Open Recommendations

Rec. 1.b.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the Planning, Programming, Budgeting, and Execution Reform implementation Team to coordinate with the Services, including officials from the program offices, on the current budget execution review process and provide a formal assessment on whether the obligation and expenditure benchmarks should be re-baselined to account for appropriation levels under a continuing resolution.

Rec. 1.b.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the Planning, Programming, Budgeting, and Execution Reform implementation Team to develop a process for the Department of Defense to track and communicate to Congress the actual impacts that continuing resolutions have on acquisition programs.

Establish policies and procedures for administrative and financial management including determining the allowability and allocability of costs, record retention, procurement, internal control, tracking of costs by approved budget categories, reconciliation of costs to financial reports, and timely submission of performance progress and financial reports in accordance with the Uniform Guidance and grant agreement.

Work with ARC to resolve the questioned cost totaling $456,942 for ARC funded costs.

Work with ARC to resolve the questioned cost totaling $75,000 for non-ARC matching cost share.

Revise and resubmit the SF-270 and the related reimbursement table to reflect the accurate budget category of Contractual cost instead of Personnel.

Work with ARC to resolve the questioned cost totaling $1,167 for non-ARC Matching cost share

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

We recommend that the Grantee work with ARC, to resolve the $45,000 of questioned costs.

We recommend that the Grantee work with ARC, to resolve the $35,000 of questioned costs.

We recommend that the Grantee work with ARC to resolve $12,775 of unallowed pre-award cost following the resolution of Recommendation 3 as the funds are included as part of the $35,000 questioned in Finding 2025-002.

We recommend that the Grantee develop and implement written policies and procedures surrounding the management of Federal awards; specifically addressing the reasonableness, allocability, and allowability of costs incurred and charged to grants, as required by Federal regulations.

We recommend that the Grantee work with ARC, to resolve the $5,134.

The OIG recommends that the DNFSB update the agency’s DFW Plan to reflect current practices.

The OIG recommends that the DNFSB create supporting implementation guidance with emphasis on staff roles and responsibilities.

The OIG recommends that the DNFSB engage the testing contractor to improve communications with program staff and supervisors regarding random test site selections.

Update its policy to include monitoring Federal Protective Service’s physical security inspections of Agency offices.

Regularly reconcile its list of offices to the Agency's official list of offices to ensure all applicable offices are periodically inspected.

Work with office management to properly resolve the 101 security findings that were improperly remediated.

Revise policy to require that managers document corrective actions.

Review findings when they are resolved in its security application to ensure it agrees with actions taken.

Provide office managers with information to aid their remediations of security findings, such as diagrams or pictures, and information on requesting remediation extensions.

Review security findings not remediated within 180 days or the agreed upon timeframe and when appropriate, suggest interim corrective actions to office managers when permanent actions will not be timely implemented.

The Chief, Facilities Management and Services, should ensure that the ECLs identified as containing separated IRS personnel as points of contact are updated immediately. Further, we recommend that the IRS ensure that processes and procedures are in place to update ECL points of contact accurately and timely.

The Chief, Facilities Management and Security Services, should revise procedures to include specific criteria on ************************ at TACs.