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Where To Report Waste
Fraud, Abuse, Or Retaliation
Where To Report Waste Fraud, Abuse, Or Retaliation
Recommendation Details
Text of Recommendation
The Railroad Retirement Board Bureau of Fiscal Operations should establish a process to maintain detailed corrective action plans for all internal control deficiencies. More specifically, in order to comply with the requirements of Office of Management and Budget A-123, Railroad Retirement Board Bureau of Fiscal Operations should: (a) Communicate corrective actions to the appropriate level of the Agency and delegate authority for completing corrective actions to appropriate personnel. (b) Determine the resources required to correct a control deficiency. The corrective action plan must indicate the types of resources needed (e.g., additional personnel, contract support, training, etc.), including non-financial resources, such as Senior Leadership support for correcting the control deficiency. (c) Include critical path milestones that affect the overall schedule and performance of the corrective actions needed to resolve the control deficiency. Critical path milestones must lead to a date certain of the correction of the control deficiency. (d) Require prompt resolution and internal control testing to validate the correction of the control deficiency. (e) Ensure that accurate records of the status of the identified control deficiency are maintained and updated throughout the entire process. (f) Ensure that the corrective action plans are consistent with laws, regulations, and Agency policy. (g) Ensure that performance appraisals of appropriate officials reflect effectiveness in resolving or implementing corrective action for identified material weaknesses. (h) Fully disclose uncorrected internal control weaknesses and highlight those that are material.
Recommendation Number
10
Recommendation Status
Open
Significant Recommendation
No
Recommendation Questioned Costs
$0
Recommendation Funds for Better Use
$0
Additional Information
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action.