Open Recommendations

We recommend that CFTC include pre-approval checks for fund availability in its training; enhance controls to alert AOs of disbursements requiring approval before the 30-day timeframe expires and ensure that disbursements are not approved without adequate supporting documents.

We recommend that CFTC enforce the use of centrally billed accounts for travel cards used for international travel.

We recommend that CFTC develop and implement a comprehensive policy that mandates the immediate deactivation of all purchase and travel cards upon notification by HR of an employee’s separation or transfer. Additionally, instituting a regular monitoring system to track and validate the deactivation status of charge cards for all separated employees is recommended. Monthly reviews of charge card activity reports should also be conducted to identify any lapses in the deactivation process to prevent unauthorized use.

We recommended that CFTC review, revise, and update all travel policies to align with the current requirements of the Federal Travel Regulations, OMB directives, and the Government Charge Card Abuse Prevention Act.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that GiveDirectly, Inc., corrects the material weaknesses in
internal control over financial reporting detailed on pages 32 to 34 of the audit report.

We recommend that USAID's Office of Acquisition and Assistance Cost, Audit and Support Division/Contract Audit Management Branch verify that GiveDirectly, Inc., corrects the instances of material
noncompliances detailed on pages 32 to 34 of the audit report.

We recommend that USAID/Mozambique verify that Centro de Aprendizagem e Capacitao da Sociedade Civil corrects the one material weakness in internal control identified on pages 25 and 28 of the audit report.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

Correct all processing errors on cases identified by the review team and report the results to the Office of Inspector General.

The Director, Submission Processing, should lead a review that includes the Directors of Accounts Management, Field Assistance, Media and Publications, and Online Services to add cautionary language to the appropriate forms and publications instructing taxpayers not to use a third-party carrier when paying a balance due that is addressed to a P.O. Box address (Lockbox).

The Director, Submission Processing, should coordinate with FMSS to create a guide for shared mailrooms not staffed with full-time IRS personnel or contracted staff. The guide should clearly document the time within which taxpayers’ checks and related documents must be routed to the appropriate Submission Processing Center.

The Director, Submission Processing, should coordinate with other Taxpayer Service functions, such as Field Assistance, Accounts Management, and FMSS to include a requirement to identify on Form 3210 any forms received with misrouted remittances.

The Director, Submission Processing, should include instructions in the Annual Lockbox Filing Season Readiness Plan to conduct readiness checks or inspections of IRS mailrooms closest to the Lockbox sites. Ensure the sites are staffed and have current instructions specific to processing misrouted Lockbox mail.

Develop, implement, and document a comprehensive process for proactively identifying and managing the risk of train strikes. In the context of this new process, the company should consider formalizing successful initiatives that it is currently piloting, as well as expanding implementation of the key practices we identified in this report.

We recommend the Vice President, Transmission Planning and Projects, work with Financial Operations and Performance to develop a strategy to align their forecasted spend and funding.

We recommend the Vice President, Transmission Planning and Projects, continue to identify opportunities to improve project estimation and execution.

Executive leaders ensure facility staff develop and implement processes to properly disinfect wheelchairs, remove dust from ceiling vents, and repair walls.

Veterans Integrated Service Network leaders ensure facility executive leaders provide effective oversight of the environment of care program.

We recommend that the Ohio Department of Medicaid ensure providers correct the 117 instances of provider noncompliance identified in this report.

We recommend that the Ohio Department of Medicaid improve its oversight and monitoring of all providers.

We recommend that the Ohio Department of Medicaid work with providers to improve their facilities, staffing, and training.

We recommend that the Ohio Department of Medicaid ensure providers correct the 117 instances of provider noncompliance identified in this report.

We recommend that the Ohio Department of Medicaid improve its oversight and monitoring of all providers.

We recommend that the Ohio Department of Medicaid work with providers to improve their facilities, staffing, and training.

Seek the opinion of the Office of General Counsel on whether the identified potential overbillings could or should be recouped.