Open Recommendations

Rec. 5: The DoD OIG recommended that the Assistant Secretary of Defense (Sustainment) update DoD Instruction 4151.21, "Public-Private Partnerships for Product Support," to establish an oversight structure to ensure that the Secretaries of the Military Departments are implementing their responsibilities as assigned in DoD Instruction 4151.21, "Public-Private Partnerships for Product Support."

Rec. 8: The DoD OIG recommended that the Assistant Secretary of Defense (Sustainment) update DoD Instruction 4151.21, "Public-Private Partnerships for Product Support," and assign the Secretaries of the Military Departments the responsibility to verify that officials developing and implementing public-private partnerships receive public-private partnership training, including LOG 0060, "Public-Private Partnerships" or its equivalent offered by the Defense Acquisition University.

Treasury OIG pursue obtaining documentation from Tennessee personnel and ensure reporting corrections are made. Further, based on Tennessee’s responsiveness to Treasury OIG’s requests and its ability to provide documentation and remove ineligible transactions, Castro recommends Treasury OIG determine if a focused audit is feasible for Grants greater than or equal to $50,000 and Aggregate payments to individuals. Treasury OIG and Castro met with Tennessee management to discuss the questioned costs. Tennessee management stated they would provide additional documentation to Treasury OIG to support both the unsupported and ineligible costs.

Treasury Office of Capital Access will follow-up to obtain the status of these Single Audit findings.

We recommend that the General Deputy Assistant Secretary, Office of Policy Development and Research, and the Deputy Chief Information Officer, Office of the Chief Information Officer develop the project management documents, as required by HUD's Project Planning and Management Life Cycle V2.0 policy, including obtaining required approvals and ensuring that an adequate project risk management process is established for identifying, analyzing, and responding to project risks.

We recommend that the General Deputy Assistant Secretary, Office of Policy Development and Research; the Deputy Chief Information Officer; and the Director, Office of Disaster Recovery, identify and incorporate at least one additional data source into the Disaster Recovery Data Portal to further assist grantees with duplication of benefits assessments.

Implement measures to uniformly assess cost savings, effectiveness, and return on investment for automation enhancements, including bots, that affect manual workloads.

Issue available unused licenses for bot-related software to technicians.

(U) Rec. 1.a: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to coordinate with the Lockheed Martin and Pratt & Whitney to ensure that the U.S. Government has access to a complete and accurate population of Joint Strike Fighter inventory necessary to meet operational and financial reporting requirements.

(U) Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure that Lockheed Martin and Pratt & Whitney are meeting contract requirements including access and delivery to a complete and accurate population of Joint Strike Fighter inventory necessary to meet operational and financial reporting requirements and delivery of inventory information to meet all financial reporting standards, similar to the financial information that…

(U) Rec. 1.c: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure the F-35 Joint Strike Fighter Joint Program Office is using contracting mechanisms that are currently in place to ensure all reporting standards are met.

(U) Rec. 1.d: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop and implement a process to ensure the F-35 Joint Strike Fighter Joint Program Office holds the contractor accountable for not meeting contract requirements.

(U) Rec. 1.e: The DoD OIG recommended that the Under Secretary of Defense for Acquisition and Sustainment in coordination with the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, direct the F-35 Joint Strike Fighter Joint Program Office, Program Executive Officer to develop, for future contracts, clear expectations regarding the contractor's responsibilities for meeting financial reporting standards and clearly linked contracting mechanisms to hold the contractor accountable if financial reporting requirements are not met.

(U) Rec. 2.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with all stakeholders to develop a plan of action for the accountability and reporting of Joint Strike Fighter inventory that addresses the existing material weakness, as well as the impact it will have on the component level financial statements.

(U) Rec. 2.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, determine a means of reporting or disclosing the value of Joint Strike Fighter material on the DoD financial statements for the FY 2023 financial statements.

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness update component-level Purchase and Fleet Card Program policies and procedures to align with current DHS requirements and component-level needs to ensure policy and procedures are clear and consistent to minimize gaps in roles and responsibilities and processes critical to the operation of the Purchase and Fleet Card Programs.

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness develop an approach to ensure that Purchase and Fleet Card Program accounts are monitored in accordance with regulations and Department and component policies and procedures to ensure: • purchase and fleet card spending limits are established based on procurement need (i.e., evaluating spending limits and cardholder spending patterns); • accuracy and completeness of Purchase and Fleet Card Program records; • retention of…

We recommend the DHS Chief Financial Officer, Assistant Director of the Financial Management Bankcard and Review Branch ensure that Component Primary Organization Program Coordinators at DHS Headquarters, Coast Guard, and the DHS Office of Homeland Security Situational Awareness provide Purchase and Fleet Card Program refresher training for key program approving officials, cardholders, and supporting staff to ensure compliance with requirements.

Treasury OIG follow-up with Phoenix management on the finalization of its reconciliation and reporting corrections. Based on Phoenix management’s responsiveness to Treasury OIG’s requests, and its ability to provide sufficient documentation, we recommend that Treasury OIG determine if a focused audit is feasible for Grants greater than or equal to $50,000.

Treasury OIG follow-up on the status of necessary reporting corrections for Contracts greater than or equal to $50,000, Transfers greater than or equal to $50,000, and Aggregate Payments to Individuals.

Treasury Office of Capital Access follow-up to obtain the status of these Single Audits.

Treasury OIG obtain documentation from Texasmanagement and follow-up on necessary reporting corrections. Further, based onTexas’ responsiveness to Treasury OIG’s requests and its ability to providesufficient documentation, we recommend Treasury OIG determine if a focusedaudit is feasible for Contracts greater than or equal to $50,000 and Grants greaterthan or equal to $50,000.

We recommend that the Indian Health Service develop and implement procedures to identify and deobligate any unused Families First Act funds that expired on September 30, 2022, from all locations within the GPAO.

We recommend that the Indian Health Service correct Purpose Statute violations totaling $19,912 relating to funds not used on COVID-19 testing and other testing-related activities from the Pine Ridge Service Unit (an IHS Direct program), and, if IHS is unable to correct those violations, report any Antideficiency Act violations.

We recommend that the Indian Health Service recover $460,525 in funds not used on COVID-19 testing and other testing-related activities from the applicable sampled Tribal and UIO programs.