Open Recommendations

We recommend that the Election Assistance Commission's Chief Information Officer implement EL3 logging requirements in accordance with Office of Management and Budget memorandum M-21-31.

We recommend that the Election Assistance Commission's Chief Information Officer establish and implement a formal Information Security Continuous Monitoring Strategy and an effective monitoring mechanism to track the progress of ongoing lessons learned.

We recommend that the Election Assistance Commission's Chief Information Officer identify and employ an automated notification mechanism to test its system level contingency plans thoroughly and effectively.

The Chief Information Officer and the Chief, Direct File, should ensure that Direct File developers document their test plan with traceability to test types, test cases, and test results.

Review each of the three case files to determine whether disciplinary action is warranted for failure to follow proper procedures, resulting in potential violations of taxpayer rights. Additionally, consider these errors when evaluating each employee’s performance in accordance with RRA 98 § 1204(b).

The Director, Collection Policy, SB/SE Division, should remind revenue officers of their obligation to comply with I.R.C. § 6103, ensuring that they follow the proper Oral Disclosure Consent procedures to prevent unauthorized disclosure of taxpayer return information and avoid any potential violation of a taxpayer’s rights under I.R.C. § 6103.

The Chief, Taxpayer Services, should ensure that the seven violations of RRA 98 § 1204(a) identified by TIGTA are discussed with the responsible employees and their managers to ensure that they understand the guidelines related to the use of ROTERs.

The Commissioner, LB&I Division, and the Chief, Taxpayer Services, should ensure that the 30 instances of noncompliance with RRA 98 § 1204(b) are discussed with the responsible managers to ensure that they understand the retention standard documentation requirements.

The Chief Human Capital Officer should create and implement a systemic fix to ensure that Section 1204 managers completing their quarterly certifications are automatically routed to the appropriate SharePoint page(s) when their responses necessitate additional information reporting about potential ROTER violations.

The Chief Human Capital Officer should perform an annual reconciliation to ensure that: 1) all Section 1204 employees assigned the yearly Section 1204 mandatory briefing are accounted for in the yearly Section 1204 population and 2) the entire Section 1204 population has been assigned the annual Section 1204 mandatory briefing.

Develop and implement formal procedures that monitor nondepository institution participants and address at-risk and unresolved collateral.

Assess electronic health record major performance incident data needs and contractually commit to real-time data sharing that will provide greater awareness of system operations.

Develop a formal procedure for verifying performance metrics and associated credits to ensure the department receives the remedies it is due under the contract.

Update the process for prioritizing major performance incidents to ensure that notification and resolution occur in a consistent manner.

Develop effective notification and resolution metrics that consistently capture results for all major performance incidents, regardless of the owner, and enforce them.

Identify the information needed in post-resolution reports, such as corrective and preventative actions, and require the contractor to consistently collect, verify, and report that information as a contract deliverable.

Develop a plan to ensure all clinicians are familiar with the national downtime procedures.

Identify the appropriate backup system and develop a training strategy to ensure clinicians can use the system during downtime.

Assess facilities patient safety reports identified during this audit to determine if additional actions need to be taken and, if so, provide an action plan.

Develop a mechanism to better identify major performance incidents and negative patient outcomes and provide a plan to prioritize and address their causes.

We recommend that USAID/Kenya and East Africa determine the allowability of $109,177 in ineligible questioned costs on pages 26 and 30 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that World Vision Kenya corrects the four instances of material noncompliance detailed on pages 44 to 52 of the audit report.

We recommend that USAID/Kenya and East Africa determine the allowability of $85,508 in unsupported cost-sharing contributions on pages 53, and 48 to 49 of the audit report and take any corrective action deemed necessary under ADS 303.3.10.3.

We recommend that Humana Health Plan, Inc. refund to the Federal Government the $6,777,385 of estimated overpayments.

We recommend that Humana Health Plan, Inc. identify, for the high-risk diagnoses included in this report, similar instances of noncompliance that occurred before or after our audit period and refund any resulting overpayments to the Federal Government.