U.S. RAILROAD RETIREMENT BOARD

OFFICE OF INSPECTOR GENERAL 

Audit of the Updated Information

Technology Initiatives Legacy Systems

Re-platform Services

Report No. 21-09 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 Re-platform Services

Report Summary September 23, 2021 Report No. 21-09

What RMA Found

RMAAssociates, LLC (RMA) found that the conditions identified in 

the findings associated with contract management and 

Information Technology (IT) governance impeded completion of 

the contract. The goals of the contract were not attained because 

the contract was terminated and RRB sought an alternative 

solution. RRB was compliant with termination requirements. The 

tasks required in the stop work order were completed. The RRB

managed the stop work order and eventual contract termination 

to obtain the best value.

RMA assessed contract award and execution documentation, as 

well as required deliverables for the specified contract. The RRB 

issued a stop work order on June 30, 2020, and subsequently 

terminated the contract on September 14, 2020.

RMA identified two findings. One concerned IT governance and 

information security requirements with a system security plan 

that was not approved. The other concerned contract 

management and that changes in contract requirements were 

not formally documented.

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) ensure that policies and 

procedures are developed for maintaining timelines for each 

project milestone, including responsibilities of the designated 

RRB senior management official. The second recommendation 

was that the BIS ensure the System Security Plan is finalized and 

includes approval from a designated senior management official 

or executive with the authority to formally assume responsibility 

for operating an information system at an acceptable level of risk 

to agency operations, agency assets, or individuals before 

authorizing a system. The third recommendation was that BIS 

formally document changes in terms and conditions of its 

contracts through written agreement of the parties.

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 Re-platform Services (LSRS).

This audit was conducted in accordance with 

the performance audit standards established 

by Generally Accepted Government Auditing 

Standards. RMAis 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 LSRS project for 

work performed during the period 

June 1, 2019 through September 14, 2020.

The objectives of this performance audit were 

to 1) evaluate the project outcome of LSRS 

for the period of time through 

September 14, 2020 when the contract 

termination was issued; 2) evaluate if the 

goals of RRB for LSRS were attained in part or 

in whole for the period of time that the 

project was underway; and 3) determine if 

the stop work and eventual contract 

termination were handled in the best way for 

RRB to obtain the best value.