| 1.C.1.b |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard: Continue to implement controls over the transfer of completed construction in progress assets to in-use and accurately recording leasehold improvements, asset impairments, and construction in progress activity.
|
| 1.C.1.d |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard: Continue to implement controls over the transfer of completed construction in progress assets to in-use and accurately recording leasehold improvements, asset impairments, and construction in progress activity.
|
| 1.C.1.e |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard: Establish new, or improve existing, processes to identify and evaluate lease agreements to ensure they are appropriately classified as operating or capital, and are properly reported in the financial statements and related disclosures
|
| 1.C.1.f |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard: Identify and employ additional skilled resources
|
| 1.D.2.b |
No |
$0 |
$0 |
|
|
We recommend that FEMA: Implement improved review procedures for budgetary funding transactions recorded in the general ledger including properly training personnel, conducting regular quality control reviews, and performing reconciliations between the budgetary and general ledger systems
|
| 1.D.3.d |
No |
$0 |
$0 |
|
|
We recommend that ICE: Improve process over the validation of obligations to ensure sufficient time is available for all contracts to be reviewed prior to period-end
|
| 1.D.3.c |
No |
$0 |
$0 |
|
|
We recommend that ICE: Improve processes over non-contract obligations to ensure sufficient supporting documentation is maintained to support transactions recorded in the general ledger
|
| 1.D.4.a |
No |
$0 |
$0 |
|
|
We recommend that MGMT: Develop and implement improved controls over budgetary accounting to ensure timely recording of obligations and timely deobligations of invalid obligations
|
| 1.D.4.c |
No |
$0 |
$0 |
|
|
We recommend that MGMT: Develop and implement controls to ensure all possible instances of non-compliance with laws and regulations are reported to the appropriate individuals and investigated timely
|
| 1.D.5.c |
No |
$0 |
$0 |
|
|
We recommend that NPPD: Improve processes with program offices to ensure the timely recording of obligations
|
| 1.D.5d |
No |
$0 |
$0 |
|
|
We recommend that NPPD: Improve controls over identification and processing of contracts for close-out to ensure outstanding obligations that need to be closed out are processed timely and the funds de-obligated
|
| 1.a.b |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard: Adopt policies, procedures, and accounting treatments documented in ad hoc technical accounting research papers into official financial reporting guidance that is distributed agency wide; and refine financial reporting policies and procedures to prescribe process level internal controls at a sufficient level of detail to ensure consistent application to mitigate related financial statement risks
|
| 1.a.c |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard: Identify and employ additional skilled resources
|
| 1.a.ii |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard, Establish new or improve existing policies, procedures, and related internal controls to ensure that: Environmental liability schedules are updated, maintained, and reviewed
|
| 1.a.iii |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard, Establish new or improve existing policies, procedures, and related internal controls to ensure that: Underlying data used in the estimation of environmental liabilities is complete and accurate
|
| 1.a.iv |
No |
$0 |
$0 |
|
|
We recommend that Coast Guard, Establish new or improve existing policies, procedures, and related internal controls to ensure that: Accrual decisions and/or calculations as well as the validation of prior year accrual amounts are properly reviewed
|
| 3.H |
No |
$0 |
$0 |
|
|
We recommend that the Department continue its corrective actions to address internal control deficiencies, in order to ensure full compliance with FMFIA and its OMB Circular No. A-123 approved plan in FY 2015. We also recommend that the Department conduct timely validation and verification procedures to demonstrate remediation in the fiscal year in which remediation occurred.
|
| 4.b |
No |
$0 |
$0 |
|
|
We recommend that NPPD: Improve controls to ensure transactions are recorded to the proper vendor and trading partner
|
| E.4 |
No |
$0 |
$0 |
|
|
We recommend that the Department related to IT, controls to monitor compliance with requirements for security awareness training and role-based training for personnel with significant information security responsibilities should always be consistently implemented, and documentation of individuals subject to role-based training requirements should not be incomplete. Additionally, required background investigations should be consistently completed prior to granting access to key financial systems.
|
| F.3 |
No |
$0 |
$0 |
|
|
We recommend that FEMA improve existing procedures to ensure cash on hand analyses are completed consistently and correctly for all FEMA grantees
|
