Open Recommendations

Rec. B.1.d.3: The DoD OIG recommended that the Defense Security Cooperation Agency Director work with the Defense Finance and Accounting Service-Indianapolis Director to develop and implement a Fund Balance With Treasury reconciliation process for all of the Security Assistance Accounts. The process should be documented in standard operating procedures, process narratives, and process maps.

Rec. B.1.d.4: The DoD OIG recommended that the Defense Security Cooperation Agency Director work with the Defense Finance and Accounting Service-Indianapolis Director to make the necessary corrections to the Defense Department Reporting System to collect and reconcile data so that the DoD can report all Security Assistance Account balances in the DoD Agency Financial Report.

Rec. B.1.d.6: The DoD OIG recommended that the Defense Security Cooperation Agency Director work with the Defense Finance and Accounting Service-Indianapolis Director to improve the management of overaged transactions so that the data and supporting documentation is readily available in a single location.

Perform quarterly reviews of eligibility system records to ensure that beneficiaries with dates of death are removed from Medi-Cal

Identify and recover unallowable payments made to MCOs during our audit period on behalf of deceased beneficiaries, which we estimated to be at least $70,989,604

We recommend that the State Agency refund $53,425,143 to the Federal Government

Revise DOT financial assistance policies to specify what officials are authorized to approve justifications for awarding financial assistance without full and open competition.

Develop and issue guidance to OAs for clearly identifying awards as R&D.

We recommend that Essence enhance its policies and procedures to detect and correct noncompliance with Federal requirements for all diagnosis codes used to calculate risk-adjusted payments.

We recommend that Essence identify, for the diagnoses included in this report, instances of noncompliance in the enrollee-years that occurred (1) during our audit period, but were not included in our judgmental sample, and (2) before and after our audit period, and refund any resulting overpayments to the Federal Government.

Determine the allowability of $518,700 in questioned costs ($27,047
ineligible and $491,653 unsupported) identified on page 25, and further detailed on pages 26-27 of the audit report, and recover any amount that is unallowable.

We recommend that Children’s Village review its claimed expenditures for FYs 2016 and 2017 (the second and third years of the grant awards) to determine whether they were claimed in accordance with Federal requirements and refund to the Federal Government any unallowable amount.

We recommend that Children’s Village determine whether resources are aligned as needed to ensure that all required documentation is maintained in UAC case files and that ORR policies and procedures are followed when releasing UAC to sponsors.

We recommend that Children’s Village take corrective action to ensure that its facility is free from potentially harmful conditions.

We recommend that Children’s Village refund to the Federal Government $2,623,785 in unallowable grant expenditures.

We recommend that Children’s Village implement financial management system procedures to ensure Federal funds are drawn down only when needed, all related obligations are paid timely, and grant funds are separately identified and segregated.

We recommend that Children’s Village ensure that all medical exams and educational assessments are documented and performed as required by ORR.

We recommend that Children’s Village ensure that costs are properly approved, allocated, and adequately supported.

We recommend that Children’s Village ensure that all employee requirements pertaining to background investigations and experience are met and documented.

Support that $3,136,798 in HOME funds disbursed was reasonable and supported in accordance with Federal requirements or repay from non-Federal funds any amount that cannot be supported.

Support that the City properly administered the HOME program and earned $130,667 in HOME administrative fees or repay from non-Federal funds any amount that cannot be supported

Reallocate the $487,483 in unspent funds to ensure that they will be put to their intended use or, if the activities remain open, maintain support to show that the HOME funds disbursed were reasonable and Reallocate the $487,483 in unspent funds to ensure that they will be put to their intended use or, if the activities remain open, maintain support to show that the HOME funds disbursed were reasonable and supported in accordance with Federal requirements.