All Reports

The auditors determined that for FY2020, the financial statements were fairly presented, in all material respects, in accordance with U.S. generally accepted accounting principles. The independent audit report includes two material weaknesses and three significant deficiencies related to the Commission’s internal control over financial reporting, and one finding related to noncompliance. The auditors made 25 recommendations in the report.

We are pleased to present the Top Management Challenges Report. In accordance with the Reports Consolidation Act of 2000, the Inspector General reports on the most serious management and performance challenges facing the U.S. AbilityOne Commission. We illustrate new challenges such as the challenge to effectively allocate scarce resources rather than lack of resources and we included continuous work on financial management as a challenge for this year.

The Office of Inspector General is issuing this management alert to the U.S. AbilityOne Commission (Commission) as notice that the Agency’s ability to mitigate risk in its programs and operations remains inadequate. Senior Agency staff has failed to address internal controls, and noncompliance with Office of Management and Budget (OMB) revised Circular A-123, Management’s Responsibility for Enterprise Risk Management and Internal Control, persists.

The Office of Inspector General (OIG) is initiating an audit of the Procurement List Addition Process, Procedures, and Practices. Our overall objective is to determine whether the Procurement List addition process is transparent and performed efficiently, effectively, and in compliance with applicable laws, regulations, and policies.

The Office of Inspector General (OIG) is initiating an audit of the Central Nonprofit Agency (CNA) Selection of Nonprofit Agencies (NPAs) for Project Assignment and Allocation of Orders. Our overall objective is to assess the extent to which the implementation of the project assignment and allocation process by the CNAs is effective and follows applicable laws and regulations as well as established policies and procedures.

The theme of our Semiannual Report is “Invested in Success.” In the Semiannual Report, we address the pandemic effects; our completed work, including the Office of Inspector General (OIG) work with the Department of Defense (DOD) 898 Panel; the Top Management Challenges; our audit activities; educational visits to non-profit agencies (NPA); and reports issued. Our completed work relates to the future of the program and the focus on convergence of innovation and sustainability for the largest employment program in the country for blind and severely disabled workers.

This is the first audit of the Cooperative Agreements. The genesis of the agreements goes to the GAO report-Employing People with Blindness or Severe Disabilities, Enhanced Oversight of the AbilityOne Program Needed, GAO-13-457, dated May 2013. GAO recommended that the Commission develop written agreements with each CNA that would specify key expectations for the CNAs and oversight mechanisms. To ensure implementation of GAO’s recommendations, three years later Congress passed the Consolidated Appropriations Act of 2016, Public Law 114-113 (Act).

FY 2020 and FY 2021 Audit Plan for the U.S. AbilityOne Commission OIG.