Audit of the U.S. Office of Personnel Management's Audit Resolution Process

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Date Issued

Tuesday, November 26, 2024

Submitting OIG

Office of Personnel Management OIG

Agencies Reviewed/Investigated

Office of Personnel Management

Report Number

2023-IAG-021

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 9 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
We recommend that OPM centralize its audit resolution process into one program structure, instead of the current audit resolution structure that delegates responsibilities to multiple programs within OPM.
2	No	$0	$0
We recommend that OPM implement a plan to develop an agency-wide audit tracking system with all of the functionality needed to facilitate resolution workflows and which acts as a repository for all resolution and closure documentation.
7	No	$0	$0
We recommend that Federal Employee Insurance Operations work with all appropriate stakeholders to update the MOUs to reflect the Federal Employee Insurance Operations' current resolution process and implement a plan to regularly review and update the MOUs.
12	No	$0	$0
We recommend that Internal Oversight Compliance design a system of controls to track recommendations requiring monetary recoveries, including the five recommendations identified in this finding, to ensure that OPM has recovered all monies.
14	No	$0	$0
We recommend that Internal Oversight and Compliance immediately track the three recommendations described in our finding and begin the resolution process to resolve and close the recommendations.
5	No	$0	$0
We recommend that the audit follow-up official provide the OIG with corrective actions for the 10 open recommendations identified in this finding.
8	No	$0	$0
We recommend that Federal Employee Insurance Operations communicate any new or updated MOUs to the appropriate stakeholders.
10	No	$0	$0
We recommend that IOC and ARC develop and implement the necessary internal controls to ensure that all recommendations are resolved within a maximum of 6 months after issuance of a final report and that completed final action on each management decision occurs within 12 months after the date of the Inspector General's report.
13	No	$0	$0
We recommend that ARC work with the Office of the Chief Financial Officer to develop a process to verify that questioned funds identified in final reports and agreed to be returned to the FEHBP are fully returned to the FEHBP.