Open Recommendations

We recommend the Assistant Secretary for Employee Benefits Security provide additional formal guidance to plan administrators to identify and adequately support the fair value of plan assets.

Rec. D.2.a-b: The DoD OIG recommended that the Office of the Under Secretary of Defense for Acquisition, Technology, and Logistics include guidance for both accompanied and unaccompanied housing within the Overseas Environmental Baseline Guidance Document for: a) control and remediation of mold; and b) radon evaluation and mitigation.

Take additional steps to ensure aged auxiliary beneficiaries without a Social Security number are alive.

Work with the state of California to obtain and process death information for the 64,193 non-beneficiary numberholders or process the death information contained in the California Department of Public Health data files used for the audit.

Rec. 1.b: The DoD OIG recommended that the Brooke Army Medical Center Commander review, research, and pursue collections on the remaining open delinquent medical service accounts.

We recommend that the Director of HUD's New York Office of Community Planning and Development instruct Palladia officials to provide documentation to justify that the $1,615,057 in unsupported costs is associated with eligible program activities. Any unsupported costs determined to be ineligible should be reimbursed from non-Federal funds.

We recommend that the Director of HUD's New York Office of Community Planning and Development instruct Palladia officials to strengthen oversight controls over disbursements to ensure that adequate supporting documentation is maintained and complies with applicable regulations.

We recommend that the Director of HUD's New York Office of Community Planning and Development instruct Palladia officials to follow its policies and procedures for record-keeping to maintain records that adequately identify the source and application of funds provided for financially assisted activities.

We recommend that the Director of HUD's New York Office of Community Planning and Development instruct Palladia officials to provide records detailing the funding sources of the non-Federal cash match for the six grant activities reviewed.

We recommend that the Director of HUD's New York Office of Community Planning and Development instruct Palladia officials to provide source documentation to substantiate that the $584,579 in required non-Federal cash matching funds for five of the six program projects reviewed were met.

We recommend that the Director of HUD's New York Office of Community Planning and Development instruct Palladia officials to reconcile its accounting records to ensure that total revenues and expenditures in its general ledgers reconcile to the revenues and expenditures reported in its annual performance reports and LOCCS.

Require controllers to maintain their own time-on-position records by signing in and out in Cru-X/ART.

Update selection rules for CAIVRS to provide for complete reporting of all ineligible borrowers to put $9.5 million to better use.

Status

Rec. 1.a: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) verify that the General Fund Enterprise Business System posting logic documentation is accurate and complete, and use it to validate General Fund Enterprise Business System general ledger account postings.

Rec. 1.b: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) direct the General Fund Enterprise Business System Program Management Office to reconfigure the General Fund Enterprise Business System to properly record Budget-to-Report transactions, including implementing system controls to address items identified in this report.

Rec. 1.d: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) use the General Fund Enterprise Business System to execute all Army General Fund appropriations.

Revise HUD's asset management fee policy to refederalize the Operating Fund program's management and bookkeeping fees and the Capital Fund program's management fees.

HUD should remove the provision that allows public housing authorities to charge asset management fees, which would ensure that at least $81.6 million in operating funds could be put to better use in meeting HUD program objectives.

Establish and implement procedures to reassess the management and bookkeeping fees periodically to ensure that they are reasonable. HUD should retain the documentation justifying the calculation of the rates.

Develop, document, and implement written procedures to ensure that fees charged to the asset management projects and Capital Fund program and expenses from the central office cost center are used to support HUD's mission.

A central review committee (including a representative of the Office of Procurement Services) approve any consulting projects that exceed pre-established cost thresholds.

Sensitive information redacted

Rec. F: The DoD OIG recommended that the Defense Contract Management Agency Director take the following actions in a timely manner to ensure that (i) the cost accounting practice used by Pratt includes the actual cost of collaboration parts in the allocation base used to allocate material overhead costs to U.S. Government contracts in accordance with the rules and regulations established by the Cost Accounting Standards Board, and (ii) the U.S. Government recovers any increased costs paid to Pratt since 2005 resulting from the contractor's use of a cost accounting practice determined by the DCMA to be noncompliant with CAS…

Discontinue using its low-rent public housing fund as a general fund to pay costs associated with its business activities until it has established appropriate controls.