Open Recommendations
| Recommendation Number | Significant Recommendation | Recommended Questioned Costs | Recommended Funds for Better Use | Additional Details | |
|---|---|---|---|---|---|
| 2026-02-01 | No | $0 | $0 | ||
| Strengthen their risk assessment process by considering the gap period between the last SOC 1 reports and PBGC’s fiscal year end to determine the sufficiency of internal controls relevant to PBGC’s financial reporting processed by the service organizations. Such considerations should be documented. | |||||
| 2026-02-02 | No | $0 | $0 | ||
| Design and implement additional controls based on the results of PBGC’s risk assessment process. | |||||