Railroad Retirement Board Write-off and Waiver Processes were not Fully Efficient, Effective, or Adequate

Date Issued

Tuesday, April 23, 2019

Submitting OIG

Railroad Retirement Board OIG

Other Participating OIGs

Railroad Retirement Board OIG

Agencies Reviewed/Investigated

Railroad Retirement Board

Report Number

19-05

Report Description

Revision to RRB-OIG Audit Report No. 19-05

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
19-051	No	$0	$0
We recommend the Bureau of Fiscal Operations develop or update, and implement comprehensive written policies and step by step procedures for all write-off and waiver processes, to include day to day operations, documentation and approvals, roles and responsibilities, and threshold requirements, to ensure consistency and compliance with applicable laws, regulations, and guidance.
19-052	No	$0	$0
We recommend the Bureau of Fiscal Operations develop and implement controls to ensure debt balances that can be collected are not forfeited due to automatic $25 write-off or $100 waiver thresholds.
19-053	No	$0	$0
We recommend the Bureau of Fiscal Operations conduct training on new policies and procedures to ensure that decision making is consistent.
19-054	No	$0	$0
We recommend the Bureau of Fiscal Operations update Management Control Review documentation to reflect the new policies and procedures and changes in write-off and waiver processing which resulted from the migration to Financial Management Integrated System.