote Act Grants Awarded to the Territory of American Samoa

Audit of the Help America Vote Act Grants Awarded to the Territory of Guam

VHA Can Improve Controls Over Its Use of Supplemental Funds

The Bureau of Indian Affairs Great Plains Region Did Not Oversee CARES Act Funds Appropriately

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

VHA Progressed in the Follow-Up of Canceled Appointments during the Pandemic but Could Use Additional Oversight Metrics

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

Comprehensive Healthcare Inspection Summary Report: Evaluation of Medication Management in Veterans Health Administration Facilities, Fiscal Year 2021

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

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