Open Recommendations

(U) Rec. 3: The DoD OIG recommended that the Army Deputy Chief of Staff, G?4 issue an execution order requiring all Force Provider module storage site personnel to record individual Force Provider components that require maintenance in Global Combat Support System-Army.

We recommend the TSA Administrator evaluate the organizational placement of the Insider Threat Program within TSA to determine optimal alignment to achieve its goals and objectives.

We recommend the TSA Administrator update existing TSA management directives to clarify and align law enforcement roles and responsibilities with TSA’s current strategic intent and eliminate policy conflicts. In particular, TSA MD 100.0 must clearly distinguish roles and responsibilities of ITS and TSA Investigations.

We recommend the TSA Executive Assistant Administrator for LE/FAMS develop Insider Risk Mitigation Hub policies to standardize communication and deconfliction practices between TSA Investigations and ITS.

We recommend the TSA Executive Assistant Administrator for LE/FAMS formalize and implement ITS policies and procedures in an approved SOP, including criteria agreed upon with TSA Investigations for referring and deconflicting allegations of misconduct.

We recommend the TSA Executive Assistant Administrator for LE/FAMS develop and implement a formalized training plan to ensure ITS personnel: • follow internal referral and investigation processes outlined in its approved SOP; and • possess appropriate levels of insider threat-related training to meet DHS Insider Threat Program Minimum Standards.

We recommend the TSA Executive Assistant Administrator for LE/FAMS develop a mechanism to accurately track and maintain ITS personnel training records.

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.

Evaluate whether VA should establish an enterprise-wide governance structure for Caseflow development, consistent with VA’s initial comprehensive plan to Congress.

Develop a well-defined roadmap for the future development and implementation of Caseflow.

Enforce contract requirements through improved oversight, ensuring violations are identified and remediated.

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.

Rec. A.1.a: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," to state that cost estimates for replacement of defense articles provided for Presidential Drawdown Authority must be supported by source data, estimating methodology, technical baseline descriptions, and evidence of management review. Such documentation should be detailed enough so that a cost analyst and auditor unfamiliar with the program could understand what was done and…

Rec. A.1.b: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, include the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," into DoD Regulation 7000.14?R, "DoD Financial Management Regulation."

Rec. A.1.c: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, update the January 8, 2025 memorandum, "Update to the General Business Rules for Use of Drawdown Authority and Replacement of Items and Reimbursement for Services Provided Under Presidential Drawdown Authority," to include the requirement that the Military Departments certify they have supporting documentation for the actual costs incurred for transportation and other services, including depot maintenance.

Rec. A.1.d: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the following officials, to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.1: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Army (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.2: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Navy (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.3: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Secretary of the Air Force (Financial Management and Comptroller), to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.

Rec. A.1.d.4: The DoD OIG recommended that the Under Secretary of Defense (Comptroller)/Chief Financial Officer, DoD, require the Military Departments, in coordination with the Assistant Deputy Commandant for Programs and Resources of the Marine Corps, to develop the policies and procedures needed to ensure that they retain supporting documentation for actual costs for the purpose of reconciling between billed costs and reimbursed amounts associated with Presidential Drawdown Authority replenishment funds.