Open Recommendations

We recommend the Vice President and Controller, Corporate Accounting, include specific training for expense approvers (managers and delegates) as a part of annual TVA One Card training or as a separate module to be completed periodically.

We recommend the Vice President and Controller, Corporate Accounting, consider creating a report in the expense management system that Expense Administration personnel can use to periodically test for split transactions.

We recommend the Vice President and Controller, Corporate Accounting, for exceptions identified during the audit, contact the approving managers and reinforce their responsibilities for ensuring TVA One Card expenses are appropriate.

We recommend the Vice President and Controller, Corporate Accounting, configure the expense management system to require management review of purchase receipts/documentation prior to expense approval.

We recommend the Vice President and Controller, Corporate Accounting, configure the expense management system to notify cardholders when purchases are still pending submission prior to 30 days.

The OIG recommends facility leaders improve crosswalk visibility and monitor pedestrian safety at the crosswalk between the patient parking garage and main entrance until completion.

The OIG recommends facility leaders ensure blanket warmer temperatures do not exceed 130 degrees Fahrenheit and implement a process to inform staff about proper use of the equipment.

The OIG recommends facility leaders reevaluate and improve their processes for identifying adverse events that warrant an institutional disclosure.

Develop guidance for staff on the requirements of FAR § 16.103(d)(1), including updating templates. The guidance should address all the required elements and specify whether it will be documented in the acquisition plan or another document in the contract file.

Provide training to PBGC staff involved in contracting on the requirements of FAR § 16.103(d)(1), highlighting how the staff are required to document contract type risk considerations in the contract file.

Ensure timely development and approval of contract type D&Fs that address all FAR requirements, including a mechanism to track the timeliness of this process.

Review and update guidance to program office staff to ensure they provide information to support all required FAR elements for contract type D&Fs.

Provide training to procurement and program office staff on additional requirements for contract types other than firm-fixed-price. This training should include guidance as to what is needed for sufficient justifications required to comply with FAR requirements related to maximizing the use of firm-fixed-price on future acquisitions.

The Chief, Taxpayer Services, should require that additional documentation be provided with all Form 1310 filings.

The Chief, Taxpayer Services, should ensure that consistent guidance is provided to employees regarding how to handle a Form 1310 that has missing or erroneous calendar and tax year information.

In June 2024, we sent an alert to the IRS noting our concern with the denial of the programming request that would enable Accounts Management employees to systemically release refunds associated with surviving spouses. We recommended that the Chief, Taxpayer Services coordinate with the appropriate IRS offices and senior officials to expedite the approval, funding, and implementation of the programming request

The Chief, Taxpayer Services, should ensure that the decedent refund programming request has appropriate controls to systemically calculate the accurate interest owed to survivors or claimants and avoid overpaying and underpaying interest on the refunds.

The Chief, Taxpayer Services, should update internal guidelines to advise Individual Taxpayer Advisory Specialists and Customer Service Representatives to obtain a Form 1310 while assisting taxpayers and electronically route the document to employees assigned to the case.

The Chief, Taxpayer Services, should develop procedures to upload claimant responses enabling assigned employees to electronically access supporting documentation for decedent refund cases.

CMS should provide surveyors with instructions for how to assess the contents of nursing home emergency preparedness documentation as a part of the survey process.

CMS should Issue guidance that encourages SAs to collaborate and share information.

Take corrective actions on the case errors we identified in the sample that were still unresolved as of November 2024.

Provide refresher training to Processing Center 8 staff on Social Security Administration policies and the screening guide related to the issues identified in this report.

Determine whether the $13,517 are allowable costs and, if not, request a refund.

We recommend that the Grantee develop and implement written policies and procedures surrounding the management of federal awards, in accordance with the Uniform Guidance.