Open Recommendations

We recommend that the Office of the Director ensure that the CIO has adequate involvement and approval in all phases of annual and multi-year planning, programming, budgeting, and execution decisions in line with FITARA and OMB Circular A-130 requirements.

We recommend the Bureau of Fiscal Operations develop or update, and implement comprehensive written policies and step by step procedures for all write-off and waiver processes, to include day to day operations, documentation and approvals, roles and responsibilities, and threshold requirements, to ensure consistency and compliance with applicable laws, regulations, and guidance.

We recommend the Bureau of Fiscal Operations conduct training on new policies and procedures to ensure that decision making is consistent.

We recommend the Bureau of Fiscal Operations update Management Control Review documentation to reflect the new policies and procedures and changes in write-off and waiver processing which resulted from the migration to Financial Management Integrated System.

Embassy Bogota should remove the KACTUS database from the dedicated internet network and conduct a risk assessment based on the National Institute of Standards and Technology’s Risk Management Framework.

CMS should take appropriate action to encourage participating States to obtain necessary authorities to fully implement Program requirements

Design controls to protect the insurance fund from improper partial claims that did not reinstate the loans to put $27.1 million to better use.

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

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.

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 HUDs Deputy Assistant Secretary for Grant Programs require the State to reimburse from non-Federal funds the $2,595,127 paid to purchase six properties that were not substantially damaged. Further, the State should identify and reimburse from non-Federal funds any additional Disaster Recovery funds used to acquire and dispose of the properties.

We recommend that HUDs Deputy Assistant Secretary for Grant Programs require the State to provide documentation to show that the remaining nine properties were substantially damaged or reimburse from non-Federal funds the $4,158,836 paid to purchase the properties. Further, the State should identify and reimburse from non-Federal funds any additional Disaster Recovery funds used to acquire and dispose of the nine properties.

We recommend that HUDs Deputy Assistant Secretary for Grant Programs require the State to conduct a review of the universe of properties purchased through the acquisition component of its program to ensure that properties were eligible and reimburse from non-Federal funds the Disaster Recovery funds used in connection with any additional properties found to be ineligible.

We recommend that HUDs Deputy Assistant Secretary for Grant Programs require the State to provide documentation showing that the acquisition component of its program has ended or improve its controls over the program to ensure that properties purchased are eligible. This recommendation includes but is not limited to updating its policies and procedures and implementing verification processes to ensure that it verifies information provided by applicants and other entities.

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.