Rec. 1.a: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should identify staff positions responsible for executing proper triannual reviews.