Open Recommendations

We recommend the official Acting Chief Operating Officer for FSA continue to solicit, analyze, and incorporate feedback regarding the completion, submission, and processing of the 2025–2026 FAFSA until FSA confirms that issues with the FAFSA process have been resolved.

We recommend the official Acting Chief Operating Officer for FSA ensure that when the FAFSA process undergoes significant revisions in subsequent award years, FSA use the positive practices it implemented for soliciting and incorporating feedback in the 2025–2026 FAFSA process.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that GiveDirectly, Inc., corrects the material weaknesses in
internal control over financial reporting detailed on pages 32 to 34 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that GiveDirectly, Inc., corrects the instances of material
noncompliances detailed on pages 32 to 34 of the audit report.

We recommend that USAID/Uganda verify that Ministry of Finance, Planning and Economic Development corrects the seven material weaknesses in internal control detailed on pages 36, 42-46, 50-51 and 55 of the audit report.

We recommend that USAID/Uganda verify that Ministry of Finance, Planning and Economic Development corrects the 14 instances of material noncompliance detailed on pages 58 to 86 of the audit report.

We recommend that USAID/Mozambique verify that Centro de Aprendizagem e Capacitao da Sociedade Civil corrects the one material weakness in internal control identified on pages 25 and 28 of the audit report.

We recommend that USAID/Southern Africa determine the allowability of $205,140 in questioned costs ($169,956 ineligible, $35,184 unsupported) on pages 20, 25, 27, and 28 of the audit report and recover any amount that is unallowable.

We recommend that USAID Southern Africa verify that Africa Resource Centre NPC corrects the one material weakness in internal control detailed on pages 33 and 34 of the audit report.

We recommend that USAID/Southern Africa verify that Africa Resource Centre NPC corrects the five instances of material noncompliance detailed on pages 37 to 46 of the audit report.

We recommend the Vice President, Transmission PIanning and Projects, increase collaboration with Major Projects early in the project process to mitigate the risk of inadequate funding.

We recommend the Vice President, Transmission PIanning and Projects, ensure planning estimates are adequately developed and account for cost inflation.

We recommend the Vice President, Transmission PIanning and Projects, take steps to involve Joint Project Team members in risk identification and notify risk owners of their assigned responsibilities.

Create a job aid for claims processors on how to determine the correct effective date for PACT Act"related claims.

Remove the outdated effective date builder from the Veterans Benefits Administrations internal job aids page.

Continue updating the Veterans Benefits Management System-Rating systems effective date builder to add functionality that applies liberalizing laws on claims when the Veterans Benefits Administration receives an intent to file.

Update the Veterans Benefits Management System-Rating systems effective date builder to add functionality that applies liberalizing laws on claims when a veterans service connection is based on a toxic exposure risk activity.

Evaluate PACT Act refresher training by monitoring the results to assess the effectiveness of the training.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

The Director, Submission Processing, should lead a review that includes the Directors of Accounts Management, Field Assistance, Media and Publications, and Online Services to add cautionary language to the appropriate forms and publications instructing taxpayers not to use a third-party carrier when paying a balance due that is addressed to a P.O. Box address (Lockbox).

The Director, Submission Processing, should lead a review that includes the Directors of Accounts Management, Field Assistance, Media and Publications, and Online Services to add cautionary language to the appropriate IRS.gov web pages instructing taxpayers not to use a third-party carrier when paying a balance due for third-party payer processor that is addressed to a P.O. Box address (Lockbox).

The Director, Submission Processing, should coordinate with FMSS to create a guide for shared mailrooms not staffed with full-time IRS personnel or contracted staff. The guide should clearly document the time within which taxpayers’ checks and related documents must be routed to the appropriate Submission Processing Center.

The Director, Submission Processing, should coordinate with other Taxpayer Service functions, such as Field Assistance, Accounts Management, and FMSS to include a requirement to identify on Form 3210 any forms received with misrouted remittances.

The Director, Submission Processing, should coordinate with Field Assistance, Accounts Management, and FMSS to create an annual MOU, agree on appropriate staffing, and clearly establish roles and responsibilities when 1) misrouted mail is received and 2) misrouted mail is to be sent to a local TAC for processing rather than a specific Submission Processing Center.

The Director, Submission Processing, should include instructions in the Annual Lockbox Filing Season Readiness Plan to conduct readiness checks or inspections of IRS mailrooms closest to the Lockbox sites. Ensure the sites are staffed and have current instructions specific to processing misrouted Lockbox mail.