Open Recommendations

Rec 2: The DoD OIG recommended that the that the U.S. Property and Fiscal Officer for the Nevada National Guard develop and implement a process for the monitoring and documentation of quality in their office in accordance with Generally Accepted Government Auditing Standards 5.43 and 5.44.

Rec. 3: The DoD OIG recommended that the U.S. Property and Fiscal Officer for the Nevada National Guard require that auditors assigned to the Internal Review Division obtain training on performing nonaudit services in accordance with Generally Accepted Government Auditing Standards.

Rec. 4: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director issue a memorandum to the auditors at the National Guard Bureau Internal Review Office Headquarters and the Internal Review divisions of the United States Property and Fiscal Office to emphasize the requirement to inquire of the audited entity's management whether any investigations or legal proceedings significant to the audit objectives have been initiated or are in process with respect to the period under audit, in accordance with Generally Accepted Government Auditing Standard 8.27.

Rec. 5: The DoD OIG recommended that the National Guard Bureau Internal Review Office Headquarters Director and U.S. Property and Fiscal Officer for the Maryland National Guard develop and implement a tool, such as a fraud risk assessment template, to help ensure that the auditors assess the risk of fraud that is significant in the context of the audit objectives, in accordance with Generally Accepted Government Auditing Standard 8.71.

Rec. 6: The DoD OIG recommended that the National Guard Bureau Internal Review Director develop and implement a tool, such as an independence tracking checklist, to assist auditors at the Internal Review Headquarters office with ensuring that all supervisors and auditors assigned to an engagement complete a statement of independence before starting the engagement.

Rec. 7: The DoD OIG recommended that the National Guard Bureau Internal Review Office Director develop and implement a tool, such as a reporting checklist, that includes a step to verify that each audit report includes the appropriate GAGAS compliance statement in accordance with Generally Accepted Government Auditing Standards 2.17 and 9.03.

We recommend that the Acting Chief Program Officer of the Treasury Office of Capital Access works with the OIG to ensure that the State of Oregon returns to Treasury the $32,554 of CRF proceeds that were used by the City of Lakeside, Oregon in violation of subsection 601(d) of the Social Security Act, as amended (42 U.S.C. 801(d)), as well as Treasury’s Guidance and FAQs.

We recommend the Vice President, Power Operations, take steps to conduct all inspections and testing of fire-protection subsystems as required.

We recommend the Vice President, Power Operations, take steps to resolve fire-protection system issues in a timely manner.

We recommend the Vice President, Power Operations, take steps to assign a priority level to each impairment as required by Power Operations Standard Programs and Processes 18.119.

We recommend the Vice President, Power Operations, take steps to emphasize the importance of including all impairment information in the Fire Impairment Database.

We recommend the Vice President, Power Operations, take steps to review the differences between Power Operations Standard Programs and Processes 18.121 and the site-specific job plans and make changes as necessary to clarify the requirements.

The under secretary for benefits ensure all erroneous scenarios in the Veterans Benefits Management System for Rating special monthly compensation calculator identified in this review are corrected and certify the results to the VA Office of Inspector General.

The under secretary for benefits establish a plan to conduct additional testing of the Veterans Benefits Management System for Rating special monthly compensation calculator to ensure its accuracy.

Develop and provide training on updated Fiduciary Program Manual procedures on flagging barred individuals or entities as Do Not Appoint and include a mechanism to ensure that fiduciary hub staff have taken and understand the training.

Finalize and approve procedures and standards included in the Draft COVID EIDL Servicing Manual.

Publish and communicate written overall CESC performance goals for effective monitoring of its operations in coordination with SBA’s Office of Financial Program Operations.

Designate a dedicated entity to manage the process of assessing SNAP fraud risks, consistent with the leading practices in GAO’s Fraud Risk Management Framework. This entity should have clearly defined and documented responsibilities and authority, including managing fraud risk assessments and facilitating communication among stakeholders regarding SNAP fraud-related issues.

Comprehensively assess SNAP fraud risks in adherence with leading practices identified in GAO’s Fraud Risk Management Framework.

Document the fraud risk profile for SNAP, incorporating fraud risks determined from OIG Recommendation 2 activities, in adherence with applicable leading practices identified in GAO’s Fraud Risk Management Framework.

Design and implement an antifraud strategy for SNAP based on a fraud risk profile (see OIG Recommendation 3, above) consistent with leading practices as provided in GAO’s Fraud Risk Management Framework.

USAID/Pakistan determine the allowability of $479,381 in ineligible questioned costs detailed on pages 27 to 39 of the audit report and recover any amount that is unallowable.

USAID/Pakistan determine the allowability of $1,049,901 in ineligible questioned costs detailed on pages 50 to 57 of the audit report and recover any amount that is unallowable.

Rec. 1.a: The DoD OIG recommended that the Assistant Secretary of the Army (Manpower and Reserve Affairs) update the Integrated Personnel and Pay System-Army, in coordination with the Office of the Deputy Chief of Staff, G-1, Functional Management Division Director, to cumulatively track the amount of parental leave remaining per qualifying event.

Rec. 1.b: The DoD OIG recommended that the Assistant Secretary of the Army (Manpower and Reserve Affairs) develop procedures to perform periodic reviews of, or coordinate with the Office of the Deputy Chief of Staff, G-1, Functional Management Division Director, to develop internal controls in the Integrated Personnel and Pay System-Army to ensure that Service members do not take unallowable parental leave increments or leave without an approved exception after the 1-year period following a qualifying event.