Open Recommendations

Rec. A.1.b.3: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for General Equipment.

Rec. A.1.b.4: The DoD OIG recommended that the Assistant Deputy Commandant for Programs and Resources of the Marine Corps perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for General Equipment.

Rec. B.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require Military Departments to perform a full reconciliation of Operating Materials and Supplies provided to the Government of Ukraine under Presidential Drawdown Authority Execute Orders 1?37 to ensure those assets are revalued according to the DoD's Presidential Drawdown Authority policies.

Rec. B.1.a.1: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.a.2: The DoD OIG recommended that the Assistant Secretary of the Navy (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.a.3: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.a.4: The DoD OIG recommended that the Assistant Deputy Commandant for Programs and Resources of the Marine Corps perform a review of Presidential Drawdown Authority Execute Orders 38?56 to ensure that the Execute Orders complied with DoD's Presidential Drawdown Authority policies for Operating Materials and Supplies.

Rec. B.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments to develop and implement procedures to ensure there are adequate controls over valuing defense articles provided under Presidential Drawdown Authority.

(U) Rec. A.1.a.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, strengthen Financial Improvement and Audit Remediation guidance to clarify and define reporting requirements of Financial Improvement and Audit Remediation contracts for classified activities.

(U) Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement a process to ensure that the Audit Resources Budget Submissions the DoD Components report are complete and meet the Financial Improvement and Audit Remediation reporting requirements.

(U) Rec. A.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement a process to ensure that audit remediation tasks across the DoD Components are not conflicting.

(U) Rec. A.2.b: The DoD OIG recommended that the Assistant Secretary of the Navy (Financial Management and Comptroller) develop and implement a centralized process to monitor Financial Improvement and Audit Remediation efforts across all commands. At a minimum, the process should include performing annual data calls, identifying Financial Improvement and Audit Remediation contracts, and verifying that the information submitted for the Audit Resources Budget Submission is complete and accurate.

(U) Rec. B.1.a: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) develop and implement a strategy to align their Financial Improvement and Audit Remediation contracts to the annual Secretary of Defense audit priorities and their Component roadmaps to meet audit remediation goals. At a minimum the strategy should include how they plan to use their contractors and an evaluation of current contract requirements to meet the remediation goal of receiving an unmodified audit opinion by December 31, 2028.

(U) Rec. B.1.c: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) develop and implement a strategy to align their Financial Improvement and Audit Remediation contracts to the annual Secretary of Defense audit priorities and their Component roadmaps to meet audit remediation goals. At a minimum the strategy should include how they plan to use their contractors and an evaluation of current contract requirements to meet the remediation goal of receiving an unmodified audit opinion by December 31, 2028.

(U) Rec. B.2.c: The DoD OIG recommended that the Assistant Secretary of the Air Force (Financial Management and Comptroller) develop and implement a plan to reduce the use of contractors when transitioning their Component from remediation to sustaining an unmodified audit opinion. At a minimum, the plan should include how they will transfer the contractor's knowledge to their workforce and estimate the level of contractor assistance still needed.

(U) Rec. B.3.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement performance measures to monitor the Financial Improvement and Audit Remediation contracts for overall effectiveness, including verifying the appropriateness of the tasks and funds spent.

We recommend that CPB management require KMOJ-FM to identify the corrective actions and controls it will implement to ensure future compliance with Act and CPB requirements for open financial records.

The CIO should ensure that ******************************************* *********************************************** are remediated by the plan of action and milestones due date.

1. We recommend that the Assistant Secretary of Commerce for Communications and Information and NTIA Administrator direct FirstNet Authority's Chief Executive Officer and Chief Procurement Officer to modify the current quality assurance surveilance plan (QASP) to ensure: a. surveillance methods are sufficiently defined and detailed to verify that AT&T's performance meets contract requirements and the Act's requirements for all work requiring surveillance, including all the criteria of a device connection; and b. device connection target KPIs are sufficiently designed to accurately measure performance.

2. We recommend that the Assistant Secretary of Commerce for Communications and Information and NTIA Administrator direct FirstNet Authority's Chief Executive Officer and Chief Procurement Officer to direct the contracting officer's representative to document and maintain all surveillance activities, to include surveillance activities conducted by subject-matter experts, in the official contract file.

3. We recommend that the Assistant Secretary of Commerce for Communications and Information and NTIA Administrator direct FirstNet Authority's Chief Executive Officer and Chief Procurement Officer to direct the contracting officer's representative to follow the QASP to conduct sufficient surveillance of device connection targets, to include performing random audits, reviewing AT&T's QCP results, and holding AT&T accountable via remediation actions for deficiencies in reporting and performance.

Ensure consistent language in various publications when communicating to detainees about the grievance and request processes.

Maintain complete and consistent records on sexual harassment allegations and continue training staff on Sexual Abuse and Assault Prevention and Intervention complaint processes.

Ensure facility grievance logs are accurate.

Ensure ICE staff maintain an updated log of detainee grievances to ICE.