Open Recommendations

We recommend the Acting Director of U.S. Immigration and Customs Enforcement’s Health Services Corps develop and implement a policy requiring Regional Clinical Directors and Clinical Directors to document their review and approval of major surgical procedures in IHSC’s electronic health records system to ensure medically necessary and appropriately documented medical care for detained non-citizens.

We recommend that the Deputy Secretary Develop and execute a detailed plan and timeline for both testing and reporting estimates of improper payments in the PIH-TBRA and PBRA programs in compliance with Federal law and OMB guidance. Status

Evaluate the process for setting materiality thresholds to ensure relevant USTP personnel are consulted and establish a schedule to periodically reassess the thresholds provided to contractors to help ensure debtor audit reports identify-and USTP personnel follow up on-the most significant issues.

Implement a risk-based methodology for selecting exception audits that extends beyond solely evaluating variances from the statistical norm of the judicial district, to include a broader set of risk factors.

Document the delineation of the roles and responsibilities of USTP personnel and its contractors in requesting, approving, and documenting debtor audit extensions.

(U) Rec. 1.a.1: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to create an ideal end-state document that identifies the financial management systems that the DoD will have when it achieves compliance with the Federal Financial Management Improvement Act of 1996.

(U) Rec. 1.a.2: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to create a strategy for all DoD financial management systems to either become compliant with the Federal Financial Management Improvement Act of 1996 or be retired and replaced in a timely manner.

(U) Rec. 1.a.4: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to create a deliberate and systematic process of adopting the functionalities already available in the enterprise resource planning systems or other DoD-wide solution to replace those functionalities not approved by the Deputy Secretary of Defense.

(U) Rec. 1.a.5: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to identify opportunities for DoD-wide solutions to simplify the DoD's financial management system environment.

(U) Rec. 1.a.6: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans create a single DoD-wide solution for the remaining activity for which the DoD is unable to use Treasury Department programs.

(U) Rec. 1.a.7: The DoD OIG recommended that the Deputy Secretary of Defense direct the Under Secretary of Defense(Comptroller)/Chief Financial Officer, DoD, and the DoD Chief Information Officer to identify a lead and the lead subsequently develops and implements plans to identify significant challenges preventing the DoD Components from simplifying the DoD's system environment and implement DoD-wide solutions to address any identified challenges.

(U) Rec. 2.a.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD coordinate with the DoD Chief Information Officer to develop and implement policies and procedures that require the DoD Components to document all end-to-end processes relevant to financial transactions with sufficient detail to identify how systems are used and oversee and monitor the documentation of those processes.

(U) Rec. 2.a.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD coordinate with the DoD Chief Information Officer to review all DoD Component end-to-end processes to compile a complete list of internal controls over financial reporting-relevant systems and micro-applications.

(U) Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD develop and implement controls to ensure the completeness of the DoD's internal control over financial reporting?relevant list.

(U) Rec. 2.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD develop and implement controls to ensure the accuracy of the data tracked in the internal controls over financial reporting?relevant list.

(U) Rec. 2.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD reevaluate the DoD's timeline for modernizing its financial management systems in an effort to expedite the remediation of the DoD's noncompliance with the Federal Financial Management Improvement Act of 1996.

(U) Rec. 2.f: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD update the DoD's plans to discuss the use of non-DoD-owned systems, micro applications, and robotic process automation and machine learning software.

(U) Rec. 2.g: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD develop and implement a plan to limit the use of micro?applications used to produce the DoD Agency-Wide financial statements by using to the fullest extent possible the DoD's modern general ledger systems or Advanced Analytics.

(U) Rec. 2.h: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD identify in their plans that the DoD Chief Information Officer is responsible for overseeing all system decisions (including retirement).

(U) Rec. 3.b: The DoD OIG recommended that the DoD Chief Information Officer reconsider the definition of a legacy system to ensure that it encompasses a system that is outdated and needs to be modernized or retired, regardless of when the DoD chooses to retire it.

(U) Rec. 3.c: The DoD OIG recommended that the DoD Chief Information Officer coordinate with the Under Secretary of Defense (Comptroller)/ Chief Financial Officer, DoD, to obtain from each system owner an estimate of the total cost associated with each DoD system retiring or becoming compliant with the Federal Financial Management Improvement Act of 1996 through modernization and identify where in the DoD's budget the funds to do so are located.

(U) Rec. 3.e: This recommendation is Controlled Unclassified Information

(U) Rec. 3.f: The DoD OIG recommended that the DoD Chief Information Officer coordinate with the system owners of 19 additional systems that according to the Office of the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, "can and should" be retired, to develop and implement a plan to expedite their retirement and allow for the DoD to put $593.8 million in future funding to better use.

(U) Rec. 1: Report is Classified.

(U) Rec. 2.a: Report is Classified.