Open Recommendations

Implement mandatory training and track attendance for unit PIs, unit Fund Managers, and others identified by OSP as involved in the sponsored project program that: a. Covers key responsibilities including but not limited to project identification and initiation, financial management (payroll and non-payroll), reporting, and closeout; and b. Provides examples of how to document financial reviews, unit expenditure records, and quarterly reconciliations in accordance with the updated Sponsored Projects Handbook.

Incorporate key internal processes in written policies and procedures concerning OSP: (1) reviewing project activities and balances; (2) monitoring sponsored projects; and (3) using checklists.

Determine and document the allowability of the questioned $157,850 for payroll costs and $74,382 for non-payroll costs charged to Project 505247 and resolve any costs determined to be disallowed with the sponsor.

Determine and document the allowability of the questioned $81,924 for payroll costs charged to Project 505223 and resolve any costs determined to be disallowed with the sponsor.

Develop and implement written unit timekeeping procedures in compliance with Smithsonian policies.

Determine and document the allowability of the questioned $24,260 for non-payroll costs charged to Project 786172 and resolve any costs determined to be disallowed with the sponsor.

Determine and document the allowability of the questioned $118,238 from catering costs charged to government-funded projects and resolve any costs determined to be disallowed with the sponsor(s).

Develop and implement procedures to monitor the following: a. The timeliness and compliance of units' project expenditure reviews, records, and reconciliations with the updated Sponsored Projects Handbook; and b. The timely submission of reports to sponsors.

Develop and implement a process to resolve balances prior to closeout, and standardize the timeframe to complete all components of project closeout.

Resolve the $3,833,459 of available balances identified in this report that could potentially be put to better use.

Resolve the $702,362 of receivables balances identified in this report that could potentially be put to better use.

Resolve the $159,120 of encumbered and pre-encumbered balances identified in this report that could potentially be put to better use.

Communicate to divisions and offices and records liaison officer's general instructions, including an expected timeline, for transferring permanent records to NARA, and monitor their timely execution.

Establish a routine formal records management evaluations process to ensure that agency records management activities comply with federal regulations.

Establish a remediation process for instances of noncompliance identified during routine evaluations.

Identify the resources needed to routinely complete records management evaluations.

(U) Rec. 1.a: The DoD OIG recommended that the Commander, U.S. Army South, in coordination with the Commander, U.S. Southern Command. establish and implement measures of performance and measures of effectiveness to assess security force assistance objectives in the Army Campaign Support Plan, as required by Army Regulation 11-31 and Department of the Army Pamphlet 11-31.

(U) Rec. 1.b: The DoD OIG recommended that the Commander, U.S. Southern European Task Force-Africa, in coordination with the Commander, U.S. Africa Command. establish and implement measures of performance and measures of effectiveness to assess security force assistance objectives in the Army Campaign Support Plan, as required by Army Regulation 11-31 and Department of the Army Pamphlet 11-31.

(U) Rec. 2.a: The DoD OIG recommended that the Commander, 1st Security Force Assistance Brigade, in coordination with the Commander, U.S. Army South. establish and implement measures of performance and measures of effectiveness to assess the execution of securityforce assistance tasks in the Army Support Campaign Plans, as required by Army Techniques Publication 3-96.1.

(U) The DoD OIG recommended that the Commander, 2nd Security Force Assistance Brigade, in coordination with the Commander, U.S. Southern European Task Force-Africa. establish and implement measures of performance and measures of effectiveness to assess the execution of security force assistance tasks in the Army Support Campaign Plans, as required by Army Techniques Publication 3-96.1.

We recommend the Vice President, River Operations, develop a plan to prioritize and complete overdue inspections.

We recommend the Vice President, River Operations, emphasize the importance of recording the correct completion date for informal inspections.

We recommend the Vice President, River Operations, evaluate the open recommendations and determine a priority and schedule for completion.

We recommend the Vice President, River Operations, evaluate the engineering task list and determine if open items should be closed, addressed, or left on the list.

We recommend the Vice President, River Operations, revise operations, maintenance, and inspection manuals to include an accurate listing of required inspections for all dams.