Open Recommendations

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

Clarify within inspector guidance the proper use of General Correspondence letters to ensure they are not used in place of Compliance Action letters.

Reinforce through inspector training the process for identification of repeat findings and the comprehensive resolution of these findings.

Update guidance and provide training for Principal Inspectors on the proper categorization of actions used to address inspector findings in Safety Assurance System.

Establish clear procedures on how Certificate Management Offices should address significant delays in obtaining air carrier data, including defining an escalation process.

Provide formal guidance to Certificate Management Offices to aid in consistent internal communication and Compliance Action processing during periods of key personnel turnover.

Provide training or formal instruction to managers and inspectors on how to identify and resolve systemic hazards.

Reinforce a structured resolution process within the Compliance Action framework that includes documented escalation procedures, mediation steps, and clear criteria for resolving inspector disagreements to ensure consistency and improve adherence to FAA policy.

Issue best practices for Buy America materials certification, including standardized templates which detail required data fields, such as identifying project information.

Update guidance for FHWA's minimal use threshold, including the definition of "total contract cost."

For the $594,000 in questioned costs relating to Seattle Department of Transportation's West Seattle Bridge project, review materials certification documents relating to cathodic protection system and clamp straps incorporated into the project without adequate documentation at the time of our audit. Should any amount be found to be unsupported or unallowable, provide justification for accepting the costs or take appropriate corrective actions.

For the $160,336 in questioned costs related to Texas Department of Transportation's (TxDOT) I-10 and I-35 projects, work with TxDOT to confirm Buy America compliance for those foreign materials and determine if any amount is unsupported or unallowable under Buy America rules. Should any amount be found unsupported or unallowable, provide a justification for accepting the costs or take appropriate corrective actions.

Enhance oversight reviews to include greater focus on Buy America compliance.

Increase awareness of Buy America requirements to include documenting certification of shop and field welding consumables and processes.

The Chief, Taxpayer Services, should increase the identity assurance level
for the Mod IEIN system to Level 2.

In September 2024, we alerted the IRS of the 9 SSNs that received
10,271 EINs identified as potential waste and abuse due to using the **************2**********
***************************************2**********************************************************
****2******* We expressed concerns about the accessibility of the Mod IEIN system, ****2*****
******************2********************************* fraud, waste, and abuse. We recommended
that the IRS consider limiting or performing additional reviews of applications where the
*****************2******************************** of assigned entities and conduct data analysis
to detect cases of fraud, waste, and abuse.

The Chief, Taxpayer Services, should: Update programming to prevent an individual from receiving more EINs per day than allowed by the policy in effect.

The Chief, Taxpayer Services should: Develop a process to identify and prevent the assignment of EINs with the ****************************************************2**********************************************
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