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«SEMIANNUAL REPORT TO THE CONGRESS October 1, 2013 to March 31, 2014 SUMMARY OF OIG ACCOMPLISHMENTS Financial Results Questioned costs Issued during ...»

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Inspection of Department-Required and Congressionally Mandated Reports: Assessment of Resource Implications (ISP-I-11-11) In the October 2010 inspection of Department-Required and Congressionally Mandated Reports, OIG recommended that the Office of Management Policy, Rightsizing, and Innovation (M/PRI) direct all missions to document the approximate cost (to reflect time and pay scales of personnel involved) devoted to preparation of congressionally mandated and Department-required reports, and to include this data in the annual budget requests. In response to OIG’s recommendation, M/PRI surveyed select posts to determine how much time was spent preparing data and report narratives for five congressionally mandated reports (Trafficking in Persons, Human Rights Report, International Religious Freedom, Annual Country Report on Terrorism, and International Narcotics Control Strategy Report) and four Department-required reports (Global Economic Statecraft, Post Profile Reports, Residential Property Reports, and Mission Resource Requests).

Based on the data collected, the Trafficking in Persons, the International Religious Freedom, and the Human Rights Reports were found to be the most redundant.

Following consultations with both the Office to Monitor and Combat Trafficking in Persons and the Bureau of Democracy, Human Rights, and Labor, additional actions were taken to further reduce the reporting burden on overseas posts, including reduction of the time to obtain clearances, linking of the data used in the three reports, and limitation of the number of questions that must be researched and answered by posts for the three reports.

53 Inspection of the Bureau of Administration, Global Information Services, Office of Information Programs and Services (ISP-I-12-54) In the September 2012 inspection of the Office of Information Programs and Services, OIG recommended that the Bureau of Administration postpone the consolidation of information technology support services for the entire Office of Global Information Services until the bureau has completed an analysis of the benefits of such consolidation from cost, resources, funding, and customer-service perspectives. In response to OIG’s recommendation, the Department surveyed all client end users for feedback, completed an impact assessment on the proposed IT consolidation, and conducted a review of cost savings. As a result of IT consolidation, cost savings in the amount of $2.5 million was realized based on the elimination of redundant contractor support and development costs.

Inspection of Embassy Lisbon, Portugal and Constituent Posts (ISP-I-12-53A) In the September 2012 inspection of Embassy Lisbon, OIG recommended the elimination of several locally employed staff positions and the closure of Consular Agency Funchal, Madeira. Consular Agency Funchal closed on June 7, 2013, resulting in annual cost savings in the amount of $75,000. The abolishment of four locally employed staff positions resulted in funds put to better use in the amount of $182,298.

Inspection of Embassy Rabat, Morocco (ISP-I-13-30) In the June 2013 inspection report of Embassy Rabat, OIG recommended that Embassy Rabat abolish the manager-assistant position in the public affairs section of the eligible-family-member program. In response to OIG’s recommendation, the Department abolished the local employed staff position, resulting in $53,750 in funds put to better use.

54

SIGNIFICANT INSPECTIONS RECOMMENDATIONS

PENDING FINAL ACTION

–  –  –

58

APPENDIX 6: PEER REVIEWS OF OIG

OPERATIONS Peer reviews are conducted of an OIG audit organization’s system of quality control on a 3-year cycle in accordance with the Council of the Inspectors General on Integrity and Efficiency (CIGIE) Guide for Conducting External Peer Reviews of the Audit Organizations of Federal Offices of Inspector General, based on requirements in the Government Auditing Standards. Federal audit organizations can receive a rating of pass, pass with deficiencies, or fail.

The Office of Audits did not undergo a peer review during this reporting period. The last Office of Audits peer review was conducted by the Department of the Interior (DOI) OIG for the reporting period October 1, 2012, to March 31, 2013. The Office of Audits received a peer review rating of pass. The letter of comment accompanying DOI’s report contained one recommendation, and the Department of State OIG completed all actions for the recommendation as of September 3, 2013.

During a prior reporting period (April 1, 2013, to September 30, 2013), the Department of State OIG conducted a peer review of the system of quality control of the Federal Deposit Insurance Corporation (FDIC) OIG. FDIC OIG received a peer review rating of pass. The letter of comment accompanying the system review report contained six recommendations. Two recommendations are closed, but four recommendations remain outstanding or have not been fully implemented as of March 31, 2014.

The OIG Office of Investigations (INV) did not have an external peer review of its investigative operations during this reporting period. The review conducted in September 2011 by the Railroad Retirement Board OIG found the Office of Investigations to be in compliance with the CIGIE standards for internal safeguards and management procedures. The Railroad Retirement Board OIG did not make any formal recommendations in its report. INV’s next peer review will be conducted by the Tennessee Valley Authority during the next reporting period.





5960BROADCASTING BOARD OF GOVERNORSOFFICE OF AUDITS

Audit of the Broadcasting Board of Governors Information Security Program (AUD-IT-IB-14-02) In accordance with the Federal Information Security Management Act of 2002 (FISMA), the Office of Inspector General (OIG) contracted with Williams, Adley & Company-DC, LLP to perform an independent audit of the Broadcasting Board of Governors (BBG) Information Security Program’s compliance with Federal laws, regulations, and standards established by FISMA, the Office of Management and Budget (OMB), and the National Institute of Standards and Technology (NIST).

Overall, the contractor found that BBG had implemented an information-security program and had made progress during FY 2013, but the audit identified control weaknesses that, if exploited, could cause security security breaches.

Collectively, the control weaknesses identified in this audit represented a significant deficiency, as defined by OMB Memorandum M-12-20, to enterprise-wide security.

The weakened security controls could adversely affect the confidentiality, integrity, and availability of information and information systems. A further compounding factor is that BBG had not fully taken corrective action to remediate all of the control weaknesses identified in the FY 2012 FISMA report. The report contained 13 recommendations to address security deficiencies identified in eleven reportable areas, the most significant of which were related to risk- management framework, continuous monitoring program, enterprise-wide and system-specific contingency plan, incident response and reporting program, and the Plans of Action and Milestones (POA&M) process.

Independent Auditor’s Report on the Broadcasting Board of Governors 2013 Financial Statements (AUD-FM-IB-14-14) An independent external auditor audited the BBG’s annual consolidated financial statements as of, and for the year ended, September 30, 2013. The auditor found the consolidated financial statements present fairly, in all material respects, the financial position of BBG as of September 30, 2013, and its net cost of operations, changes in net position, and budgetary resources for the year then ended, in accordance with accounting principles generally accepted in the United States of America.

63 The auditor found certain material weaknesses and a significant deficiency in internal control over financial reporting. Specifically, the auditor found material weaknesses in grantee monitoring and accounting for grant advance; property, plant, and equipment; and budgetary accounting; as well as a significant deficiency in information technology. The auditor also found instances of noncompliance with certain provisions of laws, regulations, contracts, and grant agreements, including Federal grant regulations, the Prompt Pay Act, the Antideficiency Act, Federal Acquisition Regulations, the Internal Revenue Service Code, and the Federal Managers’ Financial Integrity Act.

Management Letter Related to the Audit of the Broadcasting Board of Governors 2013 Financial Statements (AUD-FM-IB-14-15) During the audit of BBG’s 2013 financial statements, the independent external auditor identified internal control weaknesses or instances of noncompliance with selected provisions of applicable laws and regulations relating to reconciliation of transactions recorded in suspense accounts, maintenance of time and attendance documentation, oversight of after-employment benefits for foreign-service nationals, accounting for contingent liabilities, presentation of the Statement of Net Cost, preparation of the Statement of Budgetary Resources, and requirement for financial disclosure reports. The external auditor recommended that BBG take appropriate action to address these weaknesses.

64

APPENDIX 1: INVESTIGATIVE

ACTIVITIES

–  –  –

66

APPENDIX 3: SAVINGS AND MORE

EFFECTIVE USE OF RESOURCES

TABLE 1: OIG REPORTS WITH QUESTIONED COSTS

None.

TABLE 2: OIG REPORTS WITH RECOMMENDATIONS THAT

FUNDS BE PUT TO BETTER USE

None.

67

TABLE 3: OFFICE OF MANAGEMENT AND BUDGET

CIRCULAR A-133 AUDITS Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, establishes audit requirements for state and local governments, colleges and universities, and nonprofit organizations receiving Federal awards. Under this circular, covered entities that expend $500,000 or more a year in Federal funds must obtain an annual organization-wide “single audit” that includes the entity’s financial statements and compliance with Federal award requirements. These audits are conducted by non-Federal auditors, such as public accounting firms and state auditors.

OIG reviews selected audit reports for findings and questioned costs related to BBG awards and to ensure that the reports comply with the requirements of OMB Circular A-133. OIG’s oversight of non-Federal audit activity informs Federal managers about the soundness of management of Federal programs and identifies any significant areas of internal control weaknesses, noncompliance, and questioned costs for resolution or follow-up.

During this reporting period, OIG’s Office of Audits reviewed two OMB Circular A-133 audit reports covering $201 million in Federal funds, all of which were BBG funds. One of the two reports documented the awardee’s lack of internal controls and noncompliance with Federal requirements, to include weaknesses related to severance payments, travel expense reports and receipts, travel costs, use of business-class travel, and relocation expenditures. OIG also referred questioned costs of $84,786 to BBG program officials for resolution or follow-up. The following table summarizes OIG’s reviews of non-Federal audits conducted during this reporting period.

–  –  –

SIGNIFICANT OFFICE OF AUDITS RECOMMENDATIONS

PENDING FINAL ACTION

None.

SUMMARY OF OFFICE OF AUDITS REPORTS WITHOUT

MANAGEMENT DECISION FOR MORE THAN SIX MONTHS

Report Number: AUD-CG-IB-13-43 Subject: Outline for Action: Management Attention Needed To Improve Broadcasting Board of Governors Acquisition Functions Date Issued: September 26, 2013.

Reason for not being resolved: OIG recommended that the Director of the International Broadcasting Bureau immediately cease the use of personal services contracts and preapproval for contracts that violate the Anti-Deficiency Act; take administrative disciplinary action as deemed appropriate; and report immediately to the President, Congress, and Comptroller General all relevant facts and a statement of actions taken, as required by 31 U.S.C. §1351, “Reports on violations.” OIG also recommended that the Director of the International Broadcasting Bureau obtain the assistance of outside experts in Federal acquisition and contracting to conduct an acquisition assessment within the Office of Contracts. In its formal response to the draft report, BBG did not agree with Recommendations 1 and 2. Therefore, Recommendations 1 and 2 remain unresolved.

Projected date of resolution: August 2014.

REVISED MANAGEMENT DECISIONS

None.

70

REVISED MANAGEMENT DECISION

None.

MANAGEMENT SUCCESS IN RESOLVING AND IMPLEMENTING

RECOMMENDATIONS

None

–  –  –

72

CONGRESSIONAL AND PUBLIC

AFFAIRS ACTIVITIES

BRIEFINGS OIG meets regularly with members of Congress and their staffs to inform them of its activities and findings. OIG also responds to congressional inquiries on a range of matters. During this reporting period, OIG met with members or staff of most of the committees overseeing the office, as well as several other staffs. Additionally, OIG began publishing and distributing to Congress a monthly update that summarizes key OIG achievements.

Of particular note, on February 26, in advance of public release of its report, Keystone XL Pipeline Project Compliance Follow-up Review, OIG provided a briefing for the staffs of several congressional members. Audit team members provided background information on the report and its findings and responded to questions.

CONGRESSIONAL MANDATES AND REQUESTS

The following OIG products were generated in direct response to statutory requirements:

In compliance with the Chief Financial Officers Act of 1990 (Public Law 101-576, as



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