Open Recommendations

Disallow and recover $40,384 in Federal costs from YouthBuild due to ineligible living allowance payments and insufficient member exit procedures at Philadelphia Youth for Change Charter School that were not identified by YouthBuild during monthly ARR reporting or subgrantee site visits.

Disallow and recover $7,533 in Federal costs and disallow $8,242 in match costs and recover the associated Federal costs from YouthBuild due to errors at Change Inc. that were not identified by YouthBuild during monthly ARR reporting or subgrantee site visits.

Require YouthBuild to determine the allowability, allocability, and reasonability of Change Inc.’s occupancy expenses and ensure that staff salary costs reported as Match costs are charged by grant activity or specific cost objective.

Require YouthBuild to enhance member timekeeping policies to align with Federal regulations for training limitations.

Require YouthBuild to verify that all subgrantees’ policies align with Federal regulations for training limitations.

Communicate any impacts to customers when permanently moving processing operations of a three-digit ZIP Code to another processing facility.

Update Handbook PO-408 to include the definition of service area, and clearly define when Mail Processing Facility Reviews are required.

OIG recommends that the Bureau of International Security and Nonproliferation include requirements to report on progress, challenges encountered, and other pertinent details, as suggested by 14 FAH-2 H-522.1, "Progress or Status Report," in contract task order terms and conditions for its assistance to Ukraine.

Rec. 2: The DoD OIG recommended that, until the Navy completes its migration to the Navy Enterprise Resource Planning system, the Assistant Secretary of the Navy (Financial Management and Comptroller), in coordination with the Department of the Navy Chief Information Officer, develop and implement effective internal controls to prevent over-execution in the Navy Standard Accounting, Budgeting, and Reporting System.

The Chief Management Officer should update purchase card, convenience check, and travel card program policies and procedures to ensure training, reporting, and micro-purchase threshold requirements are accurate.

The Chief Management Officer should develop and implement a process for tracking purchase and travel cardholder activity status and training due dates.

The Chief Management Officer should develop and implement a process to ensure compliance with the requirements of OMB Circular No. A-123, Appendix B, including, but not limited to, convenience checks, data analytics, sustainability and environmental purchasing, maintaining narrative and statistical reports for agency’s own use, and reporting statistical data to GSA.

The Chief Management Officer should develop and implement a process to ensure that travel vouchers are completed properly.

We recommend that USAID/BHA verify that Relief Society of Tigray in Ethiopia corrects the one instance of material noncompliance detailed on page 39 of the audit report.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Illinois to direct any LEAs that have not yet applied but plan to apply for ARP ESSER funds, to submit their ARP ESSER grant applications and plans to Illinois as soon as possible.

We recommend that in order to address the heightened risk associated with ARP ESSER funds, the Assistant Secretary for the Office of Elementary and Secondary Education require Illinois to design and incorporate into its documented procedures for reviewing LEA reimbursement requests protocols to sample LEA expenditures charged to ARP ESSER and review supporting documentation to ensure that applicable Federal, State, and local requirements are met.

(U) Rec. 1: The DoD OIG recommended that the Under Secretary of Defense for Personnel and Readiness monitor and conduct annual reviews of the recruitment, training, and promotion of the Information Operations Career Force, including military information support operations forces, in accordance with DoD Instruction 3608.11, and make appropriate recommendations to the Secretary of Defense and the Services.

(U) Rec. 2.a: The DoD OIG recommended that, before implementing any currently proposed change to the structure of the military information support operations workforce, the Commander of the U.S. Army Special Operations Command conduct a Capabilities-Based Assessment that considers establishing a conventional military information support operations capability in the Army's active component.

(U) Rec. 2.b: The DoD OIG recommended that, before implementing any currently proposed change to the structure of the military information support operations workforce, the Commander of the U.S. Army Special Operations Command conduct a Capabilities-Based Assessment that considers commissioning officers directly into a conventional Psychological Operations career field.

(U) Rec. 2.c: The DoD OIG recommended that, before implementing any currently proposed change to the structure of the military information support operations workforce, the Commander of the U.S. Army Special Operations Command conduct a Capabilities-Based Assessment that considers restructuring existing or creating new military information support operations units that better match current operational demand.

We recommend that the Under Secretary of Commerce for Standards and Technology and Director of NIST ensure NIST's Director of Grants Management implements a financial oversight process to ensure award recipients seek budget revision approvals for any changes above the allowable threshold or any spending in new budget categories.

Develop, document, and implement a process for analyzing excess service reports, identifying trends, and communicating results to enforcement staff.

Improve how excess service reports are submitted by railroads or processed by FRA to facilitate data collection and analysis.

Formally document the HOS audit process, including factors to consider when selecting railroads for audit (such as complaints, excess reports, and/or other factors), in a compliance manual or SOP.

Update the OP Compliance Manual, the Signal Compliance Programs and Policies, and/or General Manual to clarify the definitions of HOS-related activity codes for OP and S&TC disciplines so that inspectors can accurately record activities that do not result in findings of noncompliance and include specific guidance to inspectors completing HOS-related inspection reports, including the correct use of source codes for specific HOS activities, and when multiple same-day HOS reports should be created.