Open Recommendations

Rec. 1: The DoD OIG recommended that the Director for Defense Intelligence (Intelligence and Security), Office of the Under Secretary of Defense for Intelligence, revise all applicable DoD policies to ensure the protection of essential DoD services and infrastructure.

Update Cyber Division Policy Guide 0853PG to include a minimum requirement for information that should be included in a victim notification and in victim notification leads, to ensure the consistency and effectiveness of victim notifications.

Pursue a mutually agreeable solution with OHS for ensuring all victim notification data is entered into Cyber Guardian.

Enhancing instructions to approving officials to look for sales tax paid by a cardholder, recurring purchases, and split purchases.

Enhancing the monitoring of the approving officials timely verification of purchase card transactions.

Documenting the monitoring of purchase card transactions to ensure cardholders’ recover sales tax paid and/or make a good-faith attempt to recover sales tax paid.

Documenting the monitoring of purchase card transactions to ensure split purchases are not occurring.

Monitoring purchase card transactions to ensure separation of duties from authorizing the purchases and making purchases.

Ensure Accounting Policy and Operations and Acquisitions purchase card policies are updated to reflect current practices.

Ensure Accounting Policy and Operations and Acquisitions update the controls and the methods used to monitor controls associated with the purchase card program.

Enforce the current policy of rescinding cardholder and approving official privileges if they fail to complete refresher training.

Improve the alternate control by informing cardholders and approving officials months prior to the refresher training due date.

We recommend that the State agency improve its oversight of the DSRIP program to ensure that (1) its contractor maintains the Medicaid claims data necessary to support its determinations for whether hospitals qualify for pay-for-performance incentive payments and (2) hospitals report information consistent with the performance measure criteria to the DSRIP program contractor.

We recommend that the State agency work with DOH, the DSRIP program contractor, and the 44 hospitals not covered by this review to determine whether the $131,511,277 ($65,755,639 Federal share) in pay-for-performance incentive payments to those hospitals was appropriate.

We recommend that the State agency work with DOH, the DSRIP program contractor, and the five selected hospitals to determine whether the $50,920,788 ($25,460,394 Federal share) in pay-for performance incentive payments to the five hospitals was appropriate.

Rec. B: The DoD OIG recommended that the Commanders of U.S. Central Command, U.S. Cyber Command, U.S. European Command, U.S. Indo-Pacific Command, U.S. Northern Command, U.S. Special Operations Command, U.S. Southern Command, and U.S. Strategic Command develop and implement written voting policies to support all eligible Uniformed Services personnel and their family members, including those in deployed, dispersed, and tenant organizations.

USAID/North Macedonia determine the allowability and collect as appropriate, $211,456 ($4,323 ineligible, and $207,133 unsupported), unliquidated advances, and any excess cash, as detailed in pages 23-28 and the transmittal letter of BDO's report.

USAID/North Macedonia's determine the allowability and collect as appropriate, the shortfall amount of $30,516, as detailed in page 11 of BDO's report.

We recommend that the State agency review the revenues reported on the fiscal reports of providers not reviewed in this audit and recover any excess unexpended funds.

We recommend that SAMHSA recover $1,800,212 from the State agency.

We recommend that the State agency develop and implement procedures to ensure that the necessary staff have access to Medicaid revenue data and reconcile the data with the revenue reported on providers’ fiscal reports.

We recommend that SAMHSA provide formal guidance to the State agency on amending the FFR to reflect actual SABG expenditures.