The Railroad Retirement Board's Office of Administration should develop, implement, and document the necessary standard operating procedures to establish an effective control environment, along with the end-to-end business processes and quality assurance process to verify all balances recorded are supported by underlying source documentation. At a minimum, the procedures should include establishing and maintaining relationships with key business process owners, including sub-processes, across the Railroad Retirement Board to maintain all relevant documentation for undelivered obligations in a central location in the Financial Management Integrated System (FMIS).