Open Recommendations

We recommend the Senior Vice President, Generation Projects and Fleet Services, in conjunction with the Vice President, Supply Chain • Evaluate alternative contracting strategies for major projects. • Take steps to determine the reasonableness of fixed prices and project change requests.

We recommend the Vice President and Chief Information and Digital Officer, Technology and Innovation, perform a risk assessment of SharePoint® access management to identify additional controls to mitigate inappropriate access to nonpublic critical and sensitive information.

We recommend the Vice President and Chief Information and Digital Officer, Technology and Innovation, update TVA’s SharePoint® training to provide site owners with the knowledge they need to properly protect TVA nonpublic critical and sensitive information.

We recommend the Vice President and Chief Information and Digital Officer, Technology and Innovation, create a process to identify SharePoint® site owners and require them to complete initial and periodic refresher training.

The Chief Information Officer should re-establish the Technology Retirement Office or implement a similar enterprise-wide program to identify, prioritize, and decommission legacy systems.

In coordination with the Department of Justice (Department), continue to support implementation of the Final Rule by advancing counsel and responding expediently to requests for information that are routed to the BOP from various stakeholders.

We recommend that USAID/Kenya and East Africa determine the allowability of the $128,405 in ineligible questioned costs on page 20 of the audit report and recover any amount that is unallowable.

We recommend that USAID/Kenya and East Africa verify that Liverpool Voluntary Care and Treatment Health corrects the two instances of material noncompliance detailed on pages 45 to 46, and 48 of the audit report.

We recommend that USAID/Kenya and East Africa verify that Liverpool Voluntary Care and Treatment Health provides University Research Company International and FHI360 with a copy of the findings raised in Ernst & Young LLP's audit report for their review (a) to determine the allowability of any ineligible questioned costs identified on page 20 of the audit report pertaining to their particular subawards; and (b) to take any corrective actions regarding the instances of material noncompliance related to the subawards detailed on pages 42 to 46 of the report.

We recommend that USAID/Southern Africa verify that Anova Health Institute NPC corrects the one instance of material noncompliance detailed on pages 52 to 53 of the audit report.

Improve or enhance its antifraud efforts for the ESG program and incorporate fraud risk management practices that are consistent with the best practices identified in the Government Accountability Office's A Framework for Managing Fraud Risks in Federal Programs and Chief Financial Officers Council and Treasury Bureau of the Fiscal Services' Antifraud Playbook.

Obtain training or technical assistance as needed on the implementation of fraud risk management practices.

Develop a plan of action and milestones for revising the trailer utilization-calculated percentages in Surface Visibility to account for stacked containers and cubic feet.

Coordinate with MHMR to enhance its policies and procedures to ensure that performance reports are accurate and fully supported.

Coordinate with MHMR to ensure that contracts include the detailed statement of work and contractor rates and contractors provide detailed invoices that include the work that was completed prior to payment for services rendered.

Coordinate with MHMR to develop policies and procedures to ensure it retains indirect cost rate proposals and related supporting documentation, only includes allowable costs in the total direct costs base when applying its approved indirect cost rate to the grants, and is reporting its indirect costs information on FFRs submitted each quarter.

Coordinate with MHMR to ensure that the matching requirement is met.

Coordinate with MHMR to develop policies and procedures to ensure it maintains adequate records, including supporting documentation for its matching costs and it is reporting matching expenses on FFRs submitted each quarter.

Remedy $8,361 in unsupported contractor costs under Grant Number 15PJDP 22 GG 03809 DGCT.

Remedy $10,077 in unsupported other direct costs, including $7,009 under Grant Number 2020 DC BX 0110, $895 under Grant Number 2020 AR BX 0082, $364 under Grant Number 15PBJA 21 GG 03978 MENT, and $1,809 under Grant Number 15PJDP 22 GG 03809 DGCT.

Remedy $74,840 in unsupported matching costs under Grant Number 2020 DC BX 0110.

Remedy $116,254 in unallowable other direct costs, including $26,941 under Grant Number 2020 DC BX 0110, $79,726 under Grant Number 2020 AR BX 0082, $4,809 under Grant Number 15PBJA 21 GG 03978 MENT, and $4,778 under Grant Number 15PJDP 22 GG 03809 DGCT.

Remedy $39,712 in unallowable indirect costs, including $6,480 under Grant Number 2020 DC BX 0110, $24,802 under Grant Number 2020 AR BX 0082, and $8,430 under Grant Number 15PBJA 21 GG 03978 MENT.

Recover COVID-19 EIDL funds provided to the two ineligible borrowers.

Determine the allowability of the questioned ineligible amount of $194,233, on page 11 of the audit report and recover any amount that is unallowable