Opportunities Exist to Strengthen Investment Management's Disclosure Review Program, Report No. 590

Title Full

Date Issued

Monday, May 4, 2026

Submitting OIG

Securities and Exchange Commission OIG

Agencies Reviewed/Investigated

Securities and Exchange Commission

Report Number

590

Report Description

Opportunities Exist to Strengthen Investment Management's Disclosure Review Program, Report No. 590

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 2 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
Update applicable procedures to better align with the Sarbanes-Oxley Act of 2002, Section 408(c), and to clarify expectations for the timeliness of Sarbanes-Oxley Act reviews and reporting.
590	No	$0	$0
Update internal guidance to reflect detailed procedures for (a) the annual reconciliation process, and (b) how decisions are made and documented when determining if and when a targeted review should be performed.