Open Recommendations

USAID/Pakistan determine the allowability of $407,437 in questioned costs ($393,177 ineligible and $14,260 unsupported) detailed on pages 15 to 16 of the audit report and recover any amount that is unallowable.

The Small Business/Self-Employed Division’s Director, Field Collection, should regularly review sweeps data to identify and correct errors and ensure that it is accurate and complete before using it for management reporting.

The Small Business/Self-Employed Division’s Director, Field Collection, should remind all levels of management of the sweeps desk guide procedures and provide refresher training on their responsibilities in the sweeps process.

The Chief, Taxpayer Services, should evaluate and update computer programming to disallow the credit for qualified fuel cell property when taxpayers do not meet the minimum kilowatt usage requirement.

The Chief, Taxpayer Services, should develop processes to enforce and systemically verify that e-filed tax
******2******** returns claiming the Alternative Fuel Vehicle Refueling Property Credit have
***********2*********************** used to claim the credit.

The Chief, Taxpayer Services, should develop computer programming to limit the personal use part of the credit
***********2***********

The Chief, Taxpayer Services, should: Evaluate and update computer programming to fix the formatting issues that are resulting in improperly allowed fuel cell property credit amounts.

Incorporate all business-essential processes and related interfaces, as defined by product owners, during validation sessions, user acceptance testing, or equivalent procedures to accurately present system capability.

Enhance the test plan to incorporate a more robust, risk-based testing process that incorporates user-testing requirements for functional and nonfunctional business-essential processes related to interfaces.

The Overton Brooks VA Medical Center Director ensures root cause analyses are completed according to Veterans Health Administration policy including team composition, root cause analysis process steps, and timeliness.

The Overton Brooks VA Medical Center Director makes certain that oversight of the intensive care unit physician credentialing and privileging process is completed prior to physicians being scheduled and providing patient care, and monitors compliance.

In our August and September 2024 alerts, we recommended that the Chief, Business Continuity Operations Officer, should ensure that where TIGTA did not conduct an inspection, an immediate assessment is conducted on AEDs across the IRS AED program to identify and replace AED pad-paks expired or missing.

In our September 2024 alert, we recommended that the Chief, Business Continuity Operations Officer, should determine whether AEDs have been implemented at these IRS PODs. If so, provide documentation that supports AEDs have been provided at these PODs, e.g., serial numbers and locations of AEDs.

In our September 2024 alert, we recommended that the Chief, Business Continuity Operations Officer, should identify where AEDs have not been implemented at IRS PODs with more than 100 employees and determine whether an AED program will be implemented at these PODs, e.g., recruiting and training volunteers, installing AEDs, etc.

We recommend that ACL develop mitigating controls and strategies to address the high and moderate risks we identified.

Issue guidelines that clearly and comprehensively address MCSAP oversight responsibilities, to include: (a) reimbursement request review steps and documentation in support of these steps, (b) expectations for program and process reviews as well as onsite monitoring, and (c) documentation and supervisory review of quarterly report monitoring.

Revise monitoring plan guidelines to: (a) incorporate supervisory review and approvals of monitoring plans; (b) verify plans are fully completed and include rationale for any activities not completed; and (c) update the monitoring plan template, as needed, to reflect these changes.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

USDA OIG has determined that this recommendation contains sensitive information and will not be publicly released due to privacy concerns.

Take corrective actions to ensure that facilities and programs remove unauthorized sensitive information from collaborative application sites.

Expand roles and responsibilities of facility and program information system security officers and privacy officers to include the routine review of SharePoint and Teams site permissions and content.

Implement automated tools and policies, supported with training, to enable the timely and routine detection and correction of improper sharing and unauthorized content throughout VA.

Mandate standardized training for SharePoint administrators and owners to clarify and reinforce data security requirements.