Open Recommendations

We recommend the Senior Vice President, Commercial, Communications, and Customer Affairs, in conjunction with the Senior Vice President, Economic Development, develop a plan for future business arrangements with industrial customer to mitigate the risk of TVA not fully recovering infrastructure costs for the additional capacity.

We recommend the Vice President, Transmission Planning and Projects, ensure outstanding actions to mitigate the risk of future transmission cost overruns are completed and process changes documented.

We recommend that OSMRE require the States, including the Pennsylvania Department of Environmental Protection, to place warning signs and, when practical, access control mechanisms at dangerous sites that are accessible to the public and have been identified for reclamation with Federal funding.

We recommend that OSMRE review Infrastructure Investment and Jobs Act Electronic Abandoned Mine Land Inventory System data for inappropriate fund changes and correct mislabeled entries, including Pennsylvania Department of Environmental Protection Project Nos. PA001308 and PA007158.

We recommend that OSMRE require the Pennsylvania Department of Environmental Protection to develop monitoring guidance for solicitation for contracts above the simplified acquisition threshold that are issued by subgrantees.

We recommend that OSMRE develop and conduct training with Infrastructure Investment and Jobs Act abandoned mine land grant recipients to ensure staff are familiar with data entry processes in the Electronic Abandoned Mine Land Inventory System, particularly those involving changing funding codes.

We recommend that OSMRE create an automated process in the Electronic Abandoned Mine Land Inventory System to identify funding code edits for additional review.

Some or all of the recommendation is not publicly available due to concerns with information protected under the Freedom of Information Act.

Analyze the root cause of processing facilities with high amounts of missorted and missent mail and develop a plan to reduce missent and missorted mail.

Analyze network flow that requires more than two processing touch points and identify opportunities to streamline that mail.

Create an action plan to track, identify, and correct the main causes of mail not automated in Delivery Point Sequence (DPS) to improve the DPS rate for the bottom performing processing facilities, and share the results with other processing facilities

Implement targeted improvement plans for underperforming facilities, focusing on addressing operational inefficiencies, enhancing staff training, and optimizing daily operation alignment to consistently strive to meet or exceed on-time performance goals.

Ensure that prior to awarding future subawards to the Foundation, that the Foundation: (a) updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained, and (b) institutes controls to enforce its written policies and procedures requiring the retention of time and attendance records with evidence of supervisory review and approval that detail time spent on VOCA-related activities.

Remedy $18,983 in unsupported personnel costs for subaward 41718.

Ensure Freed Life establishes policies and procedures to ensure the Tennessee DFA is notified of events impacting the accomplishment of subaward objectives and any related financial or budget implications.

Ensure Freed Life updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained.

Remedy $119,924 in unsupported personnel costs for subaward 52636 and $75,759 in unsupported personnel costs for subaward 52637.

Ensure Freed Life develops and implements a system of internal controls that provides reasonable assurance that personnel charges are accurate, allowable, and properly allocated and based on records that accurately reflect the time spent on VOCA-related activities.

USAID/Pakistan determine the allowability of $546,329 in questioned costs ($389,949 ineligible and $156,380 unsupported) detailed on pages 31 to 33 of the audit report and recover any amount that is unallowable.

(U) Rec. a.1: This recommendation is Controlled Unclassified Information

(U) Rec. a.2: This recommendation is Controlled Unclassified Information

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

(U) Rec. a.4: This recommendation is Controlled Unclassified Information

(U) Rec. a.5: This recommendation is Controlled Unclassified Information

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