Open Recommendations

The Bureau of Fiscal Operations should track costs both by field office and by object class code to ensure that the costs of each of the 53 field offices and staff are readily available and determine how often the cost data will be updated.

The Bureau of Fiscal Operations should establish a process to ensure the breakdown and total cost of the Bureau of Field Serice is consistently monitored and reported.

Ensure the Guam OAG implements its plan to formally assess victim service needs in Guam.

Ensure the Guam OAG maintains documentation to support its methodology for allocating at least 10 percent of the total grant funds to priority funding program areas as required by OJP.

Require the Guam OAG to ensure its subrecipients are adequately accounting for VOCA grant funds.

Require the Guam OAG to ensure that its subrecipients are in compliance with the Uniform Guidance single audit requirements.

Ensure the Guam OAG implements procedures to perform periodic verification of the performance data submitted by subrecipients.

Ensure the Guam OAG conducts its outstanding subrecipient monitoring reviews and maintains adequate documentation of subrecipient monitoring as required by the Guam OAG and VOCA guidelines.

Brown & Company recommends that the NIH complete the security categorization in accordance with FIPS Pub 199 to include documenting results and supporting rationale in the security plan.

Brown & Company recommends that the NIH conduct a system-level risk assessment for the SRA in accordance with NIST SP 800-53 requirements and NIH polices.

Brown & Company recommends that the NIH ensure that the data normalization policy and procedures comply with Federal requirements to include defining roles and responsibilities.

The Deputy Commissioner for Operations Support should ensure that access to sensitive systems is immediately suspended or disabled when a contractor is identified as not having a favorable background determination.

1. We recommend that the Director of the Census Bureau ensure that the 2030 EAE reports are released in a timely manner.

4. We recommend that the Director of the Census Bureau utilize existing processes and tools as intended in order to ensure rigorous and disciplined management of the decennial census.

5. We recommend that the Director of the Census Bureau ensure that integrated project teams (IPTS) responsible for OAs provide the required report elements and document when required report elements are not available or transparency is not permissible.

6. We recommend that the Director of the Census Bureau develop guidelines for the querying and reporting of cost data that permit comparisons between planned and actual costs.

7. We recommend that the Director of the Census Bureau extend the Bureau's analysis of scheduling delays to examine variances between originally planned baseline start and finish dates and actual start and finish dates.

10. We recommend that the Director of the Census Bureau develop mechanisms to better account for the required resources to complete EAE activities to aid in the planning and execution of future EAE operations.

Perform an assessment of employee resources in the Office of Financial Management, Planning, and Evaluation, and other relevant financial process areas to ensure an appropriate complement of resources are in place to manage accounting and reporting matters as they arise and through their normal course of business.

Provide training and supervision for personnel on financial management matters that affect the financial statements, including adhering to accounting policies and procedures, as appropriate, and performing key internal control functions in support of financial reporting.

Develop desktop manuals to assist new personnel in meeting their assigned responsibilities.

Improve the risk assessment process at the financial statement assertion and process level to ensure that CPSC management is appropriately capturing significant changes in the control environment and subsequently responding to those risks.

Implement key monitoring controls over the financial reporting process and develop robust policies and procedures to increase oversight, review, and accountability of accounting events at the process level to ensure the successful implementation of an effective internal control environment.

Document the acquisition process and necessary requirements to determine the appropriate date placed in service for PP&E, and update and enhance policies and procedures to align with the requirements of the applicable financial reporting standards.

Design and implement controls in accordance with the updated policies and procedures to ensure PP&E balances are completely and accurately recorded in the general ledger.