oversight

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)

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.




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                                                                                                                       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.




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