US Social Security OIG

Texas Single Audit FY2025: Inappropriate Privileged Access to Federal Awards System

The SSA OIG reported findings from the single audit of the State of Texas for FY2025, identifying that 2 of 17 HHSC user accounts in the State's centralized accounting system had been inappropriately granted Administrator role access providing elevated privileges beyond assigned duties. The finding represents a significant control deficiency under federal awards requirements. HHSC has removed the access and committed to establishing documented quarterly reviews of user accounts and audit logs. SSA has until September 18, 2026 to issue a management decision letter.

Oregon Single Audit Report - Timesheet Review Finding 2025-026

The SSA OIG reported findings from the single audit of the State of Oregon for FY 2025, identifying that 7 of 60 sampled ODHS employee timesheets lacked evidence of managerial review or approval. The issue affects employees whose roles provide shared benefit to multiple grants and programs, including SSA's Disability Insurance and Supplemental Security Income programs. ODHS has implemented corrective actions including time-approval reminders, a post-approval confirmation process, and supplemental manager training.

NH-DOE Form SSA-4513 Deficiencies - Single Audit FY2025

SSA OIG reports deficiencies in NH-DOE's internal controls over Form SSA-4513 reporting for SSA Disability Insurance and Supplemental Security Income programs. Auditors found no supporting documentation for other non-specified obligation amounts on all four Forms SSA-4513 tested, and could not reconcile reported indirect cost rates to approved agreements on two of four forms. NH-DOE indicated it will implement corrective actions by July 2026, including revised policies, standardized templates, documentation protocols, and staff training. SSA OIG recommends SSA determine the reason(s) for continuous noncompliance and monitor NH-DOE's corrective progress.