U.S. RAILROAD RETIREMENT BOARD

OFFICE OF INSPECTOR GENERAL 

Audit of the Updated Information

Technology Initiatives 

Legacy Systems Modernization Services: 

Re-engineering Mission Essential 

Programs

Report No. 21-10 September 23, 2021

This report summary presents the abbreviated results of the subject 

audit. The full report includes information protected from disclosure 

and has been designated for limited distribution pursuant to 

5 U. S. C. § 552.
OFFICE OF INSPECTOR GENERAL

U.S.RAILROAD RETIREMENT BOARD

Audit of the Updated Information Technology 

Initiatives Legacy Systems Modernization Services:

Re-engineering Mission Essential Programs

Report Summary September 23, 2021 Report No. 21-10

What RMA Found

RMA Associates, LLC (RMA) found that Accenture Federal Services 

addressed all requirements in the contract. The improvements 

anticipated at the beginning of the project have been realized to date. 

The RRB defined the desired outcome as the To-Be State outlined in the 

To-Be State Blueprint. The Transition Plan lays out how the RRB can 

migrate to the To-Be State. RRB did not move forward due to numerous 

reasons. Therefore, the RRB did not achieve the desired outcome during 

the period under audit.

RMA assessed the contract award and execution documentation, as well 

as required deliverables for the contract with Accenture Federal 

Services. RMA assessed contract management and information 

technology (IT) governance within the RRB to address the audit 

objectives.

RMA identified threefindings. The first finding involved contract 

management and that RRB did not provide evidence of deliverable 

certification and acceptance. The second finding involved IT governance 

and that RRB did not review and update the Systems and Services 

Acquisition Policy. The third finding involved IT governance and that RRB 

did not validate that information security requirements were found in 

the contract.

What RMA Recommends

To address the weaknesses identified in this audit, RMA made three 

recommendations. First, they recommended that the Bureau of 

Information Services (BIS) fully implement and follow its Administrative 

Circular OA-14: Procurement of Goods and Services for the acceptance 

of deliverables under service contracts representing a major obligation 

of agency funds and/or affecting major agency systems and operations.

The second recommendation was for BIS to implement the controls in 

its information security policies and procedures by reviewing and 

updating the current system and services acquisition policy and 

procedures on an annual basis as defined in the RRB Information 

Systems Security Policy, Systems and Services Acquisition Policy. The 

third recommendation wasfor BIS to validate all acquisition contracts to 

ensure that they include security requirements, either explicitly or by 

reference.

RRB BIS concurred with all of the recommendations.

What We Did

The Office of Inspector General (OIG) for the 

Railroad Retirement Board (RRB) engaged 

RMA to conduct a performance audit of the 

updated technology initiatives, specifically, 

Legacy Systems ModernizationServices 

(LSMS): Re-engineering Mission Essential 

Programs. This audit was conducted in 

accordance with the performance audit 

standards established by Generally Accepted 

Government Auditing Standards. RMA is 

responsible for the audit report and the 

conclusions expressed therein. RRB OIG does 

not express any assurance on the conclusions 

presented in RMA’saudit report.

The scope of this auditis the LSMS – Reengineering Mission Essential Programs 

Assessment phase during the period of 

April 1, 2019 through November 30, 2020. 

The objectives of this performance audit were 

to 1) evaluate if improvements anticipated at 

the beginning of the project have been 

realized to date, and 2) evaluate the 

outcome of the initiative.