Audit of Department of State Procedures To Establish Program Fees for the Furniture and Appliance Pool Program

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Date Issued

Monday, July 3, 2023

Submitting OIG

Department of State OIG

Other Participating OIGs

Department of State OIG

Agencies Reviewed/Investigated

Department of State

Components

Bureau of the Comptroller and Global Financial Services

Bureau of Administration

Report Number

AUD-FM-23-22

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 7 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
OIG recommends that the Bureau of Administration develop and implement a process to improve oversight of posts' Furniture and Appliance Pool program management activities. The process should include oversight controls that address Furniture and Appliance Pool data issues.
5	No	$0	$0
OIG recommends that the Bureau of Administration, in coordination with the Bureau of the Comptroller and Global Financial Services, reevaluate existing policy requirements for furniture and appliance pool asset lifecycles and update policies and procedures with clarifying language related to adjusting furniture and appliance pool asset lifecycles from the standards specified.
6	No	$0	$0
OIG recommends that the Bureau of Administration, in coordination with the Bureau of the Comptroller and Global Financial Services, develop and disseminate guidance that instructs overseas posts to periodically review and update the furniture, furnishings, appliances, and equipment listing in posts' Furniture and Appliance Pool program policies.
7	No	$0	$0
OIG recommends that the Bureau of the Comptroller and Global Financial Services revise Furniture and Appliance Pool (FAP) program policy to clarify the requirement for overseas posts to maintain multi-year FAP program spending plans.
8	No	$0	$0
OIG recommends that the Bureau of the Comptroller and Global Financial Services update policies and procedures for retaining overseas posts’ Furniture and Appliance Pool program fee-related records so the information is readily available and accessible upon request for a period of time specified in the guidance.
9	No	$0	$0
OIG recommends that the Bureau of Administration develop and implement controls within the Integrated Logistics Management System that require the use of mandated, minimum replacement standards for furniture and appliance pool asset lifecycles.
11	No	$0	$0
OIG recommends that the Bureau of the Comptroller and Global Financial Services develop and annually distribute to overseas posts guidance related to reconciling Furniture and Appliance Pool (FAP) program fee calculation worksheets to the furniture, furnishings, appliances, and equipment listings in posts’ FAP program policies and to the Foreign Affairs Handbook prior to submitting requests to change FAP program fees.