Open Recommendations

Direct Brown to strengthen its policies, procedures, and internal control processes for applying its federally negotiated indirect cost rates to NSF awards. These updated policies, procedures, and internal control processes should ensure Brown is: • Appropriately applying its indirect cost rates to all direct costs that should be included in its Modified Total Direct Cost base per its negotiated indirect cost rate agreements. • Accurately classifying all costs for accounts that are included within its Modified Total Direct Cost base per its negotiated indirect cost rate agreements.

Direct Brown to strengthen its internal controls for retaining documentation to support lodging expenses. These updated internal controls could include providing annual training to ensure travelers and individuals responsible for approving travel reimbursements are aware of the documentation required for reimbursement per its institutional policies.

Direct Brown to strengthen its monitoring procedures to ensure it appropriately applies the fringe benefit rates included within its negotiated indirect cost rate agreements.

Perform a comprehensive review of E3S for K-Area to identify whether there are gaps in access controls or SRS established procedures that have led to personnel accountability exceptions

Ensure additional compensatory measures are put in place and implemented to address any gaps identified based on the review

Implement monthly reviews of E3S exception logs to ensure timely identification of trends or determine the root causes of personnel accountability exceptions and address any issues identified

Ensure compensatory measures are put in place and implemented to address any gaps identified based on the comprehensive review performed in conjunction with the Savannah River Operations Office

Implement monthly reviews of E3S exception logs to ensure timely identification of trends or determine the root causes of personnel accountability exceptions and address any issues identified

We recommend that EAC confirm that the Georgia Secretary of State’s Office implements corrective action to address recommendation 8 in Report Number 21-11 issued by the Georgia Department of Audits and Accounts.

We recommend that EAC calculate lost interest due to the untimely deposit of 2018 and 2020 Election Security funds and ensure any amounts due are deposited into to the election fund.

We recommend that EAC require the Georgia Secretary of State’s Office to reconcile interest earned reported by the Georgia Office of the State Treasurer and interest earned recorded on the general ledger and correct any impacted financial reports for the reissued Section 101, reissued Section 251, and Election Security awards.

Embassy Malabo, in coordination with the Office of the Legal Adviser, should review the facts surrounding the Punta Europa compound events to determine whether attendance by Embassy Malabo staff comports with Department policy.

Embassy Malabo should cease attendance at the Punta Europa compound events until the Office of the Legal Adviser has made a determination and only resume attendance if permitted to do so.

Embassy Malabo, in coordination with the Bureau of Consular Affairs and the Bureau of Overseas Buildings Operations, should provide protection from the elements for consular applicants.

Embassy Malabo should bring its property management program into compliance with Department standards.

Embassy Malabo should bring its furniture and appliance pool program into compliance with Department standards.

Embassy Malabo should administer its housing program, in accordance with Department standards.

Embassy Malabo should implement internal controls for residential generator fuel deliveries and storage, in accordance with Department standards.

Embassy Malabo should bring its motor vehicle safety program into compliance with Department standards.

Embassy Malabo should bring the motor pool preventive maintenance program into compliance with Department standards.

Embassy Malabo should implement management controls for its fuel card program, in accordance with Department standards.

Embassy Malabo should bring its contracting officer's representative program for the local employee health insurance contract into compliance with Department standards.

Embassy Malabo should safeguard and dispose of controlled substances, in accordance with Department guidelines.

Embassy Malabo should manage medication inventory and processes, in accordance with Department guidelines and develop and adhere to a Pharmaceutical Disposal Plan.

Embassy Malabo, in coordination with the Bureau of Global Talent Management, should update its local compensation plan, in accordance with Department standards.