Management Letter Fiscal Year 2024 Financial Statement Audit

Date Issued

Tuesday, December 10, 2024

Submitting OIG

International Trade Commission OIG

Agencies Reviewed/Investigated

International Trade Commission

Report Number

OIG-ML-25-04

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 3 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
Implement policies, procedures, and/or controls for new, transfer, and promoted employees to verify completeness and accuracy of information in eOPF.
2	No	$0	$0
Remind USITC employees, at least semi-annually, to verify that the information in their files is complete and accurate, and if it is not, to notify OHR. Provide employees with guidance and examples on what specific documents should be reviewed and what elements to verify.
3	No	$0	$0
USITC OHR should conduct reviews of eOPF documents and the underlying documentation supporting eOPF files (health insurance, life insurance, TSP, SF-50s) for all employees to ensure that 1) the deductions elected by employees are the deductions being taken on the earnings and leave statements and are present in FPPS 2) HR has properly coded employee elections and thereafter conduct reviews at least semi-annually. If discrepancies are found, USITC OHR should correct those discrepancies.