Open Recommendations

Ensure lessons learned from the ML-2’s acquisition, contract, and project management are codified to inform future development efforts

Conduct a thorough analysis of the feasibility of utilizing the fixed-price option, and if NASA determines that it will not be exercised, remove the option from the ML-2 contract

2. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS implements appropriate, formal management controls for the NCCF.

3. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS delivers official requirements to OCS for development of the NCCF.

4. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS directs OCS to comply with all aspects of NESDIS requirements management policy.

5. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NCCF financial, project, and performance data is reported to OMB via the Federal IT Dashboard, in accordance with federal budget guidance.

8. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS conducts an after-action review to determine the root cause(s) of the security weaknesses detailed in the OIG penetration test report and creates POA&M(s) to resolve the root cause(s).

9. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS migrates the NCCF cloud system to a FedRAMP approved high-impact cloud platform or provides the equivalent protection.

10. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS revises NCCF security documents to ensure security controls align with the high-impact security requirements.

11. We recommend that the NOAA Administrator direct the NOAA Deputy Undersecretary of Operations to ensure NESDIS updates the NCCF's analysis of alternatives to include moving to a multi-region architecture and document a risk and cost-based decision on how NESDIS will meet the NCCF's availability requirements.

EXIM’s Office of Policy Analysis and International Relations should consider conducting a study with existing EEP exporters, to identify the key factors resulting in the decision to utilize EXIM for financing the EEP export. These key factors should then be assessed for potential inclusion into future outreach efforts with potential U.S. exporters to expand EEP transaction opportunities.

EXIM’s Chief Banking Officer should consider establishing periodic internal reporting of specific EEP outreach efforts by their office such that those efforts can be assessed for effectiveness in identifying and securing EEP authorizations. The reporting should include the type of outreach held, the attendees and any follow up meetings resulting from the outreach.

Establish procedures and controls to ensure that the appropriate field in AIMS is updated to include the taxpayer’s reported TPI plus unreported income identified during the examination in order to develop a measure of post-audit TPI.

The Commissioner, LB&I Division, should review the Division’s examination procedures to determine whether changes are needed in support of effective tax administration for large complex taxpayers e.g., large multinational corporations. This should include, but not be limited to, the use of the Economic Substance Doctrine, Principles of Collaboration, and the CAP program.

Subsequently remind agencies with late-filed SSRs or CAPs of best practices at least 60 days prior to their next scheduled filing due date, and that they may request a filing extension at least 30 days before their scheduled due date if extenuating circumstances exist.

Offer standardized training to any new HOA on the safeguard review process and best practices for submitting agency documentation.

Update policies to require follow-up with State agencies concerning any unsubmitted mitigation plans after their mitigation plan due dates have passed.

Develop procedures to ensure that finding information is accurately documented in the PFR, the SRR, and eCase as well as that case updates, case notes, relevant correspondence, and mitigation plan receipt dates are accurately documented in eCase.

Send an annual reminder to all State agencies to notify staff of their responsibility to report data incidents within 24 hours of identification.

Apply the RRA 98 § 1204(b) retention standard when evaluating IRS Collection employees, managers, and executives who intentionally disregard IRS policies concerning levy action on a tax period in which NFTL appeals were filed timely and determinations were still pending, and consider appropriate discipline in accordance with IRM 6.751.1, the manager’s guide to penalty determinations, and in consultation with Labor Relations and Small Business/Self-Employed Division Collection leadership.

Provide evidence to support that the owners corrected the 46 deficiencies for the 20 units with outstanding deficiencies. If the owners fail to provide evidence that they made the required corrections, HUD should require the Authority to implement its HAP enforcement procedures and provide supporting documentation to HUD evidencing that it did so.

Improve its quality control process for monitoring its inspectors to enhance the effectiveness of its unit inspections and ensure that all units meet HUD's and its own requirements to prevent more than $34 million in Program funds from being spent on units that do not meet HQS over the next year.

Pursue collection from the applicable owners or reimburse its HCV Program from non-Federal funds $106,477 ($180,309 - $73,832) in inappropriate HAP

Provide evidence to HUD that it has improved its controls and procedures for its stop payment process to ensure that (1) payments to owners comply with its HCV Program administrative plan and HUD requirements and (2) it maintains documentation to support stop payments and resumption of those payments for each unit as applicable.

Provide documentation to support that HAP was appropriately paid to the owners for the 66 units that had more than one stop payment. If additional HAP was inappropriately paid, the Authority should pursue collection from the applicable owners or reimburse its HCV Program from non-Federal funds.