Railroad Retirement Board Write-off and Waiver Processes were not Fully Efficient, Effective, or Adequate

Submitting OIG:

Report Description:

Revision to RRB-OIG Audit Report No. 19-05

Date Issued:

Tuesday, April 23, 2019

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

19-05

Location(s):

Agency-Wide

Type of Report:

Audit

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

View Document:

Attachment	Size
Audit Report 19-05, Revised.pdf	887.62 KB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
19-05, 1	Open	No
We recommend the Bureau of Fiscal Operations develop or update, and implement comprehensive written policies and step by step procedures for all write-off and waiver processes, to include day to day operations, documentation and approvals, roles and responsibilities, and threshold requirements, to ensure consistency and compliance with applicable laws, regulations, and guidance.
19-05, 2	Open	No
We recommend the Bureau of Fiscal Operations develop and implement controls to ensure debt balances that can be collected are not forfeited due to automatic $25 write-off or $100 waiver thresholds.
19-05, 3	Open	No
We recommend the Bureau of Fiscal Operations conduct training on new policies and procedures to ensure that decision making is consistent.
19-05, 4	Open	No
We recommend the Bureau of Fiscal Operations update Management Control Review documentation to reflect the new policies and procedures and changes in write-off and waiver processing which resulted from the migration to Financial Management Integrated System.