Office of Inspector General Department of Commerce Inspector General Oﬃce of Counsel Deputy Inspector General Oﬃce of Administration Oﬃce of Audit and Evaluation Oﬃce of Investigations The Department of Commerce Oﬃce of the Inspector General provides oversight services to the Denali Commission through a Memorandum of Understanding. Inspector General . . . . . . . . . . . . . . . . . .202.482.4661 Website. . . . . . . . . . . . . . . . . . . . . www.oig.denali.gov Twitter . . . . . . . . . . . . . . . . www.twitter.com/DenaliOIG OIG Hotline Telephone . . . . . . . . . . . . . . . . . . . . .800.424.5197 TDD . . . . . . . . . . . . . . . . . . . . . . . . .855.860.6950 Fax . . . . . . . . . . . . . . . . . . . . . . . . . .855.569.9235 Website. . . . . . . . . . . . . . . . . . . . www.oig.doc.gov COVER: View of Denali, the highest peak in North America. Denali Commission OFFICE OF INSPECTOR GENERAL SEMIANNUAL REPORT TO CONGRESS September 2018 Contents Completed Works . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Work in Progress . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Oversight Areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Energy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Village Infrastructure Protection . . . . . . . . . . . . . . 4 Special Projects and Initiatives. . . . . . . . . . . . . . . 5 Statistical Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 Reporting Requirements. . . . . . . . . . . . . . . . . . . . . . 10 DENALI COMMISSION The Denali Commission Act of 1998 (Denali Commission Act) established the Denali Commission (Commission) to deliver a wide range of services to Alaska in the most cost-eﬀective manner by reducing administrative and overhead costs. As part of the Denali Commission Act, the Commission provides job training and other economic development services in rural communities, with a focus on promoting development in rural Alaska and on providing key infrastructure, such as power generation and transition facilities, modern communication systems, and water and sewer systems. Since its enactment, the Denali Commission Act has been updated several times, expanding the Commission’s mission to include the planning and construction of health care facilities and the establishment of the Denali Access System Program to support surface transportation infrastructure and waterfront transportation projects. The Commission oversees three program areas: Energy, Village Infrastructure Protection, and Special Projects and Initiatives. OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 1 COMPLETED WORKS Completed Works During the semiannual reporting period, we completed an audit of the Commission’s government travel program. IMPROVEMENTS ARE NEEDED IN THE DENALI COMMISSION GOVERNMENT TRAVEL PROGRAM On September 28, 2018, we issued our report, Improvements Are Needed in the Denali Commission Government Travel Program. We conducted an audit of the Commission’s government travel program to determine whether the Commission has adequate internal control over its travel program to ensure that federal funds are being appropriately managed. We did not identify any instances of signiﬁcant misuse of the travel card; however, it was determined that the Commission could improve its compliance with the Federal Travel Regulation. We made one recommendation to improve the Commission’s government travel program. Speciﬁcally, we recommended the interim Federal Co-Chair of the Commission direct Commission travel oversight oﬃcials to ensure that non-contract carrier and chartered air service travel are properly justiﬁed and approved in accordance with the Federal Travel Regulation. The Commission concurred with the ﬁnding and recommendation in the report. 2 OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 WORKS IN PROGRESS Work in Progress DENALI COMMISSION’S FY 2019 TOP MANAGEMENT AND PERFORMANCE CHALLENGES AUDIT OF THE DENALI COMMISSION’S In September 2018, we began our assessment of the FISCAL YEAR (FY) 2018 FINANCIAL top management and performance challenges facing STATEMENTS the Commission in FY 2019. The Commission has made progress toward developing strategies to fulﬁll its SB & Company (SBC), an independent public accounting statutory purpose by implementing a strategic plan for ﬁrm, is currently performing an audit of the Commission’s FY 2018–2022 and awarding more grants that focus on FY 2018 ﬁnancial statements in accordance with the maintenance and facilitation. However, due to the current Government Accountability Oﬃce’s Government Auditing budget environment, the Commission needs to continue Standards and Oﬃce of Management and Budget (OMB) implementing the strategies identiﬁed in its strategic plan Bulletin 17-03, Audit Requirements for Federal Financial of focusing on facilitation and maintenance of existing Statements. infrastructure in order to fulﬁll its statutory purpose with signiﬁcantly decreased funding. AUDIT OF THE DENALI COMMISSION’S FISCAL YEAR (FY) 2018 FINANCIAL STATEMENTS SBC is currently performing an audit of the Commission’s FY 2018 compliance with the Federal Information Security Modernization Act (FISMA) in accordance with OMB Memorandum 18-02, Fiscal Year 2017-2018 Guidance on Federal Information Security and Privacy Management Requirements. REVIEW OF THE DENALI COMMISSION’S COMPLIANCE WITH FY 2017 IMPROPER PAYMENTS REQUIREMENTS In April 2018, we began our review of the Commission’s compliance with FY 2017 improper payments requirements. Our objective is to evaluate the accuracy and completeness of the Commission’s reporting in the Denali Commission FY 2017 Agency Financial Report and, if applicable, its performance in reducing and recapturing improper payments. OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 3 OVERSIGHT AREAS Oversight Areas One of the villages imminently threated is Newtok, where permafrost degradation acting in combination with Ninglick River currents has resulted in a river bank erosion rate of 70 feet per year. Numerous homes, the school, and ENERGY the airport will be destroyed within the next 2 to 4 years. Recognizing the critical role energy plays in the quality Relocating the community to safer ground is the only of life and economic development of Alaska’s rural alternative. communities, the Commission has made energy its The Commission has received no new recurring primary infrastructure theme since it was created in 1998. appropriations for the VIP program. However, in FY 2016, FY 2017, and FY 2018, the agency invested a total of $34 The Energy Program funds the design and construction million of its discretionary program funds for VIP-related of replacement bulk fuel storage facilities, upgrades to initiatives—primarily in support of the four most vulnerable community power-generation and distribution systems communities identiﬁed in GAO Report 09-551 (Newtok, (including interties), and energy eﬃciency related Kivalina, Shaktoolik, and Shismaref). initiatives. The Commission primarily works with the Alaska Energy Authority, Alaska Village Electric Cooperative, The Commission’s primary program partners are the and Alaska Native Tribal Health Consortium to prioritize following: projects based on need. Other key partners include the U.S. Department of Energy – Oﬃce of Indian Energy, U.S. • Alaska Native Tribal Health Consortium, which is Department of Agriculture – Rural Utilities Service, State providing overall project management services of Alaska Department of Commerce, Community and for the Newtok Relocation Program; Economic Development, and Rural Alaska Fuel Services. • U.S. Army Corp of Engineers and University of Alaska Fairbanks, which are developing an VILLAGE INFRASTRUCTURE PROTECTION overall Statewide Threat Assessment; and In 2015, the White House directed the Commission to • Several agencies within the state of Alaska, such establish a Village Infrastructure Protection (VIP) Program as the Alaska Energy Authority and the Division to assist rural Alaskan communities that are threatened of Community and Regional Aﬀairs. by erosion, ﬂooding, and permafrost degradation. The goal of the VIP program is to mitigate the impact of these threats with respect to safety, health, and the protection of infrastructure. The basis for the program is Government Accountability Oﬃce (GAO) Report 09-551 that was published in 2009. The report identiﬁed 31 rural Alaska communities that face signiﬁcant damage to infrastructure, and/or relocation due to these threats. The state of Alaska has also done signiﬁcant research on this problem through an Immediate Action Workgroup established by Governor Sarah Palin in 2007. 4 OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 OVERSIGHT AREAS SPECIAL PROJECTS AND INITIATIVES In 2012, a provision was added to the Commission’s authorizing statute that allows other federal agencies to transfer funds to the Commission whereupon the funds, regardless of source, become no-year funds available until expended. In recent years, the Commission has used this tool to assist other agencies to implement projects and initiatives in rural Alaska that are complementary to the Commission’s mission. Examples include funds from the Centers for Disease Control and Prevention for rural Alaska health and drinking water related studies. The Commission’s approved FY 2018 and FY 2019 work plans included up to $250,000 of discretionary funds for health care, housing, and/or work force development projects. In 2018, $220,000 of these funds was used to support the construction of a new wellness center in Nome, and $30,000 was used for hospital/clinic integration planning in Cordova. HE OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 5 STATISTICAL DATA Statistical Data OFFICE OF INVESTIGATIONS STATISTICAL HIGHLIGHTS FOR THIS PERIOD Investigative activities covers investigations opened and closed by the Oﬃce of Inspector General (OIG); arrests by OIG agents; indictments and other criminal charges ﬁled against individuals or entities as a result of OIG investigations; convictions secured at trial or by guilty plea as a result of OIG investigations; and ﬁnes, restitution, and all other forms of ﬁnancial recoveries achieved by OIG as a result of investigative action. No investigative activities occurred during this reporting period. Allegations processed presents the number of complaints from employees, stakeholders, and the general public that were handled by OIG’s Complaint Intake Unit. No allegations were processed during this reporting period. TABLE 1. INVESTIGATIONS, CRIMINAL PROSECUTIONS, AND CRIMINAL INDICTMENTS Type Number of Incidents Investigative Reports Issued 0 Persons Referred to the Department of Justice for Criminal Prosecution 0 Number of Persons Referred to State and Local Authorities for Criminal Prosecution 0 Criminal Indictments and Information Resulting from Prior Referrals to Prospective Authorities 0 AUDIT RESOLUTION AND FOLLOW-UP The Inspector General Act of 1978, as amended, requires us to present in this report audits issued before the beginning of the reporting period (April 1, 2018) for which no management decision had been made by the end of the period (September 30, 2018). Audit resolution is the process by which the Commission reaches an eﬀective management decision in response to audit reports. Management decision refers to the Commission’s evaluation of the ﬁndings and recommendations included in the audit report and the issuance of a ﬁnal decision by Commission management concerning its response. 6 OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 STATISTICAL DATA TABLE 2. MANAGEMENT DECISIONSType Number of Incidents Report Category Recommendations Management Decisions Pending (April 1, 2018) 0 New Management Decisions Required 1 New Management Decisions Submitted 1 Management Decisions Accepted by OIG 1 Actions pending (September 30, 2018) 0 AUDIT, EVALUATION, AND INSPECTION STATISTICAL HIGHLIGHTS FOR THIS PERIOD Audits of federal establishments, organizations, programs, activities, and functions must comply with standards established by the Comptroller General of the United States. Evaluations and inspections include reviews that do not constitute an audit or a criminal investigation. We completed an audit of the Commission’s government travel program; however, we found neither questioned costs nor funds that could have been put to better use. Questioned cost refers to a cost that is questioned by OIG because of (1) an alleged violation of a provision of a law, regulation, contract, grant, cooperative agreement, or other agreement or document governing the expenditure of funds; (2) a ﬁnding that, at the time of the audit, such cost is not supported by adequate documentation; or (3) a ﬁnding that an expenditure of funds for the intended purpose is unnecessary or unreasonable. Value of audit recommendations that funds to be put to better use results from an OIG recommendation that funds could be used more eﬃciently if Commission management took action to implement and complete the recommendation. Such actions may include (1) reductions in outlays; (2) deobligation of funds from programs or operations; (3) withdrawal of interest subsidy costs on loans or loan guarantees, insurance, or bonds; (4) costs not incurred by implementing recommended improvements related to the Commission, a contractor, or a grantee; (5) avoidance of unnecessary expenditures identiﬁed in pre-award reviews of contracts or grant agreements; or (6) any other savings speciﬁcally identiﬁed. OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 7 STATISTICAL DATA Report Types for this Period Performance audits are engagements that provide assurance or conclusions based on an evaluation of suﬃcient, appropriate evidence against stated criteria such as speciﬁc requirements, measures, or deﬁned business practices. Performance audits provide objective analysis so that management and those charged with governance and oversight can use the information to improve program performance and operations, reduce costs, facilitate decision making by parties with responsibility to oversee or initiate corrective action, and contribute to public accountability. Financial statement audits provide reasonable assurance through an opinion (or disclaimer of an opinion) about whether an entity’s ﬁnancial statements are presented fairly in all material respects in conformity with generally accepted accounting principles, or with a comprehensive basis of accounting other than these principles. Evaluations and inspections include evaluations, inquiries, and similar types of reviews that do not constitute an audit or investigation. An inspection is deﬁned as a process that evaluates, reviews, studies, or analyzes the programs and activities of a department or agency to provide information to managers for decision making; make recommendations for improvements to programs, policies, or procedures; and identify where administrative action may be necessary. TABLE 3. REPORT TYPES FOR THIS PERIOD Type Number of Reports Table Number Performance Audits 1 3-A Financial Statement Audits 0 N/A Evaluations and Inspections 0 N/A Total 1 TABLE 3-A. PERFORMANCE AUDITS Funds to Be Put to Amount Amount Report Date Better Use Questioned Unsupported Report Title Number Issued ($) ($) ($) Improvements are Needed in the DCOIG-18-004-A 9.28.2018 0 0 0 Denali Commission Government Travel Program 8 OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 STATISTICAL DATA TABLE 4. UNIMPLEMENTED RECOMMENDATIONS Resolved reports are reports for which (a) the Commission agreed to OIG recommendations and (b) OIG approved the action plan submitted by the Commission. Table 4 lists 1 resolved performance audit with a total of 1 unimplemented recommendation that was issued September 28, 2018. There is no potential monetary beneﬁt of the unimplemented recommendation associated with this report. Unresolved reports include reports with no approved action plan as of September 30, 2018, and reports for which the action plans are not due until after the reporting period ending on September 30, 2018. Currently, there are no unresolved reports. Date OIG Report No. Total Recommendations Unimplemented Potential Monetary Report and Title Recommendations Agreed to by Recommendations Beneﬁts of Issued Made Management Unimplemented Recommendations 9.28.2018 DCOIG-18-004-A 1 1 1 $0 Improvements Are Needed in the Denali Commission Travel Program Objective(s) Our objective was to determine whether the Commission has adequate internal control over its travel program to ensure that federal funds are being appropriately managed. Summary We did not identify any instances of signiﬁcant misuse of the travel card; however, it was determined that the Commission could improve its compliance with the Federal Travel Regulation. Unimplemented Recommendations We recommended that the interim Federal Co-Chair of the Commission direct the Commission travel oversight oﬃcials to ensure that non-contract carrier and chartered air service travel are properly justiﬁed and approved in accordance with the Federal Travel Regulation. OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 9 REPORTING REQUIREMENTS Reporting Requirements The Inspector General Act of 1978, as amended, speciﬁes reporting requirements for semiannual reports. The requirements are listed below and indexed to the applicable pages of this report. Section Topic Page 4(a)(2) Review of Legislation and Regulations 11 5(a)(1) Signiﬁcant Problems, Abuses, and Deﬁciencies 11 5(a)(2) Resulting Recommendations for Corrective Action 11 5(a)(3) Prior Signiﬁcant Recommendations Unimplemented 11 5(a)(4) Matters Referred to Prosecutorial Authorities 11 5(a)(5) and 6(c)(2) Information or Assistance Refused 11 5(a)(6) Listing of Audit Reports 2, 8* 5(a)(7) Summary of Signiﬁcant Reports 2, 8* 5(a)(8) Audit Reports—Questioned Costs 2, 8* 5(a)(9) Audit Reports—Funds to Be Put to Better Use 2, 8* 5(a)(10) Prior Audit Reports Unresolved 11 5(a)(11) Signiﬁcant Revised Management Decisions 12 5(a)(12) Signiﬁcant Management Decisions with Which OIG Disagreed 12 5(a)(13) Noncompliance with Federal Financial Management Systems 12 5(a)(14) and 5(a)(15) Results of Peer Review Received by OIG 12 5(a)(16) Results of Peer Review Conducted by OIG 12 5(a)(17) and 5(a)(18) Investigations, Criminal Prosecutions, and Criminal Indictments 6, 13 5(a)(19) Substantiated Investigations of Senior Government Employees 13 5(a)(20) Instances of Whistleblower Retaliation 13 5(a)(21) Interference with OIG Independence 13 5(a)(22) Closed OIG Matters Not Publicly Disclosed 13 *Reference Completed Works, page 2, and table 3-A, page 8. The following section includes information that is required under the Inspector General Act that is not otherwise addressed in this report, along with supplemental information on select reporting topics. 10 OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 REPORTING REQUIREMENTS SECTION 4(A)(2): REVIEW OF LEGISLATION AND REGULATIONS This section requires the Inspector General of each agency to review existing and proposed legislation and regulations relating to that agency’s programs and operations. Based on this review, the Inspector General is required to make recommendations in the semiannual report concerning the impact of such legislation or regulations on (1) the economy and eﬃciency of the management of programs and operations administered or ﬁnanced by the agency or (2) the prevention and detection of fraud and abuse in those programs and operations. There were no existing and proposed legislation and regulations relating to the Commission’s programs and operations. SECTION 5(A)(1) AND 5(A)(2): SIGNIFICANT PROBLEMS, ABUSES, AND DEFICIENCIES, AND RESULTING RECOMMENDATIONS FOR CORRECTIVE ACTION These sections require a description of signiﬁcant problems, abuses, and deﬁciencies relating to the administration of programs and operations disclosed during the reporting period and the resulting recommendations for corrective action. There were no signiﬁcant problems, abuses, or deﬁciencies found during the reporting period, and no resulting recommendations for corrective action were issued. SECTION 5(A)(3): PRIOR SIGNIFICANT RECOMMENDATIONS UNIMPLEMENTED This section requires identiﬁcation of each signiﬁcant recommendation described in previous semiannual reports for which corrective action has not been completed. Section 5(b) requires that the Commission transmit to Congress statistical tables showing the number and value of audit reports for which no ﬁnal action has been taken, as well as an explanation of why recommended action has not occurred, except when the management decision was made within the preceding year. We have no prior signiﬁcant unimplemented recommendations. SECTION 5(A)(4): MATTERS REFERRED TO PROSECUTORIAL AUTHORITIES This section requires a summary of matters referred to prosecutorial authorities and the resulting prosecutions and convictions. There were no matters referred to prosecutorial authorities. SECTION 5(A)(5) AND 6(C)(2): INFORMATION OR ASSISTANCE REFUSED These sections require a summary of each report to the Commissioners when access, information, or assistance has been unreasonably refused or not provided. We were not refused access, information, or assistance. OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 11 REPORTING REQUIREMENTS SECTION 5(A)(10) PRIOR AUDIT REPORTS UNRESOLVED This section requires: a summary of each audit report, inspection report, and evaluation report issued before commencement of the reporting period (A) for which no management decision has been made by the end of the reporting period, an explanation of why a decision has not been made, and a statement concerning the desired timetable for delivering a decision on each such report; (B) for which no establishment comment was returned within 60 days of providing the report to the establishment; and (C) for which there are any outstanding unimplemented recommendations, including the aggregate potential cost savings of those recommendations. There are no reports for which no management decision was made by the end of the reporting period or for which no establishment comment was returned within 60 days of providing the report to the establishment. There is currently 1 report, with 1 unimplemented recommendation, that does not have any associated potential cost savings (see table 4). SECTION 5(A)(11): SIGNIFICANT REVISED MANAGEMENT DECISIONS This section requires an explanation of the reasons for any signiﬁcant revision to a management decision made during the reporting period. There were no signiﬁcant revised management decisions during this period. SECTION 5(A)(12): SIGNIFICANT MANAGEMENT DECISIONS WITH WHICH OIG DISAGREED This section requires information concerning any signiﬁcant management decision with which the inspector general disagrees. There were no signiﬁcant management decisions with which OIG disagreed. SECTION 5(A)(13): NONCOMPLIANCE WITH FEDERAL FINANCIAL MANAGEMENT SYSTEMS Agencies are required to implement and maintain ﬁnancial management systems that comply substantially with federal ﬁnancial management systems requirements, applicable federal accounting standards, and the U.S. Government Standard General Ledger at the transaction level. If an agency does not comply with federal ﬁnancial systems, it is required to establish a remediation plan. This section requires the reporting of instances and reasons when an agency has not met target dates established in the remediation plan. There were no instances of noncompliance with federal ﬁnancial management systems. SECTION 5(A)(14) AND 5(A)(15): RESULTS OF PEER REVIEW RECEIVED BY OIG These sections require an appendix containing the results of any peer review conducted by another OIG during the reporting period and a list of outstanding recommendations. As of this reporting period, the Denali Commission OIG has not been peer reviewed, and there are no outstanding recommendations. SECTION 5(A)(16): RESULTS OF PEER REVIEW CONDUCTED BY OIG This section requires a list of any peer reviews conducted of another OIG during the reporting period, including a list of any outstanding recommendations made from any previous peer reviews. As of this reporting period, the Denali Commission OIG has not conducted a peer review, and there are no outstanding recommendations. 12 OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 REPORTING REQUIREMENTS SECTIONS 5(A)(17) AND 5(A)(18): INVESTIGATIONS, CRIMINAL PROSECUTIONS, AND CRIMINAL INDICTMENTS AND METRICS USED TO DEVELOP STATISTICAL DATA OF INVESTIGATIONS, CRIMINAL PROSECUTIONS, AND CRIMINAL INDICTMENTS These sections require a statistical table and a description of the metrics used to develop the data related to (1) the number of investigative reports issued, (2) number of persons referred to the Department of Justice for criminal prosecution, (3) number of persons referred to state and local authorities for criminal prosecution, and (4) number of criminal indictments and criminal information resulting from any prior referrals to prospective authorities. There were no investigations, criminal prosecutions, or criminal indictments. SECTION 5(A)(19): SUBSTANTIATED INVESTIGATIONS OF SENIOR GOVERNMENT EMPLOYEES This section requires a detailed description of each investigation involving a senior government employee where allegations of misconduct were substantiated, including a detailed description of (1) the facts and circumstances of the investigations and (2) the status and disposition of the matter—including, if referred to or declined by the Department of Justice, the date of referral or declination. There were no investigations involving senior government employees. SECTION 5(A)(20): INSTANCES OF WHISTLEBLOWER RETALIATION This section requires a detailed description of any instance of whistleblower retaliation, including (1) information about the oﬃcial found to have engaged in retaliation and (2) the consequences the agency imposed to hold the oﬃcial accountable. There were no instances of whistleblower retaliation. SECTION 5(A)(21): INTERFERENCE WITH OIG INDEPENDENCE This section requires a detailed description of any attempt by the Commission to interfere with the independence of OIG, including (1) budget constraints designed to limit OIG capabilities and (2) incidents where the establishment has resisted OIG oversight or delayed OIG access to information, including the justiﬁcation of the establishment for such action. There were no instances of the Commission attempting to interfere with the independence of the OIG. SECTION 5(A)(22): CLOSED OIG MATTERS NOT PUBLICLY DISCLOSED This section requires a detailed description of the particular circumstances of each (1) inspection, evaluation, and audit conducted by OIG that is closed and was not publicly disclosed and (2) investigation conducted by OIG involving a senior government employee that is closed and was not disclosed to the public. There were no instances of inspections, evaluations, and audits that were not disclosed to the public, or investigations involving senior government employees that were not disclosed to the public. OFFICE OF INSPECTOR GENERAL | SEMIANNUAL REPORT TO CONGRESS | SEPTEMBER 2018 13
Semiannual Report to Congress, September 2018
Published by the Denali Commission, Office of Inspector General on 2018-09-01.
Below is a raw (and likely hideous) rendition of the original report. (PDF)