EPA Needs to Substantially Improve Oversight of Its Military Leave Processes to Prevent Improper Payments

Submitting OIG:

Environmental Protection Agency OIG

Report Description:

See the additional details link below for the full report, report summary, multimedia or any agency follow-up.

Date Issued:

Monday, December 28, 2020

Agency Reviewed / Investigated:

Environmental Protection Agency

Submitting OIG-Specific Report Number:

21-P-0042

Location(s):

Agency-Wide

Type of Report:

Audit

Number of Recommendations:

Additional Details Link:

https://www.epa.gov/office-inspector-general/report-epa-needs-substantially-impr…

Recommendation Number	Recommendation Status	Significant Recommendation
21-P-0042_1	Open	No
Adopt and implement policies and procedures on military leave and pay requirements that comply with 5 U.S.C. §§ 5538, 6323, and 5519.
21-P-0042_2	Open	No
Provide resources for supervisors, timekeepers, and reservists on their roles and responsibilities related to military leave under the law and Agency policies.
21-P-0042_3	Open	No
Establish and implement internal controls that will allow the Agency to monitor compliance with applicable laws, federal guidance, and Agency policies, including periodic internal audits of all military leave, to verify that (a) charges by reservists are correct and supported and (b) appropriate reservist differential and military offset payroll audit calculations are being requested and performed.
21-P-0042_4	Open	No
Require reservists to correct and supervisors to approve military leave time charging errors in PeoplePlus that have been identified during the audit or as part of the Agency’s actions related to Recommendations 5 and 6.
21-P-0042_5	Open	No
Recover the approximately $11,000 in military pay related to unsupported 5 U.S.C. § 6323(a) military leave charges, unless the Agency can obtain documentation to substantiate the validity of the reservists’ military leave.
21-P-0042_6	Open	No
Submit documentation for the reservists’ military leave related to the approximately $118,000 charged under 5 U.S.C. § 6323(b) to the EPA’s payroll provider to perform payroll audit calculations and recover any military offsets that may be due.
21-P-0042_7	Open	No
Identify the population of reservists who took unpaid military leave pursuant to 5 U.S.C. § 5538 and determine whether those reservists are entitled to receive a reservist differential. Based on the results of this determination, take appropriate steps to request that the EPA’s payroll provider perform payroll audit calculations to identify and pay the amounts that may be due to reservists.
21-P-0042_8	Open	No
For the time periods outside of the scope of our audit (pre-January 2017 and post-June 2019), identify the population of reservists who charged military leave under 5 U.S.C. § 6323(b) or 6323(c) and determine whether military offset was paid by the reservists. If not, review reservists’ military documentation to determine whether payroll audit calculations are required. If required, request that the EPA’s payroll provider perform payroll audit calculations to identify and recover military offsets that may be due from the reservists under 5 U.S.C. §§ 6323 and 5519.
21-P-0042_9	Open	No
Report all amounts of improper payments resulting from paid military leave for inclusion in the annual Agency Financial Report, as required by the Payment Integrity Information Act of 2019.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

21-P-0042_1

Open

Adopt and implement policies and procedures on military leave and pay requirements that comply with 5 U.S.C. §§ 5538, 6323, and 5519.

21-P-0042_2

Open

Provide resources for supervisors, timekeepers, and reservists on their roles and responsibilities related to military leave under the law and Agency policies.

21-P-0042_3

Open