Audit of the U.S. Office of Personnel Management’s Fiscal Year 2021 Consolidated Financial Statements

Date Issued

Friday, November 12, 2021

Submitting OIG

Office of Personnel Management OIG

Other Participating OIGs

Office of Personnel Management OIG

Agencies Reviewed/Investigated

Office of Personnel Management

Components

Other

Report Number

4A-CF-00-21-027

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
8	No	$0	$0
Ensure policies and procedures governing the provisioning and de-provisioning of access to information systems are followed in a timely manner and documentation of completion of these processes is maintained.
13	No	$0	$0
Establish a means of documenting all users who have access to systems, and all users who had their systems access revoked.
9	No	$0	$0
Perform a comprehensive periodic review of the appropriateness of personnel with access to systems.
11	No	$0	$0
Document access rights to systems to include roles, role descriptions, privileges or activities associated with each role and role or activity assignments that may cause a segregation of duties conflict.
15	No	$0	$0
Establish a mechanism to systematically track all configuration items that are migrated to production in order to produce a complete and accurate listing of all configuration items. Further, develop, document, implement, and enforce requirements and processes to periodically validate that all configuration items migrated to production are authorized and valid.