Open Recommendations

The Executive Committee should conduct a thorough investigation and determine if the Purpose Statute and/or Antideficiency Act was violated as a result of the RRB’s Medicare reimbursement process and report violations in accordance with Office of Management and Budget Circular A-11.

The Bureau of Fiscal Operations should develop and certify an indirect cost methodology and rate that complies with Office of Management and Budget Circular A-87 using appropriate specialists and expertise.

The Bureau of Fiscal Operations should obtain Centers of Medicare and Medicaid Services approval for the indirect cost methodology and rate developed based on the recommendations in this report.

The Bureau of Fiscal Operations should determine the correct Medicare indirect cost reimbursement amount for fiscal years 2010 to current using the compliant indirect cost rate for the period.

The Bureau of Fiscal Operations should establish procedures requiring annual certification of the cost allocation plan and indirect cost rate prior to reimbursement that complies with Office of Management and Budget Circular A-87.

The Bureau of Fiscal Operations should establish a variance analysis control process that will help to identify indirect cost reimbursement miscalculations and ensure timely corrective action.

Complete the anti-backsliding study on the air quality impacts of the Renewable Fuel Standard as required by the Energy Independence andSecurity Act.

Determine whether additional action is needed to mitigate any adverse air quality impacts of the Renewable Fuel Standard as required by the Energy Independence and Security Act.

The General Access Control Policy and attendant procedures should be updated to include the elements outlined in the report.

Develop, document, and maintain a software inventory including license management policies and procedures.

Comply with and enforce HSPD-12 multifactor authentication supported by the Personal Identity Verification Card.

Provide training or document training completion by individual system owners on establishing, implementing, and maintaining logical access policies and procedures for systems that contain PII.

Support the cost reasonableness of the nine contracts or reimburse $408,958 to the appropriate Operating Fund, Capital Fund, and Housing Choice Voucher programs from non-Federal funds.

Rec. 1.b: The DoD OIG recommended that the Commander of U.S. Army Materiel Command review and correct moving average cost valuation for all Inventory, Available and Purchased for Resale.