| 21-081 |
No |
$0 |
$0 |
Management concurred with this recommendation. |
|
The Bureau of Fiscal Operations should develop and maintain comprehensive set of policies and procedures for the Debt Recovery Section, Financial Systems Section, and Treasury Section, using in-house personnel with adequate relevant expertise and experience, or outsource the task to an entity with the relevant expertise and experience.
|
| 21-082 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should assess the work effort required and hire adequate personnel to perform Financial Systems Section functions.
|
| 21-083 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should ensure that the development and maintenance of policies and procedures for the Debt Recovery Section, Financial Systems Section, and Treasury Section are performed by personnel with appropriate expertise.
|
| 21-085 |
No |
$0 |
$0 |
Management concurred with this recommendation. |
|
The Bureau of Fiscal Operations should maintain documentary evidence of adequate periodic review of control activities performed.
|
| 21-086 |
No |
$0 |
$0 |
Management concurred with this recommendation. |
|
The Bureau of Fiscal Operations should ensure that the Debt Recovery Section’s policies and procedures include guidance and process for developing and modifying thresholds, including those related to waivers and write-offs.
|
| 21-087 |
No |
$0 |
$0 |
Management concurred with this recommendation. |
|
The Bureau of Fiscal Operations should maintain documentary evidence of adequate supervisory review of control activities around recording of transactions and reconciliations for the Debt Recovery Section.
|
| 21-088 |
No |
$0 |
$0 |
Management partially concurred with this recommendation. This recommendation remains open as written because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the entire recommended corrective action. |
|
The Bureau of Fiscal Operations should develop and maintain a comprehensive set of policies and procedures for outsourcing the Financial Systems Section functions.
|
| 21-089 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should develop an oversight framework for overseeing the Financial Systems Section’s contractors, and ensure that the framework is reviewed and updated periodically.
|
| 21-0810 |
No |
$0 |
$0 |
Management partially concurred with this recommendation. This recommendation remains open as written because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the entire recommended corrective action. |
|
The Bureau of Fiscal Operations should require Service Level Agreements or equivalent documentation that clearly defines the roles and responsibilities of the Railroad Retirement Board and Conseillers en gestion et informatique (a shared service provider within the federal industry) and ensure that the documentation is reviewed and updated periodically.
|
| 21-0811 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should perform an assessment to determine adequate staffing required to perform Financial System Service’s functions.
|
| 21-0812 |
No |
$0 |
$0 |
Management partially concurred with this recommendation. This recommendation remains open as written because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the entire recommended corrective action. |
|
The Bureau of Fiscal Operations should hire adequate personnel to perform its functions.
|
| 21-0813 |
No |
$0 |
$0 |
Management partially concurred with this recommendation. This recommendation remains open as written because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the entire recommended corrective action. |
|
The Bureau of Fiscal Operations should develop a written succession plan for the Financial Systems Section, including a framework for ensuring that human capital risk is assessed, to address key person dependency risk, including training personnel and documenting processes and procedures defining the scope of responsibilities required for achieving the section’s objectives.
|
| 21-0814 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should develop and implement policies and procedures requiring the periodic review of the Cost Accounting Code by Individual data, to assess the reasonableness of personnel roles and responsibilities, resources expended (hours and amounts), and resulting deliverables or output.
|
| 21-0815 |
No |
$0 |
$0 |
Management concurred with this recommendation. |
|
The Bureau of Fiscal Operations should develop a written communication framework or process that ensures that effective “two-way” communication occurs between the Office of Programs and the Debt Recovery Section (DRS) on providing and receiving feedback on the status of unapplied cash, including follow up from DRS.
|
| 21-0816 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should design and implement process and procedures around the processing of unapplied cash, including follow-ups from the Debt Recovery Section to the Office of Programs (OP), to ensure that timely feedback is received from OP regarding the timely and accurate application of unapplied cash.
|
| 21-0817 |
No |
$0 |
$0 |
Management partially concurred with this recommendation. This recommendation remains open as written because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the entire recommended corrective action. |
|
The Bureau of Fiscal Operations should develop policies and procedures and incorporate the review and reconciliation of Employer Contribution and Collections System-generated discrepancies as part of its validation of employer DC-1 processing.
|
| 21-0818 |
No |
$0 |
$0 |
Management does not concur with this recommendation. This recommendation remains open because the Office of Inspector General for the Railroad Retirement Board continues to see the need for the recommended corrective action. |
|
The Bureau of Fiscal Operations should perform the Employer Contribution and Collection System (ECCS)-identified discrepancies reconciliation as part of the Treasury Section’s validation of employer DC-1 processing to ensure that ECCS is updated accurately and timely, instead of using the current annual or 3-year timeframe.
|
