Open Recommendations

Embassy Abuja should dispose of excess expendable and nonexpendable property in accordance with Department guidelines.

Embassy Abuja should adhere to travel regulations in accordance with Department standards.

Embassy Abuja should manage the fuel and motor vehicle transportation coupon program in accordance with Department guidance.

Embassy Abuja should review its unliquidated obligations in accordance with Department standards and put up to $1.2 million to better use.

Embassy Abuja should review and revise locally employed staff position descriptions and classify them in accordance with Department standards.

Embassy Abuja should complete all information systems security officer responsibilities in accordance with Department standards.

Embassy Abuja should install emergency power-off switches inside the server rooms adjacent to each egress door, in accordance with Department standards.

We recommend that Retirement Services update their SOP to provide guidance on when exceptions to pulling a credit report would be warranted. The SOP should also discuss alternate procedures to validate income and expenses, when Retirement Services cannot obtain the credit report.

We recommend that the OCFO and Retirement Services develop policies and procedures to ensure that the total (gross) amount of the overpayment(s) is reported as an improper payment, along with controls to validate the proper amount is reported.

The Chief Privacy Officer should ensure that privacy controls for cloud systems are implemented within one year from when updated FedRAMP guidance is approved and released. However, if this is not feasible, the privacy controls should be implemented following the current established continuous monitoring testing plan.

The Commissioner, Wage and Investment Division, and the Commissioner, Small Business/Self-Employed Division, should consider expanding the use of soft notices to address potentially erroneous PTC claims. These notices should provide individuals with information specific to the eligibility or reporting requirements related to the potential error the IRS identified and suggest the filing of an amended return, if an error has occurred.

The Commissioner, Wage and Investment Division, should notify the 317,418 taxpayers we identified, who potentially received less PTC than they were entitled or repaid more APTC than required, that they may qualify for additional PTC or overpaid APTC and encourage them to file an amended Tax Year 2021 return, if applicable.

The Commissioner, Wage and Investment Division, should develop processes, such as the use of courtesy letters to notify individuals of their potential eligibility, to proactively assist taxpayers who, based on available tax return and Exchange data, potentially claimed less PTC than entitled or paid more APTC than required.

Provide additional guidance and training to servicers to address common loss mitigation issues found during this audit.

Update the Save Your Home - Tips to Avoid Foreclosure brochure to include new loss mitigation options as they are introduced and require servicers to send this additional information to delinquent homeowners. This could be done as a redesign of the existing brochure or as addendums to the brochure for temporary programs.

We recommend that the BIA develop a method to track and monitor the closeout process of Public Law 93-638 agreements.

We recommend that the BIA develop a methodology for identifying Public Law 93-638 agreements where the completion of specific administrative tasks would result in ability to close agreements.

We recommend that the BIA take appropriate action on the 183 agreements with $5,070,072 in unused funds identified in this report.

We recommend that the Deputy Assistant Secretary work with the Authority to assess the risk of potential improper payment for projects PW273 and PW100 and vouchers 576322, 583423, and 578761.

Establish a process to regularly determine whether back-end edit routines should be added, updated, or discontinued to increase the accuracy and number of reinstatements.

Track all back-end edit routine costs to regularly determine whether each edit routine is a prudent use of SSA’s limited resources.

We recommend that the FWS require the Department to address the questioned costs related to unfunded liabilities totaling $1,366,999 (Federal share) in consultation with appropriate U.S. Department of the Interior offices to determine if the costs are allowable pursuant to Federal regulations and award terms and conditions.

Rec. 1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, develop and implement procedures to monitor future Economy Act transactions to ensure the: 1. Providers are reimbursed for costs incurred. 2. Support agreements are documented. 3. Processes are efficient or economical and in the best interest of the Government.

Rec. 1.c.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to return all Building Partner Capacity funds in the Foreign Military Sales Trust Fund to the accounts from which the funds originated.

Rec. 1.c.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, coordinate with the Director of the Defense Security Cooperation Agency to develop and implement a policy that requires the Foreign Military Sales Trust Fund be used only for the purposes outlined in sections 2761 and 2762, title 22, United States Code.