Open Recommendations

We recommend that the PBS Commissioner require contractors to use OSHA-compliant fall protection.

We recommend that the PBS Commissioner implement a consistent process for ensuring facility managers are aware of all open risk conditions in the Inventory Reporting Information System, address open risk conditions in a timely manner, and periodically review open risk conditions until they are abated.

We recommend that the PBS Commissioner improve risk management surveys to ensure survey inspectors identify and record all applicable roof fall hazards under OSHA 1910.28, Duty to have fall protection and falling object protection, consistently.

We recommend that the PBS Commissioner review all ongoing and future roof replacement projects to ensure they comply with P100 roof replacement requirements for a review of existing fall protection by a qualified consultant; and, if the fall protection is deemed inadequate, design and install OSHA-compliant fall protection.

We recommend that the PBS Commissioner post appropriate signage at all roof access points to warn employees, contractors, and tenants of roof fall hazards.

Follow up with AIPs that did not submit reports for the 148 required $200,000 Indemnity Reviews in CY 2022 and (1) determine whether the $61.9 million in questioned, unsupported indemnity cost were supported and allowable, and (2) recover any costs determined to be unsupported and unallowable.

Review CYs 2019 through 2023 and follow up with AIPs for unsubmitted reports for the required $200,000 Indemnity Reviews and, if adequate support is not provided, recover the unsupported indemnity amounts.

Develop and implement a process and procedures to regularly reconcile the required $200,000 Indemnity Reviews with the associated completion reports submitted by AIPs.

Direct the selected State agency to review the four sponsoring organizations that provided documentation and had meal count discrepancies, expand the review as appropriate, and determine whether the results warrant review of other sponsoring organizations as well.

Direct the selected State agency to provide further training to CACFP sponsoring organizations on point of service meal counts.

Direct the selected State agency to review the sponsoring organization identified in this finding that declined to provide acceptable State-required documentation to determine whether meal claims of more than $6.6 million are unsupported, recover any costs determined to be unallowable, and determine whether further action is appropriate.

Review and revise guidance such as Existing Flexibilities in the Child and Adult Care Food Program, dated July 26, 2013, as necessary, to provide clarity that States should enforce any additional operating requirements they prescribe.

We recommend SSA include terms or conditions in all contracts that require that contractors identified as having significant security responsibilities complete role based security training before they perform their assigned duties and, at least, each fiscal year thereafter.

We recommend SSA implement data validation controls before it processes the role based privacy training assignments to prevent errors and avoid confusion between different components.

We recommend SSA develop and implement a process to send stakeholders routine reminders to update personnel information and periodically validate that all stakeholder information is accurate.

The Chief, Taxpayer Services, should educate IRS representatives about the fraud scheme and require them to properly authenticate callers before providing tax account information, including tax deposit and tax transcript information.

Conduct a study to establish minimum loan thresholds for performing site visits, implement policies and procedures based the results of that study, and perform site visits to help facilitate appropriate liquidation of collateral on defaulted COVID-19 EIDLs in an effort to maximize collections.

Verify all delinquent COVID-19 EIDL obligors are reported to credit bureaus in a timely manner.

Confer with the DOJ to establish a reasonable standard for referral of delinquent COVID-19 EIDLs to the DOJ for litigation.

Complete efforts to develop and implement program-level goals and metrics for both the Regional and Significant Service Provider Examination Programs. This should include finalizing and implementing the Inherent Risk Methodology Analysis.

The Chief, Taxpayer Services, should perform a study to determine whether a new kiosk program that uses updated technology, or deploys laptops to TACs, would provide effective and efficient self-service options to taxpayers.

Evaluate which staff should have access to and should update the Consult Toolbox when records are requested or received and update the Consult Business Rules and Uses of the Consult Package Standard Operating Procedure to reflect necessary changes.

Include controls within the Consult Toolbox to prevent errors and improve data quality, including controls on administrative closure of low-risk consults and documenting the records-retrieval method.

Update consult closure policies and procedures to clarify requirements for administrative closure and determine whether metrics for the percentage of records received should be a requirement and included in policy.

Determine whether Veterans Health Administration facilities community care offices should continue to be required to use the administrative closure report for oversight of administratively closed consults, and if not, determine what reports should be required.