Office of the Inspector General
|
|
- Beverly Matthews
- 8 years ago
- Views:
Transcription
1 Federal Communications Commission Office of the Inspector General Semiannual Report to the Congress April 1, 2001 September 30, 2001 H. Walker Feaster III Inspector General
2 Table of Contents Introduction 3 Audits Reports 4 Ongoing Activity 11 Consulting and Advisory Services 17 Specific Reporting Requirements of the Inspector General Act 20 Attachments I. OIG Audit Reports With Questioned Costs 23 II. OIG Audit Reports With Recommendations That Funds Be Put To Better Use 24 Inspections 25 IG Hotline 29 Legislation 30
3 INTRODUCTION The Federal Communications Commission (FCC) is an independent regulatory agency exercising authority delegated to it by Congress under the Communications Act of 1934 as amended by the Telecommunications Act of The FCC is charged with regulating interstate and international communications by radio, television, wire, satellite and cable. The FCC s jurisdiction covers the fifty states, the District of Columbia, and U.S. possessions. The mandate of the FCC under the Communications Act is to make available to all people of the United States a rapid, efficient, nationwide, and worldwide wire and radio communication service. The FCC performs four major functions to fulfill this charge: Spectrum allocation; Creating rules to promote fair competition and protect consumers where required by market conditions; Authorization of service; and Enforcement. The Chairman and four Commissioners are appointed by the President and confirmed by the Senate. Michael Powell was designated as Chairman on January 22, Kathleen Q. Abernathy, Michael J. Copps, and Kevin J. Martin serve as Commissioners. One seat is vacant. The majority of FCC employees are located in Washington, D.C. FCC field offices and resident agents are located throughout the United States. FCC headquarters staff are now housed in entirety in the Portals II building located at th Street, S.W., Washington, D.C The Office of Inspector General (OIG) has dedicated itself to assisting the Commission as it continues to improve its efficiency and effectiveness. The Inspector General (IG) H. Walker Feaster III, reports directly to the Chairman. The OIG staff consists of ten professionals and a student intern. Principal assistants to the IG are: Thomas D. Bennett, Assistant Inspector General (AIG) for Audits, Charles J. Willoughby, AIG for Investigations; and Thomas M. Holleran, AIG for Policy & Planning. Mr.Willoughby also serves as counsel. This semiannual report includes the major accomplishments and general activities of the OIG during the period April 1, 2001 through September 30, 2001.
4 Semiannual Report to the Congress 4 CHAPTER 1 - AUDITS INTRODUCTION This office has responsibility for conducting a wide range of audit activity covering FCC programs and operations. This activity includes such diverse areas as financial statement audits required by the Chief Financial Officers Act of 1990 (CFO Act); government-wide audits coordinated by the President s Council on Integrity and Efficiency; audits of agency compliance with laws and regulations; and performance audits of FCC programs. AUDIT REPORTS Audit of Web Presence Security (Report No. 00-AUD-01-10, June 13, 2001) The objective of this audit was to measure how successful the Commission has been in securing its web portals. Specific objectives were to: Determine if any conditions existed that could allow external user or hacker to penetrate web server security and cause possible harm to Commission assets; Ensure that the FCC is not vulnerable to known web-based security attacks; and Identify vulnerabilities in the general controls over webbased assets. Based on our review, we determined that: The FCC had an active and generally effective program for managing the security of the Commission s web presence; The Commission has implemented numerous security controls designed to protect and preserve its web-based assets; and Although the Commission has implemented numerous controls, we identified 38 findings - six high risk, 31 medium risk, and one low risk - that impact the effectiveness of the Commission s program. We recommend that these findings be corrected to strengthen the security of the Commission s web presence.
5 Semiannual Report to the Congress 5 The Commission s Information Technology Center (ITC) responded to its portion of the findings and recommendations. They concurred with 28 of the 31 recommendations. One IG finding was eliminated by mutual consent and two other findings ITC pointed out were addressed by events that took place after audit fieldwork was completed. The Commission s Wireless Telecommunications Bureau (WTB) has indicated concurrence with each of the recommendations for the 20 findings that applied to the bureau. Of these 20 findings, WTB reported that 15 were closed as of May 7, Report on the Federal Communications Commission, Fiscal Year 2000, Financial Statements, June 27, 2001 (Report No. 00-AUD-09-52) At the direction of the Department of the Treasury, the Commission prepared consolidated financial statements in accordance with Office of Management and Budget (OMB) Bulletin No , Form and Content of Agency Financial Statements, as amended, and subjected them to audit. Consistent with the Chief Financial Officers Act of 1990 the OIG contracted with an independent accounting firm, Clifton Gunderson, LLP (CG-LLP), to audit the agency s financial statements in accordance with Government Auditing Standards issued by the Comptroller General of the United States. CG-LLP issued an unqualified opinion on FCC s FY 2000 Consolidated Financial Statements. CG-LLP opined, the Principal Statements and related notes present fairly, in all material respects, in conformity with U.S. generally accepted accounting principles, FCC s assets, liabilities, and net position; net cost; changes in net position; budgetary resources; reconciliation of net cost to budgetary obligations and custodial activity as of September 30, 2000 and for the year then ended.
6 Semiannual Report to the Congress 6 In performing its testing of internal controls necessary to achieve the objectives in OMB Bulletin No , CG-LLP identified matters relating to significant deficiencies in the design or operation of FCC s internal control that, in its judgment, adversely affect FCC s ability to record, process, summarize, and report financial data consistent with the assertions by management in the financial statements. CG-LLP identified material weaknesses in the areas of: Financial Reporting, Cost Accounting System, Universal Service Fund and Telecommunications Relay Service Financial Reporting, Loans Receivable and Related Accounts, and Information Technology. In addition CG-LLP identified additional reportable conditions not considered to be material weaknesses. FCC management is responsible for complying with laws and regulations applicable to the agency. CG-LLP s tests disclosed instances of noncompliance with specific laws and regulations required to be reported under Government Auditing Standards and OMB Bulletin No as follows: Chief Financial Officers Act of 1990, Debt Collection Improvement Act of 1996, Government Performance and Results Act of 1993, and Federal Financial Management Improvement Act of FCC management concurred with all recommendations and is taking steps to implement the recommendations. Special Review of Internet Privacy and Web Cookies (Report No. 01- AUD-05-12, April 10, 2001) SPECIAL REVIEW REPORTS This review was required by Section 646 of the Treasury and General Government Act, The general objectives of this review were to evaluate Commission practices related to Internet Privacy and Web Cookies and to provide a report to Congress on these practices.
7 Semiannual Report to the Congress 7 Specific objectives of the review were to examine: 1) the purpose and use of cookies on FCC web pages; 2) the use of other Internet information collection devices, such as web bugs; 3) what categories of information are collected on the FCC web site; 4) what personal information is collected when people or submit questions to the agency, including how this information is protected; and 5) the distribution of personally identifiable information to any party outside of government for any purpose. During our limited review, we found that the Commission was generally complying with federal privacy laws and regulations. The FCC s Chief Information Officer concurred in the OIG report with minor edits. FY 2001 Government Information Security Reform Act Evaluation (September 5, 2001) This evaluation was required under the Government Information Security Reform Act (Security Act). The OIG contracted with KPMG, LLP to perform the independent evaluation. The purpose of this review was to perform an independent assessment of FCC s information security program and practices to ensure proper management and security for the information resources supporting the agency s operations and assets as required by the Security Act. As of a result of the evaluation, we concluded that the Commission has a generally effective information security program with acceptable practices for managing and safeguarding its information technology assets. However, during the evaluation, some areas were identified for improvement in the FCC s information security management, operational and technical controls. Those issues are being addressed with FCC management in a separate Special Review Report.
8 Semiannual Report to the Congress 8 The independent evaluation has been incorporated into one document with the Security Act report produced by the Chief Information Officer (CIO). The combined report was submitted to the Office of Management and Budget (OMB) on September 10, Report on Verification of Global Management Systems, Inc. Costs Incurred under Contract No FCC-97-C-0014 (Changed to C ) (Report No. 01-AUD-04-11, August 28, 2001) At the request of the Commission s Contracts and Purchasing Center, we performed a review to verify costs incurred by Global Management Systems, Inc. (GMSI) under a contract with the FCC. The objective of the review was to verify costs incurred and billed by GMSI under the contract from inception (January 1, 1997) through contract completion (December 31, 2000). The review was performed under our interagency agreement with the Defense Contract Audit Agency (DCAA). To accomplish the objectives of the review DCAA auditors evaluated GMSI s internal controls and determined control risk; examined evidence supporting the amounts and disclosures in the data and records reviewed; assessed the accounting principles used and significant estimates made; and evaluated GMSI s overall data and records presentation. Based on the results of the review, we questioned $25,248 of the $476,896 in costs incurred and billed by GMSI under the contract. GMSI did not concur with our findings and has failed to respond to a letter issued to them requesting a written response. Management has not made a final determination as of this report date. PRE-AWARD SURVEY REPORT Report on Pre-Award Accounting System Survey of Neu-Star, Inc. (Report No. 01-AUD-07-24, April 25, 2001) At the request of the Commission s Contracts and Purchasing Center, we conducted a pre-award accounting system survey of NeuStar, Inc. (NeuStar). The objective of this survey was to
9 Semiannual Report to the Congress 9 determine whether NeuStar s accounting system would adequately accumulate, segregate, and report costs under prospective Government contracts. This survey was performed under our interagency agreement with the DCAA. To accomplish the objective of this survey, DCAA auditors evaluated NeuStar s accounting system internal controls associated with identifying, accumulating, and reporting direct and indirect costs; identifying and segregating unallowable costs; maintaining adequate timekeeping and labor distribution systems; and supporting billings based on cost information from currently posted data. Based on the survey, we found NeuStar s accounting system to be adequate for accumulating, segregating, and reporting costs under prospective government contracts. FLOORCHECK REPORTS OIG continued its practice of performing unannounced floorchecks of selected FCC contractors. The objective of a floorcheck is to evaluate labor charging and timekeeping practices. These were performed by the DCAA under our interagency agreement with them. The following floorchecks were performed during this period: Report on Audit of Labor Charging and Timekeeping Practices of Vistronix, Inc. (Report No. 01-AUD-07-25, June 5, 2001) We identified the following instances of Vistronix, Inc. (Vistronix) employee deficiencies with timekeeping requirements: Hours recorded in advance, No explanation for timesheet error correction, No work authorization document, and Employees were unaware of the FCC OIG Hotline. Vistronix concurred with the findings and promptly implemented corrective measures. We consider their corrective actions to be
10 Semiannual Report to the Congress 10 adequate. Report on Audit of Labor Charging and Timekeeping Practices of AAC Associates, Inc. (Report No. 01-AUD-07-26, June 5, 2001) We identified the following instances of AAC Associates, Inc. (AAC) employee deficiencies with timekeeping requirements: Timesheets were not adequately controlled, No explanation for timesheet error correction, No work authorization document, and Employees were unaware of the FCC OIG Hotline. AAC concurred with the findings and promptly implemented corrective measures. We consider their corrective actions to be adequate. REPORT AVAILABILITY OIG reports can generally be obtained via the internet from the OIG website However, OIG reports containing sensitive or proprietary information will be restricted to specific individuals and organizations with a need to know the detailed information.
11 Semiannual Report to the Congress 11 ONGOING ACTIVITY Audit of the Commission s FY 2001 Financial Statement This audit is being performed as part of our continuing effort to support management efforts to align the FCC s financial accounting and reporting systems with applicable accounting principles and standards, federal laws and regulations, and policy guidance. This is important both internally to the Commission s operations and necessary in support of the audit of the Consolidated Financial Statements of the United States. The Department of the Treasury requests non-cfo agencies, such as the FCC, to annually verify financial data submissions recorded in its Federal Agencies Centralized Trial-Balance System II (FACTS). In response to this request, the FCC prepares financial statements in accordance with Generally Accepted Accounting Principles (GAAP) for the Federal Government to facilitate verification of its FACTS transmissions. The objective of this audit is to provide an opinion on the FY 2001 financial statements. With the assistance of an independent public accounting firm, the OIG plans to continue initiatives to address reengineering financial management at the FCC. Specific tasks will include performing procedures necessary to comply with OIG audit and verification requirements from OMB and the Department of the Treasury, respectively. Follow-up procedures will address any identified material weaknesses and reportable conditions from the FY 2000 audit. Audit of the Commission s Implementation of GPRA The Government Performance and Results Act of 1993 (GPRA) is intended to improve the efficiency and effectiveness of federal programs through the establishment of specific goals for program performance. Specifically, the Act requires the FCC to prepare multi-year Strategic Plans, Annual Performance Plans, and an Annual Performance Report to be issued by March 31 annually, with a first-ever Performance Report to be issued by March 31, The Director, Office of Management and Budget, has called upon Inspectors General to assess agencies technical compliance with the Results Act as well as their capacity to
12 Semiannual Report to the Congress 12 comply from a data and systems perspective. On March 26, 1999, the OIG issued an audit report entitled Report on Audit of the Federal Communications Commission Implementation of the Government Performance and Results Act (GPRA). In that report, the OIG provided the Chairman with our initial analysis of Commission activity towards meeting the initial GPRA mandated requirements. The report identified the need to more clearly define specific outcome-oriented performance goals to serve as the basis for the March 31, 2000 Annual Performance Report. The objective of this audit is to identify measures taken to address the findings in our initial report and to independently review and assess the Commission s Strategic Plan and initial Annual Performance Report. Fieldwork on this audit was initiated in June Audit of Financial Management of Auction Proceeds This audit is being conducted as part of our continuing effort to support management efforts to align the FCC s financial accounting and reporting systems with applicable accounting principles and standards, federal laws and regulations, and policy guidance. The Omnibus Budget Reconciliation Act of 1993, as amended on August 10, 1993, added a new section 309(j) to the Communications Act of This amendment to the Communications Act gave the FCC express authority to employ competitive bidding procedures to choose from among mutually exclusive applications for initial licenses. In addition to providing the Commission authority to auction licenses, the amendment gave the Commission the authority to receive reimbursement for the cost of implementing this means of allocating spectrum. The Managing Director requested this audit in response to our request for input into the FY 2001 Audit Plan. In his request, the Managing Director asked the OIG to explore the reasons for two separate procedures, staff and processes. The primary objective of this review is to evaluate the possible duplication of operations performed within the Wireless Telecommunications Bureau (WTB) and the Office of the Managing Director (OMD). As part of the review, we intend to evaluate the need for two separate budget procedures, staff and processes for preparing budget authorization(s), and reporting the use of proceeds. The objective of our
13 Semiannual Report to the Congress 13 review is to assess the effects, if any, of duplicating activities and functions. Fieldwork on this audit was initiated in August Audit of Loan Portfolio and Related Activity The Federal Communications Commission has a loan portfolio comprised of approximately 2,000 installment payment plans. In recent years, the portfolio received increased scrutiny due to its materiality on the FCC s financial statements. On the fiscal year (FY) 2000 Consolidated Balance Sheet, these loans comprised 66 % and 63 % of FCC assets and liabilities, respectively. To mitigate concerns regarding past contractor operations and to prepare auditable balances, the Commission contracted with a public accounting firm to review and recalculate loan balances since inception. Although this action resulted in significant changes to internal control, loan balances, and source documentation, several recent changes affect the internal control associated with FCC s loan activity. In FY 2000, FCC contracted with a loan service provider to manage and maintain its loan portfolio. In addition, FCC developed and partially implemented the Revenue Accounting and Management Information System (RAMIS), which is planned to become the system of record for FCC s loan activity in the future. During FY 2000, the Financial Operations office reorganized and reassigned responsibilities impacting the loan environment. The primary objective of the audit is to assess the transition of the portfolio from FCC to a loan service provider environment. Fieldwork on this audit was initiated in August Audit of the Commission s Transit Subsidy Program This audit was initiated at the request of the Office of Managing Director (OMD). The objective of the audit is to evaluate the Commission s Transit Subsidy Program to ensure that program controls are adequate to detect and prevent fraud, waste, and abuse. To accomplish the audit objective, the OIG will assess the policies and procedures issued by the Commission for the transit subsidy benefit program for compliance with applicable regulations and union agreements. In addition, we will test the internal controls the Commission has established to ensure compliance with the
14 Semiannual Report to the Congress 14 program requirements and test employee compliance with the program participation requirements. Based on the results of our review of policies and procedures and program testing, we will reach an overall opinion as to the program s control system and compliance with requirements and identify areas where operational improvements can be made. Fieldwork on this audit was initiated in March Follow-up Audit of Consumer Center Information Technology (IT) Security On June 21, 2000, the OIG issued a Special Review Report, entitled Report on Audit of Computer Controls at the FCC National Call Center, summarizing the results of our review of Information Technology (IT) at the Commission s Consumer Center located in Gettysburg, PA. In that report, we noted that significant technical control and internal control improvements could be made to improve the overall security posture of the Consumer Center. The report contained 103 specific observations in the area of internal controls including: Security Program Planning and Management, Access Controls, Application Software Development and Change Controls, System Software, Segregation of Duties, and Service Continuity. Accordingly, the review team concluded that the computer system general controls as implemented at the Consumer Center are not sufficient to meet minimum security requirements. The objectives of this audit are to: (1) follow-up on specific observations identified in our Report to ensure appropriate corrective actions have been implemented; and, (2) evaluate the information systems security posture of the Consumer Center. This follow-up review will serve to assess the Commission s efforts to address audit observations and recommendations contained in this program area. Fieldwork on this follow-up audit was initiated in September Pilot Audit of Universal Service Fund (USF) Recipient During FY 2001, the OIG worked closely with representatives from the Common Carrier Bureau (CCB), OMD, DCAA, and USAC, to develop a comprehensive program for auditing the recipients of Schools and Libraries funding. We designed the program to provide the Commission with systematic insight into the compliance with rules and requirements on
15 Semiannual Report to the Congress 15 the part of the beneficiaries and those vendors providing goods and services. Our program is comprised of two corollary and complimentary efforts. First, we will conduct audits at a sample of beneficiaries large enough to allow us to derive conclusions regarding beneficiary compliance at the program level. Second, we will establish a process for vigorously investigating allegations of fraud, waste, and abuse in the program. To implement the audit component of our program, we have been working closely with DCAA to design a nationwide audit program that allows us to derive conclusions regarding beneficiary compliance at the program level based upon the results of audits at selected recipients. At our direction, DCAA statisticians have analyzed the database of fund beneficiaries and designed an audit sample that reflects the characteristics of the universe of beneficiaries. In addition, DCAA has developed a risk assessment process and a standard audit program for use by field auditors. As part of the process of developing our audit program, we determined that it was necessary to conduct a pilot audit of a recipient of Schools and Libraries funding. In September 2001, we initiated an audit of the Edgemeade School of Maryland (Edgemeade), a recipient of $174,826 in schools and libraries funding during year 2 of the program. The objective of audit is to determine if: (1) Edgemeade spent the funds on approved goods and services; (2) Edgemeade uses the equipment for its intended purpose; (3) the vendor procurement process complies with FCC/local requirements, results in adequate competition, and ensures that the approved goods and services are provided, and; (4) Edgemeade s application is accurate and the discount percentage is correct. The final audit program for schools and libraries fund recipient audits will be updated to reflect lessons learned during this pilot audit. Special Review of the Commission s Workplace Violence Program Preventing workplace violence is a growing concern in the United States and is a frustrating problem facing federal agencies today. Workplace violence can adversely impact the economy, efficiency, and effectiveness of organization operations and raises profound concerns about the safety of employees and public conducting business with the government. In fact,
16 Semiannual Report to the Congress 16 according to a recent document prepared by the U. S. Department of Labor, approximately 2,000,000 people throughout the country are victims of non-fatal violence at the workplace every year. The Department of Justice reports that violence is the leading cause of fatal injuries at work with about 1,000 workplace homicides each year. Although the OIG and Commission have evaluated aspects of the workplace violence program, the OIG has not examined other critical portions of the program or assessed the overall effectiveness of the program. The objective of this Special Review is to conduct a risk assessment of the FCC s workplace violence program. This risk assessment will consider all aspects of the Commission s workplace violence program. The risk assessment will be accomplished by examination and evaluation of FCC policies and procedures, review of prior security and security-related studies and reports, interviews with appropriate FCC management and staff, comparisons to appropriate benchmarks and best practices, and other evaluation tools the contractor identifies as useful and relevant. Fieldwork on this Special Review was initiated in May 2001.
17 Semiannual Report to the Congress 17 CONSULTING & ADVISORY SERVICES OIG personnel provide a wide variety of consulting and advisory services to the Commission. Consulting and advisory services range from formal review of a matter resulting in a written report to informal discussion and comment. During this semiannual reporting period, OIG personnel provided consulting and advisory services in the areas of financial management, management of information technology, procurement, and Commission programs and operations. Consumer Centers OIG staff met with representatives from the Consumer Information Bureau (CIB) several times during the reporting period to provide advice on actions taken by the FCC Consumer Centers. Topics discussed included audit advice on contracting for consumer center staff in terms of cost efficiency and program performance, the reporting and tracking of consumer center performance statistics, and other CIB initiatives for customer call-taking and information system improvements. We will continue to provide consultation to CIB upon their request and will utilize these discussions in future audit planning. Contracts and Purchasing In the OIG s efforts to provide comprehensive contract audit services to the FCC s Contracts and Purchasing Center, the OIG also advises the Commission s contracting officers (COs) on contract and contractor financial and performance matters that do not require contract audits. For example, during the reporting period, audit staff advised the Manager of the Commission s Contracts and Purchasing Center on a final billing question. We advised that, even though claimed subcontractor costs were over one year old, the contractor was still entitled to payment. However, we also recommended that the Contracts and Purchasing Center should request the OIG to audit contractors final billings in order to close out completed contracts.
18 Semiannual Report to the Congress 18 Systems Development Life Cycle Auditors from the OIG are working closely with Commission personnel in the use of the Systems Development Life Cycle (SDLC). OIG auditors participated with representatives from the FCC s Information Technology Center (ITC) and the International Bureau (IB) on the development of new systems and the enhancement of current systems. Universal Service Fund (USF) OIG management and staff have been heavily involved in providing audit advice and guidance on the USF to numerous offices during the reporting period. We have met with the OMD, the Office of General Counsel (OGC), CCB, and the program administrator, the Universal Service Administrative Company (USAC) on numerous occasions. These consulting services were provided as part of our on-going oversight of the USF. The topics where we have provided assistance in the current reporting period include coordinating audit plans with USAC s auditors, legal and audit ramifications on such outstanding issues as financial statement presentation and investigative support, administrative and programmatic revisions initiated by USAC, and rulings and guidance promulgated by CCB. Web Accessibility The OIG provided advisory and assistance service to the Commission and other Inspectors General on Web Accessibility. Web accessibility refers to the ability of individuals with disabilities in providing access by the disabled to Internet web sites. OIG staff attended working sessions on web accessibility with Bureaus and Offices and shared best practices on web accessibility from other federal agencies and subject matter experts. Also, OIG staff provided technical advise on web accessibility to the Inspector General, Appalachian Regional Commission.
19 Semiannual Report to the Congress 19 Financial Management OIG provided responses to the Department of the Treasury, Financial Management Service s (FMS) United States Government Standard General Ledger Questionnaire. FCC s Chief Financial Officer requested that the OIG respond to the questions from an audit perspective as requested by FMS. OIG financial management staff provided the completed questionnaire to Financial Operations personnel which forwarded a consolidated FCC responses to FMS United States Standard General Ledger Branch. OIG provided comments and observations on FCC s process for closing its imprest funds in accordance with Department of the Treasury guidelines. FCC s Chief Financial Officer requested the OIG review and comment on FCC s plans, notifications, and procedures prior to implementation. The OIG provided its comments and observations via four attachments to the draft documentation submitted for review. OIG continued advisory service to FCC s financial statement compilation. The OIG continues to provide advisory service and assistance to FCC financial management staff in this area. Recent topics include implementation of OMB Bulletin No , Form and Content of Agency Financial Statements (revised) and OMB Bulletin No , Audit Requirements for Federal Financial Statements. OIG also continued advisory service to FCC s Federal Agencies Centralized Trial-Balance (FACTS) team. OIG financial management staff continues to provide advisory and assistance to FCC regarding FACTS in order to meet Department of the Treasury requirements in the Treasury Financial Manual (TFM). Recent topics include complying with the TFM requirement for reconciliation and confirmation of Federal intra-governmental balances.
20 Semiannual Report to the Congress 20 SPECIFIC REPORTING REQUIREMENTS of the INSPECTOR GENERAL ACT The following summarizes the Office of Inspector General response to the twelve specific reporting requirements set forth in Section 5(a) of the Inspector General Act of 1978, as amended. 1. A description of significant problems, abuses, and deficiencies relating to the administration of programs and operations of such establishment disclosed by such activities during the reporting period. No such problems, abuses or deficiencies were disclosed during the reporting period. 2. A description of the recommendations for corrective action made by the Office during the reporting period with respect to significant problems, abuses, or deficiencies identified pursuant to paragraph (1). No recommendations were made. See the response to paragraph (1). 3. An identification of each significant recommendation described in previous semiannual reports on which corrective has not been completed. No significant recommendations remain outstanding. 4. A summary of matters referred to prosecutive authorities and the prosecutions and convictions which have resulted. One case associated with the Commission s Universal Services program has been referred to the Department of Justice. 5. A summary of each report made to the head of the establishment under section (6)(b)(2) during the reporting period. No report was made to the Chairman of the FCC under section (6)(b)(2) during the reporting period.
21 Semiannual Report to the Congress A listing, subdivided according to subject matter, of each audit report issued by the Office during the reporting period, and for each audit report, where applicable, the total dollar value of questioned costs (including a separate category for the dollar value of unsupported costs) and the dollar value of recommendations that funds be put to better use. Each audit report issued during the reporting period is listed according to subject matter and described in part II, above. 7. A summary of each particularly significant report. Each significant audit and investigative report issued during the reporting period is summarized within the body of this report. 8. Statistical tables showing the total number of audit reports with questioned costs and the total dollar value of questioned costs. The required statistical table can be found at Attachment A to this report. 9. Statistical tables showing the total number of audit reports with recommendations that funds be put to better use and the total dollar value of such recommendations. The required statistical table can be found at Attachment B to this report. 10. A summary of each audit report issued before the commencement of the reporting period for which no management decision has been made by the end of the reporting period (including the date and title of each such report), an explanation of the reasons such management decision has not been made, and a statement concerning the desired timetable for achieving a management decision on each such report. No audit reports fall within this category. 11. A description and explanation of the reasons for any significant revised management decision made during the reporting period. No management decisions fall within this category.
22 Semiannual Report to the Congress Information concerning any significant management decision with which the Inspector general is in disagreement. No management decisions fall within this category
23 Semiannual Report to the Congress 23 Table I. OIG Audit Reports With Questioned Costs ATTACHMENT A Inspector General Reports With Questioned Costs Number of Reports Questioned Costs Unsupported Costs A. For which no management decision has been made by the commencement of the reporting period. 3 $1,064,276 $253,453 B. Which were issued during the reporting period. 1 25,248 Subtotals (A + B) 4 $1,064,276 $278,701 C. For which a management decision was made during the reporting period. 0 (i) Dollar value of disallowed costs (ii) Dollar value of costs allowed D. For which no management decision has been made by the end of the reporting period. 4 $1,064,276 $278,701 Reports for which no management decision was made within six months of issuance. 3 $1,064,276 $253,453
24 Semiannual Report to the Congress 24 ATTACHMENT B Table II. OIG Audit Reports With Recommendations That Funds Be Put To Better Use Inspector General Reports With Recommendations That Funds Be Put To Better Use Number of Reports Dollar Value A. For which no management decision has been made by the commencement of the reporting period. 0 0 B. Which were issued during the reporting period. 0 0 Subtotals (A + B) 0 0 C. For which a management decision was made during the reporting period. 0 0 (i) Dollar value of recommendations that were agreed to by management. - Based on proposed management action. - Based on proposed legislative action. (ii) Dollar value of recommendations that were not agreed to by management. D. For which no management decision has been made by the end of the reporting period. 0 0 For which no management decision was made within six months of issuance. 0 0
25 Semiannual Report to the Congress 25 CHAPTER 2 INVESTIGATIONS OVERVIEW Investigative matters pursued by this office are generally initiated as a result of allegations received directly through the OIG hotline or from FCC managers and employees who contact the OIG directly. Investigations may also be predicated upon audit or inspection findings of fraud, waste, abuse, corruption, or mismanagement by FCC employees, contractors, and/or subcontractors. Upon receipt of an allegation of an administrative or criminal violation, the OIG usually conducts a preliminary inquiry to determine if an investigation is warranted. Investigations may involve possible violations of regulations regarding employee responsibilities and conduct, federal criminal law, and other regulations and statutes pertaining to the activities of the Commission. Investigative findings may lead to criminal or civil prosecution, or administrative action. The OIG also receives complaints from the general public, both private citizens and commercial enterprises, about the manner in which the FCC executes its programs and oversight responsibilities. All complaints are examined to determine whether there is any basis for OIG audit or investigative action. If nothing within the jurisdiction of the OIG is alleged, the complaint is usually referred to the appropriate FCC bureau or office for response directly to the complainant. A copy of the response is also provided to the OIG. Finally, matters may be referred to this office for investigative action from other governmental entities, such as the General Accounting Office, the Office of Special Counsel or congressional offices.
26 Semiannual Report to the Congress 26 ACTIVITY Five cases were pending from the prior period. An additional 17 complaints were received during the reporting period. Over the last six months 11 cases have been closed. Of those cases, two were determined to be outside the jurisdiction of this office and were referred to law enforcement entities for criminal investigation. 11 cases are still pending. All of those 11 involve the Commission s Universal Service Fund program. They have been referred to the Federal Bureau of Investigation, and the investigations are ongoing. The OIG continues to monitor and coordinate activities regarding these investigations. STATISTICS Cases pending as of March 31, New Cases 17 Cases Closed 11 Cases pending as of September 30,
27 Semiannual Report to the Congress 27 SIGNIFICANT CASE SUMMARIES The OIG initiated an inquiry into allegation of improper use of a FCC employee s name to acquire government rate for hotel room in conjunction with a government-sponsored event. The OIG found no evidence of employee misconduct. The investigation revealed that another person who was legitimately attending the event had the same name of the Commission employee and the acquisition of the government rate under the circumstance was appropriate. Accordingly, the matter was closed. The OIG initiated an inquiry into allegation that Commission employees in the performance of their official duties, among other things, failed to perform legal obligations, apply law and did not process pleadings filed by an organization. The OIG found no evidence of employee misconduct. It was determined that employees performed their duties as part of administrative authority and while decisions may have been erroneous or not rendered expeditiously, such actions did not constitute misconduct, and the matter was closed. The OIG conducted an inquiry into a referral to the FBI by a FCC employee of an allegation by a citizen of possible illegal wiretapping by citizen s former employer. The OIG found no evidence of misconduct in light of the lack of authority by the Commission to conduct criminal investigations. The matter was closed. The OIG conducted an investigation into alleged improper conduct by an employee who attended an ex parte meeting. The alleged conduct consisted of employee agreeing not to disclose information presented as part of an ex parte presentation. The presenters submitted an ex parte filing generally outlining the information presented. Through investigation, the OIG found insufficient evidence to substantiate the allegations and consequently concluded that no misconduct occurred. The matter was closed. The OIG conducted an inquiry into allegations of misconduct by employees in a Commission field office. The alleged misconduct concerned misuse of Commission phones and vehicles, and time and attendance irregularities. Through
28 Semiannual Report to the Congress 28 investigation, the OIG determined that the alleged conduct was deminimis, did not violate applicable standards of conduct and thus did not rise to the level of fraud, waste or abuse constituting misconduct. The OIG conducted an inquiry into allegations of improper conduct by the Commission concerning the Commission s administrative consideration of a particular matter. It was determined that the alleged conduct was policy related and pertained to the merits of a pending administrative matter, and thus did not fall within the jurisdiction of the OIG. The OIG conducted an inquiry into allegations that an employee had improperly leaked information that had not been publicly released concerning a matter that was under consideration by the Commission. The information, which was contained in a draft final decision of the Commission, was allegedly disclosed or released while the draft was being circulated among Commissioners. The OIG determined that the information was disclosed in the course of meetings between Commission personnel and representatives of the party to the proceeding. Further, it was determined that the information was disclosed for the purpose of eliciting a response from the party to a particular allegation. Based on the circumstances of the disclosure, the OIG found no evidence of misconduct and the matter was closed.
29 Semiannual Report to the Congress 29 CHAPTER 3 - IG HOTLINE HOT LINE CALLS The OIG Hotline is manned by a trained Hotline Technician who provides calling parties with assistance in the processing of their complaints. During this reporting period, the OIG Hotline numbers, (202) and (888) , received approximately 750 calls. About 80% of these calls were referred to the FCC s Consumer Center in Gettysburg, Pennsylvania for appropriate handling. The remaining calls, except for a small number, were referred to other Federal, state, or local agencies. The small number of calls that fall within the purview of this Office received from the Hotline, plus direct calls to the Inspector General and the AIG for Investigations, are processed in accordance with established investigative standards.
30 Semiannual Report to the Congress 30 CHAPTER 4 - LEGISLATION OVERVIEW ACTIVITY Pursuant to section 4(a)(2) of the Inspector General Act of 1978 (IG Act), as amended, our office monitors and reviews existing and proposed legislative and regulatory items for their impact on the Office of the Inspector General and the Federal Communications Commission programs and operations. Specifically, we perform this activity to evaluate their potential for encouraging economy and efficiency and preventing fraud, waste, and mismanagement. The Counsel to the IG continued to monitor legislative activities affecting the activities of the OIG and the FCC. During this period, this office continued to monitor those legislative proposals which directly or indirectly impact on the ability of Designated Federal Entity IGs to function independently and objectively. Those specific proposals concerned proposals to consolidate OIGs and to directly and/or indirectly draw distinctions between presidentially appointed IGs and Designated Federal Entity IGs, which may have the effect of undermining the role of the latter.
31 Semiannual Report to the Congress 31 Report Fraud, Waste or Abuse to: Office of the Inspector General Federal Communications Commission CALL Hotline: 202/ or 888/ Toll Free or You are always welcome to write or visit. Federal Communications Commission Portals II Building th St., S.W. Room #2-C762
Semiannual Report to Congress. Office of Inspector General
Semiannual Report to Congress Office of Inspector General Federal Election Commission 999 E Street, N.W., Suite 940 Washington, DC 20463 April 1, 2005 September 30, 2005 November 2005 TABLE OF CONTENTS
Federal Communications Commission Office of Inspector General. FY 2003 Follow-up on the Audit of Web Presence Security
Federal Communications Commission Office of Inspector General FY 2003 Follow-up on the Audit of Web Presence Security Audit Report No. 03-AUD-09-21 October 20, 2004 TABLE OF CONTENTS Page EXECUTIVE SUMMARY
AUDIT REPORT. Federal Energy Regulatory Commission's Fiscal Year 2014 Financial Statement Audit
U.S. Department of Energy Office of Inspector General Office of Audits and Inspections AUDIT REPORT Federal Energy Regulatory Commission's Fiscal Year 2014 Financial Statement Audit OAS-FS-15-05 December
Five-Year Strategic Plan
U.S. Department of Education Office of Inspector General Five-Year Strategic Plan Fiscal Years 2014 2018 Promoting the efficiency, effectiveness, and integrity of the Department s programs and operations
THE FCA INSPECTOR GENERAL: A COMMITMENT TO PUBLIC SERVICE
THE FCA INSPECTOR GENERAL: A COMMITMENT TO PUBLIC SERVICE FORWARD I am pleased to introduce the mission and authorities of the Office of Inspector General for the Farm Credit Administration. I hope this
NOT ALL COMMUNITY SERVICES BLOCK GRANT RECOVERY ACT COSTS CLAIMED
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL NOT ALL COMMUNITY SERVICES BLOCK GRANT RECOVERY ACT COSTS CLAIMED ON BEHALF OF THE COMMUNITY ACTION PARTNERSHIP OF NATRONA COUNTY FOR
THE FRAUD PREVENTION SYSTEM IDENTIFIED MILLIONS IN MEDICARE SAVINGS, BUT THE DEPARTMENT COULD STRENGTHEN SAVINGS DATA
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL THE FRAUD PREVENTION SYSTEM IDENTIFIED MILLIONS IN MEDICARE SAVINGS, BUT THE DEPARTMENT COULD STRENGTHEN SAVINGS DATA BY IMPROVING ITS
Department of Homeland Security
Department of Homeland Security United States Coast Guard s Management Letter for FY 2012 DHS Consolidated Financial Statements Audit OIG-13-59 April 2013 OFFICE OF INSPECTOR GENERAL Department of Homeland
Fiscal Year 2014 Work Plan
Federal Election Commission Office of Inspector General Fiscal Year 2014 Work Plan Lynne A. McFarland Inspector General TABLE OF CONTENTS A Message from the Inspector General--------------------------------------------
Federal Communications Commission Office of Inspector General
Federal Communications Commission Office of Inspector General Report on Government Information Security Reform Act Evaluation - Findings and Recommendations Report No. 01-AUD-11-43 November 29, 2001 Executive
U.S. Department of Justice Office of the Inspector General. Improving the Grant Management Process
U.S. Department of Justice Office of the Inspector General Improving the Grant Management Process February 2009 u.s. Department of Justice Office of the Inspector General Improving the Grant Management
EPA Should Improve Policies and Procedures to Ensure Effective DCAA Audit Report Resolution
U.S. ENVIRONMENTAL PROTECTION AGENCY OFFICE OF INSPECTOR GENERAL EPA Should Improve Policies and Procedures to Ensure Effective DCAA Audit Report Resolution Report No. 12-P-0071 November 10, 2011 Report
UNITED STATES INTERNATIONAL TRADE COMMISSION WASHINGTON, DC 20436
OFFICE OF INSPECTOR GENERAL UNITED STATES INTERNATIONAL TRADE COMMISSION WASHINGTON, DC 20436 April 30, 2009 I hereby submit this Semiannual Report for the period October 1,2008 through March 31, 2009.
U.S. Department of Energy Office of Inspector General Office of Audit Services. Audit Report. Selected Energy Efficiency and Renewable Energy Projects
U.S. Department of Energy Office of Inspector General Office of Audit Services Audit Report Selected Energy Efficiency and Renewable Energy Projects DOE/IG-0689 May 2005 SELECTED ENERGY EFFICIENCY AND
Department of Homeland Security
Department of Homeland Security Offce of Intelligence and Analysis Management Letter for FY 2012 DHS Consolidated Financial Statements Audit OIG-13-76 April 2013 OFFICE OF INSPECTOR GENERAL Department
Department of Homeland Security. U.S. Coast Guard s Maritime Patrol Aircraft
Department of Homeland Security OIG-12-73 (Revised) August 2012 August 31, 2012 Office of Inspector General U.S. Department of Homeland Security Washington, DC 20528 August 31, 2012 Preface The Department
Office of Inspector General
DEPARTMENT OF HOMELAND SECURITY < Office of Inspector General Letter Report: Review of DHS Financial Systems Consolidation Project OIG-08-47 May 2008 Office of Inspector General U.S. Department of Homeland
OFFICE OF THE SECRETARY
OFFICE OF THE SECRETARY Status of Departmental Actions to Correct National Weather Service Mismanagement of Funds FINAL REPORT NO. OIG-13-029-1 SEPTEMBER 13, 2013 U.S. Department of Commerce Office of
Audit of Controls Over Contract Payments FINAL AUDIT REPORT
Audit of Controls Over Contract Payments FINAL AUDIT REPORT ED-OIG/A07-A0015 March 2001 Our mission is to promote the efficient U.S. Department of Education and effective use of taxpayer dollars Office
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION
TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION The Internal Revenue Service September 14, 2010 Reference Number: 2010-10-115 This report has cleared the Treasury Inspector General for Tax Administration
INSPECTOR GENERAL ACT OF 1978, AS AMENDED
INSPECTOR GENERAL ACT OF 1978, AS AMENDED (Current through Pub. L. 113-126, enacted July 7, 2014) Pub. L. 95 452, Oct. 12, 1978, 92 Stat. 1101, as amended by Pub. L. 96 88, title V, 508(n), Oct. 17, 1979,
AUDIT REPORT 12-1 8. Audit of Controls over GPO s Fleet Credit Card Program. September 28, 2012
AUDIT REPORT 12-1 8 Audit of Controls over GPO s Fleet Credit Card Program September 28, 2012 Date September 28, 2012 To Director, Acquisition Services From Inspector General Subject Audit Report Audit
Department of Homeland Security
for the Immigration and Customs Enforcement Component of the FY 2013 Department of Homeland Security s Financial Statement Audit OIG-14-85 April 2014 OFFICE OF INSPECTOR GENERAL Department of Homeland
Statistical Highlights of OIG Activities
Semiannual Report to the Congress October 1, 2010 March 31, 2011 Statistical Highlights of OIG Activities October 1, 2010 through March 31, 2011 Dollar Impact Questioned Costs $107,558,867 Funds Put to
OFFICE OF FINANCIAL REGULATION COLLECTION AGENCY REGISTRATIONS MORTGAGE-RELATED AND CONSUMER COLLECTION AGENCY COMPLAINTS PRIOR AUDIT FOLLOW-UP
REPORT NO. 2013-031 OCTOBER 2012 OFFICE OF FINANCIAL REGULATION COLLECTION AGENCY REGISTRATIONS MORTGAGE-RELATED AND CONSUMER COLLECTION AGENCY COMPLAINTS PRIOR AUDIT FOLLOW-UP Operational Audit COMMISSIONER
INSPECTOR GENERAL STATEMENT ON THE FEDERAL COMMUNICATIONS COMMISSION S MAJOR MANAGEMENT CHALLENGES FISCAL YEAR 2005
INSPECTOR GENERAL STATEMENT ON THE FEDERAL COMMUNICATIONS COMMISSION S MAJOR MANAGEMENT CHALLENGES FISCAL YEAR 2005 05-AUD-04-08 November 15, 2005 Office of Inspector General ******* Federal Communications
HEALTH INSURANCE MARKETPLACES GENERALLY PROTECTED PERSONALLY IDENTIFIABLE INFORMATION BUT COULD IMPROVE CERTAIN INFORMATION SECURITY CONTROLS
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL HEALTH INSURANCE MARKETPLACES GENERALLY PROTECTED PERSONALLY IDENTIFIABLE INFORMATION BUT COULD IMPROVE CERTAIN INFORMATION SECURITY
Work Plan ongoing and planned audit and evaluation projects. Current as of June 5, 2015
Work Plan ongoing and planned audit and evaluation projects Current as of June 5, 2015 Overview The Work Plan presents the audits and evaluations that the Office of Inspector General (OIG) is conducting
TITLE I GENERAL PROVISIONS
Public Law 101-576 November 15, 1990 Chief Financial Officers Act of 1990 One Hundred First Congress of the United States of America AT THE SECOND SESSION Begun and held at the City of Washington on Tuesday,
U.S. Chemical Safety and Hazard Investigation Board Should Determine the Cost Effectiveness of Performing Improper Payment Recovery Audits
U.S. ENVIRONMENTAL PROTECTION AGENCY OFFICE OF INSPECTOR GENERAL U.S. Chemical Safety and Hazard Investigation Board Should Determine the Cost Effectiveness of Performing Improper Payment Recovery Audits
INSPECTOR GENERAL UNITED STATES POSTAL SERVICE
OFFICE OF INSPECTOR GENERAL UNITED STATES POSTAL SERVICE Trends and Systemic Issues in Defense Contract Audit Agency Audit Work for Fiscal Years 2009-2012 Management Advisory Report Report Number March
FY2010 Summary of Performance and Financial Information
FY2010 Summary of Performance and Financial Information U.S. OFFICE OF SPECIAL COUNSEL 1730 M Street, N.W., Suite 300 Washington, D.C. 20036-4505 (www.osc.gov) About This Report This Report summarizes
REVIEW OF MEDICARE CONTRACTOR INFORMATION SECURITY PROGRAM EVALUATIONS FOR FISCAL YEAR 2013
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL REVIEW OF MEDICARE CONTRACTOR INFORMATION SECURITY PROGRAM EVALUATIONS FOR FISCAL YEAR 2013 Inquiries about this report may be addressed
Office of Financial Management's Management Letter for DHS' FY 2014 Financial Statements Audit
Office of Financial Management's Management Letter for DHS' FY 2014 Financial Statements Audit April 16, 2015 OIG-15-70 HIGHLIGHTS Office of Financial Management s Management Letter for DHS FY 2014 Financial
LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC.
LEGAL SERVICES CORPORATION OFFICE OF INSPECTOR GENERAL FINAL REPORT ON SELECTED INTERNAL CONTROLS RHODE ISLAND LEGAL SERVICES, INC. RNO 140000 Report No. AU 16-05 March 2016 www.oig.lsc.gov TABLE OF CONTENTS
REPORT ON INDEPENDENT EVALUATION AND ASSESSMENT OF INTERNAL CONTROL FOR CONTRACT OVERSIGHT
REPORT ON INDEPENDENT EVALUATION AND ASSESSMENT OF INTERNAL CONTROL FOR CONTRACT OVERSIGHT SUBMITTED TO THE U.S. SECURITIES AND EXCHANGE COMMISSION OFFICE OF INSPECTOR GENERAL Cotton & Company LLP Auditors
Inspector General s Semiannual Report to Congress
APPALACHIAN REGIONAL COMMISSION Inspector General s Semiannual Report to Congress October 1, 2005 March 31, 2006 April 2006 MEMORANDUM FOR SUBJECT: THE FEDERAL CO-CHAIR Semiannual Report to Congress In
OREGON PROPERLY VERIFIED CORRECTION OF DEFICIENCIES IDENTIFIED DURING SURVEYS OF NURSING HOMES PARTICIPATING IN MEDICARE AND MEDICAID
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL OREGON PROPERLY VERIFIED CORRECTION OF DEFICIENCIES IDENTIFIED DURING SURVEYS OF NURSING HOMES PARTICIPATING IN MEDICARE AND MEDICAID
ARKANSAS GENERALLY SUPPORTED ITS CLAIM FOR FEDERAL MEDICAID REIMBURSEMENT
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL ARKANSAS GENERALLY SUPPORTED ITS CLAIM FOR FEDERAL MEDICAID REIMBURSEMENT Inquiries about this report may be addressed to the Office
STATEMENT OF J. RICHARD BERMAN ASSISTANT INSPECTOR GENERAL FOR AUDITS OFFICE OF INSPECTOR GENERAL U. S. DEPARTMENT OF HOMELAND SECURITY BEFORE THE
STATEMENT OF J. RICHARD BERMAN ASSISTANT INSPECTOR GENERAL FOR AUDITS OFFICE OF INSPECTOR GENERAL U. S. DEPARTMENT OF HOMELAND SECURITY BEFORE THE SELECT COMMITTEE ON HOMELAND SECURITY U. S. HOUSE OF REPRESENTATIVES
UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL 400 MARYLAND AVENUE, S.W. WASHINGTON, DC 20202-1500.
UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL 400 MARYLAND AVENUE, S.W. WASHINGTON, DC 20202-1500 February 1, 2006 Michell Clark, Designee Assistant Secretary for Management and Acting
Independent Auditors Report
KPMG LLP Suite 12000 1801 K Street, NW Washington, DC 20006 Independent Auditors Report Administrator and Acting Inspector General United States General Services Administration: Report on the Financial
Audit of Case Activity Tracking System Security Report No. OIG-AMR-33-01-02
Audit of Case Activity Tracking System Security Report No. OIG-AMR-33-01-02 BACKGROUND OBJECTIVES, SCOPE, AND METHODOLOGY FINDINGS INFORMATION SECURITY PROGRAM AUDIT FOLLOW-UP CATS SECURITY PROGRAM PLANNING
Office of Inspector General Office of Audit
OFFICE OF WORKERS COMPENSATION PROGRAMS Office of Inspector General Office of Audit FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT September 30, 2009 and 2008 This report was prepared by KPMG, LLP,
Department of Homeland Security
Department of Homeland Security Management Directorate s Management Letter for FY 2013 DHS Financial Statements Audit OIG-14-73 April 2014 OFFICE OF INSPECTOR GENERAL Department of Homeland Security Washington,
TITLE III INFORMATION SECURITY
H. R. 2458 48 (1) maximize the degree to which unclassified geographic information from various sources can be made electronically compatible and accessible; and (2) promote the development of interoperable
QUALITY CONTROL REVIEW REPORT
IG-02-007 QUALITY CONTROL REVIEW REPORT ERNST & YOUNG LLP AND DEFENSE CONTRACT AUDIT AGENCY AUDIT OF SOUTHWEST RESEARCH INSTITUTE, FISCAL YEAR ENDED SEPTEMBER 24, 1999 January 23, 2002 OFFICE OF INSPECTOR
Descriptions of Internships Available in the SEC s Divisions and Offices
Descriptions of Internships Available in the SEC s Divisions and Offices The SEC hires interns across the country into a variety of jobs. Below are descriptions of the different divisions and offices that
AUDIT REPORT REPORT NUMBER 14 08. Information Technology Professional Services Oracle Software March 25, 2014
AUDIT REPORT REPORT NUMBER 14 08 Information Technology Professional Services Oracle Software March 25, 2014 Date March 25, 2014 To Chief Information Officer Director, Acquisition Services From Inspector
United States Chemical Safety and Hazard Investigation Board
United States Chemical Safety and Hazard Investigation Board Audit of Financial Statements As of and for the Years Ended September 30, 2005 and 2004 Submitted By Leon Snead & Company, P.C. Certified Public
Master Document Audit Program. Version 1.5, dated September 2015 B-01 Planning Considerations
Activity Code 11070 Version 1.5, dated September 2015 B-01 Planning Considerations Accounting System Audit Audit Specific Independence Determination Members of the audit team and internal specialists consulting
Department of Homeland Security
DHS System To Enable Telework Needs a Disaster Recovery Capability OIG-14-55 March 2014 Washington, DC 20528 / www.oig.dhs.gov March 21, 2014 MEMORANDUM FOR: FROM: SUBJECT: Luke J. McCormack Chief Information
U.S. Department of Energy Office of Inspector General Office of Audits and Inspections
U.S. Department of Energy Office of Inspector General Office of Audits and Inspections Audit Report The Department of Energy's Weatherization Assistance Program Funded under the American Recovery and Reinvestment
Department of Homeland Security Office of Inspector General
Department of Homeland Security Office of Inspector General Review of the Department of Homeland Security s Master List of Recovery Act Contracts and Grants American Recovery and Reinvestment Act of 2009
Department of Veterans Affairs Office of Inspector General Strategic Plan FY 2009-2015
Department of Veterans Affairs Office of Inspector General Strategic Plan FY 2009-2015 Plans are nothing; planning is everything. -Dwight D. Eisenhower The Strategic Plan of the VA Office of Inspector
MEDICARE COMPLIANCE FOLLOWUP REVIEW OF BOSTON MEDICAL CENTER
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL MEDICARE COMPLIANCE FOLLOWUP REVIEW OF BOSTON MEDICAL CENTER Inquiries about this report may be addressed to the Office of Public Affairs
2IÀFHRI,QVSHFWRU*HQHUDO
2IÀFHRI,QVSHFWRU*HQHUDO Santa Clara Pueblo, New Mexico, Needs Assistance to Ensure Compliance with FEMA Public Assistance Grant Requirements OIG-14-128-D August 2014 Washington, DC 20528 I www.oig.dhs.gov
Audit of the Administrative and Loan Accounting Center, Austin, Texas
Department of Veterans Affairs Office of Inspector General Audit of the Administrative and Loan Accounting Center, Austin, Texas The Administrative and Loan Accounting Center needed to strengthen certain
Department of Homeland Security
Department of Homeland Security National Flood Insurance Program s Management Letter for FY 2011 DHS Consolidated Financial Statements Audit (Redacted) OIG-12-71 April 2012 (Revised) Office of Inspector
The FDIC s Data Submissions through the Governmentwide Financial Report System as of September 30, 2015
Office of Audits and Evaluations Report No. AUD-16-002 The FDIC s Data Submissions through the Governmentwide Financial Report System as of September 30, 2015 February 2016 Executive Summary The FDIC s
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL THE CENTERS FOR MEDICARE & MEDICAID SERVICES IMPLEMENTATION OF SECURITY CONTROLS OVER THE MULTIDIMENSIONAL INSURANCE DATA ANALYTICS SYSTEM
Department of Homeland Security
U.S. Citizenship and Immigration Services Tracking and Monitoring of Potentially Fraudulent Petitions and Applications for Family-Based Immigration Benefits OIG-13-97 June 2013 Washington, DC 20528 / www.oig.dhs.gov
Title V Preventing Fraud and Abuse. Subtitle A- Establishment of New Health and Human Services and Department of Justice Health Care Fraud Positions
Title V Preventing Fraud and Abuse Subtitle A- Establishment of New Health and Human Services and Department of Justice Health Care Fraud Positions Sec. 501. Health and Human Services Senior Advisor There
AN ACT IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
AN ACT IN THE COUNCIL OF THE DISTRICT OF COLUMBIA To amend the District of Columbia Procurement Practices Act of 1985 to make the District s false claims act consistent with federal law and thereby qualify
CHAPTER 58. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey:
CHAPTER 58 AN ACT establishing an Office of the Medicaid Inspector General, supplementing Title 30 of the Revised Statutes, amending P.L.1999, c.162, and making an appropriation. BE IT ENACTED by the Senate
AUDIT OF NASA GRANTS AWARDED TO THE PHILADELPHIA COLLEGE OPPORTUNITY RESOURCES FOR EDUCATION
JULY 26, 2012 AUDIT REPORT OFFICE OF AUDITS AUDIT OF NASA GRANTS AWARDED TO THE PHILADELPHIA COLLEGE OPPORTUNITY RESOURCES FOR EDUCATION OFFICE OF INSPECTOR GENERAL National Aeronautics and Space Administration
Office of Inspector General
DEPARTMENT OF HOMELAND SECURITY Office of Inspector General Enhanced Configuration Controls and Management Policies Can Improve USCG Network Security (Redacted) Notice: The Department of Homeland Security,
AUDITOR GENERAL DAVID W. MARTIN, CPA
AUDITOR GENERAL DAVID W. MARTIN, CPA AGENCY FOR HEALTH CARE ADMINISTRATION ADMINISTRATIVE ACTIVITIES Operational Audit SUMMARY This operational audit of the Agency for Health Care Administration (Agency)
AUDIT OF FINANCIAL STATEMENTS, EFFECTIVENESS OF INTERNAL CONTROL, AND COMPLIANCE WITH LAWS AND REGULATIONS
AUDITOR S REPORTS The Honorable Carolyn W. Colvin Acting Commissioner November 10, 2014 The Chief Financial Officers Act of 1990 (CFO) (Pub. L. No. 101-576), as amended, requires that the Social Security
Funding Invoices to Expedite the Closure of Contracts Before Transitioning to a New DoD Payment System (D-2002-076)
March 29, 2002 Financial Management Funding Invoices to Expedite the Closure of Contracts Before Transitioning to a New DoD Payment System (D-2002-076) Department of Defense Office of the Inspector General
Handling Disagreement with Superiors Decisions and Whistleblowing
Handling Disagreement with Superiors Decisions and Whistleblowing The mandate of the Office of Inspector General (OIG) is to root out fraud, waste, and abuse, as well as promote the economy and efficiency
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF SERVICEMASTER GLOBAL HOLDINGS, INC.
CHARTER OF THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS OF SERVICEMASTER GLOBAL HOLDINGS, INC. Adopted by the Board of Directors on July 24, 2007; and as amended June 13, 2014. Pursuant to duly adopted
H. R. 5005 11 SEC. 201. DIRECTORATE FOR INFORMATION ANALYSIS AND INFRA STRUCTURE PROTECTION.
H. R. 5005 11 (d) OTHER OFFICERS. To assist the Secretary in the performance of the Secretary s functions, there are the following officers, appointed by the President: (1) A Director of the Secret Service.
CMS DID NOT ALWAYS MANAGE AND OVERSEE CONTRACTOR PERFORMANCE
Department of Health and Human Services OFFICE OF INSPECTOR GENERAL CMS DID NOT ALWAYS MANAGE AND OVERSEE CONTRACTOR PERFORMANCE FOR THE FEDERAL MARKETPLACE AS REQUIRED BY FEDERAL REQUIREMENTS AND CONTRACT
January 9, 2009 MEMORANDUM FOR THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS, CHIEF FINANCIAL OFFICERS, AND INSPECTORS GENERAL
EXECUTIVE OFFICE OF THE PRESIDENT OFFICE OF MANAGEMENT AND BUDGET WASHINGTON, D.C. 20503 DEPUTY DIRECTOR FOR MANAGEMENT M-09-06 January 9, 2009 MEMORANDUM FOR THE HEADS OF EXECUTIVE DEPARTMENTS AND ESTABLISHMENTS,
Department of Homeland Security
Department of Homeland Security United States Secret Service s Management Letter for FY 2013 DHS Financial Statements Audit OIG-14-74 April 2014 OFFICE OF INSPECTOR GENERAL Department of Homeland Security
UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL. January 25, 2016
UNITED STATES DEPARTMENT OF EDUCATION OFFICE OF INSPECTOR GENERAL AUDIT SERVICES Sacramento Audit Region January 25, 2016 Dr. Mitchell D. Chester Commissioner Massachusetts Department of Elementary and
RULES OF THE AUDITOR GENERAL
RULES OF THE AUDITOR GENERAL CHAPTER 10.550 LOCAL GOVERNMENTAL ENTITY AUDITS EFFECTIVE 9-30-15 RULES OF THE AUDITOR GENERAL CHAPTER 10.550 TABLE OF CONTENTS Rule Description Page Section No. PREFACE TO
United States Secret Service's Management Letter for DHS' FY 2014 Financial Statements Audit
United States Secret Service's Management Letter for DHS' FY 2014 Financial Statements Audit April 8, 2015 OIG-15-58 HIGHLIGHTS United States Secret Service s Management Letter for DHS FY 2014 Financial
REVIEW OF NASA S INTERNAL CONTROLS FOR AWARDS WITH SMALL BUSINESSES
FEBRUARY 28, 2013 AUDIT REPORT OFFICE OF AUDITS REVIEW OF NASA S INTERNAL CONTROLS FOR AWARDS WITH SMALL BUSINESSES OFFICE OF INSPECTOR GENERAL National Aeronautics and Space Administration REPORT NO.
Department of Defense MANUAL
Department of Defense MANUAL NUMBER 7600.07 August 3, 2015 IG DoD SUBJECT: DoD Audit Manual References: See Enclosure 1 1. PURPOSE. This manual: a. Reissues DoD 7600.07-M (Reference (a)) in accordance
Department of Homeland Security Office of Inspector General
Department of Homeland Security Office of Inspector General Penetration Testing of Law Enforcement Credential Used to Bypass Screening (Unclassified Summary) OIG-09-99 September 2009 Office of Inspector
Department of Homeland Security
CBP Acquisition of Aviation Management Tracking System OIG-12-104 (Revised) August 2012 August 31, 2012 Background The (DHS) has the world s largest law enforcement aviation organization. Both U.S. Customs
FY 2015 Internal Audit Annual Report
FY 2015 Internal Audit Annual Report Purpose of the Internal Audit Annual Report: To provide information on the assurance services, consulting services, and other activities of the internal audit function.
Chairman Chaffetz, Ranking Member Cummings, and the members of the Committee on Oversight and Government Reform:
Statement of Deputy Inspector General Sandra D. Bruce U.S. Department of Education Before the Committee on Oversight and Government Reform and the United States House of Representatives February 2, 2016
CHAPTER 3 FINANCIAL MANAGEMENT SYSTEMS: POLICY, ROLES AND RESPONSIBILITIES FOR CONFORMANCE, EVALUATION, AND REPORTING
CHAPTER 3 FINANCIAL MANAGEMENT SYSTEMS: POLICY, ROLES AND RESPONSIBILITIES FOR CONFORMANCE, EVALUATION, AND REPORTING 0301. GENERAL. By statute the head of a Federal agency is responsible for establishing
Privacy Impact Assessment Of the. Office of Inspector General Information Technology Infrastructure Systems
Privacy Impact Assessment Of the Office of Inspector General Information Technology Infrastructure Systems Program or application name: Office of Inspector General Information Technology Infrastructure
FROM: Kenneth D. Ackerman /s/ Ken Ackerman 1-18-01 Administrator
United States Department of Agriculture Farm and Foreign Agricultural Services Risk Management Agency BULLETIN NO.: MGR-00-016.2 TO: All Reinsured Companies All Risk Management Agency Field Offices All
APPALACHIAN REGIONAL COMMISSION FINANCIAL STATEMENTS
APPALACHIAN REGIONAL COMMISSION FINANCIAL STATEMENTS As of And For The Years Ended APPALACHIAN REGIONAL COMMISSION TABLE OF CONTENTS Page(s) Independent Auditor s Report... 1-3 Financial Statements Balance
HIPAA BUSINESS ASSOCIATE AGREEMENT
HIPAA BUSINESS ASSOCIATE AGREEMENT This HIPAA Business Associate Agreement ( Agreement ) is by and between ( Covered Entity ) and Xelex Digital, LLC ( Business Associate ), and is effective as of. WHEREAS,
How To Check If Nasa Can Protect Itself From Hackers
SEPTEMBER 16, 2010 AUDIT REPORT OFFICE OF AUDITS REVIEW OF NASA S MANAGEMENT AND OVERSIGHT OF ITS INFORMATION TECHNOLOGY SECURITY PROGRAM OFFICE OF INSPECTOR GENERAL National Aeronautics and Space Administration
perform cost settlements to ensure that future final payments for school-based services are based on actual costs.
Page 2 Kerry Weems perform cost settlements to ensure that future final payments for school-based services are based on actual costs. In written comments on our draft report, the State agency concurred
Privacy Impact Assessment
Privacy Impact Assessment For: Education Investigative Tracking System (EDITS) Date: April 10, 2013 Point of Contact: Hui Yang System Owner: Wanda A. Scott Author: William Hamel Office of Inspector General
OFFICE OF INSPECTOR GENERAL. Audit Report
OFFICE OF INSPECTOR GENERAL Audit Report Select Financial Management Integrated System Business Process Controls Need Improvement Report No. 16-02 November 30, 2015 RAILROAD RETIREMENT BOARD EXECUTIVE
OFFICE OF THE INSPECTOR GENERAL SOCIAL SECURITY ADMINISTRATION
OFFICE OF THE INSPECTOR GENERAL SOCIAL SECURITY ADMINISTRATION CONTRACTOR SECURITY OF THE SOCIAL SECURITY ADMINISTRATION S HOMELAND SECURITY PRESIDENTIAL DIRECTIVE 12 CREDENTIALS June 2012 A-14-11-11106
AUDIT OF THE MACOMB COUNTY SHERIFF S OFFICE EQUITABLE SHARING PROGRAM ACTIVITIES MOUNT CLEMENS, MICHIGAN EXECUTIVE SUMMARY*
AUDIT OF THE MACOMB COUNTY SHERIFF S OFFICE EQUITABLE SHARING PROGRAM ACTIVITIES MOUNT CLEMENS, MICHIGAN EXECUTIVE SUMMARY* The Department of Justice (DOJ) Office of the Inspector General (OIG) conducted
Los Angeles Unified School District Office of the Inspector General Contract Audit Unit Contract Audit Report
Los Angeles Unified School District Office of the Inspector General Contract Audit Unit Contract Audit Report Incurred Cost Audit Science Applications International Corp. Contract No. 0300908 CA 05-513
How To Audit A Bank
Financial Statements (With Independent Auditors Reports Thereon) Table of Contents Page Management s Discussion and Analysis (unaudited) 1 Independent Auditors Report 5 Independent Auditors Report on Internal
POLICY AND STANDARDS. False Claims Laws and Whistleblower Protections
POLICY AND STANDARDS Corporate Policy Applicability: Magellan BH (M) NIA (N) ICORE (I) Magellan Medicaid Administration (A) Corporate Policy: Policy Number: Policy Name: Date of Inception: January 1, 2007
United States Chemical Safety and Hazard Investigation Board
United States Chemical Safety and Hazard Investigation Board Audit of Financial Statements As of and for the Years Ended September 30, 2005 and 2004 Submitted By Leon Snead & Company, P.C. Certified Public