Open Recommendations

Rec. 5: The DoD OIG recommended that the Chief Housing Officer direct the Deputy Assistant Secretary of Defense (Housing), in coordination with the Military Departments and the Department of Defense Comptroller, to perform an assessment and document the feasibility of alternatives for the future management of funding for government-owned and government-controlled unaccompanied housing, such as the expansion of unaccompanied housing privatization, separate appropriations, and funding targets with accountability standards.

Determine the allowability of the questioned transactions and recover $338,801, if applicable.

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We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to review its policies and procedures for drawing down Department grant funds to pay for corresponding grant expenditures and determine whether any updates are necessary to ensure funds drawn down from one grant (for example, CRRSA EANS) are not being used to pay for expenditures under another grant (for example, ARP EANS).

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure that Tennessee officials responsible for making, reviewing, and approving G5 drawdowns receive sufficient training on Federal rules and regulations and State policies and procedures related to drawing down funds from G5 and documenting the process correctly.

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to ensure full implementation of procedures that will identify, locate, and track assets purchased with EANS funds at nonpublic schools and verify that those assets were still being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the nonpublic school participates. If assets purchased with EANS funds are no longer being used for purposes related to COVID-19 or for allowable purposes under another Federal education program in which the…

We recommend that the Assistant Secretary for the Office of Elementary and Secondary Education require Tennessee, in consultation with the Governor of Tennessee, to retroactively obtain prior written approval from the Department for the three equipment expenditures or return the approximately $123,000 expended for those equipment purchases and perform a review of the remaining equipment expenditures to determine whether there are additional purchases that require prior written approval. Tennessee should also incorporate into its grants management policies and procedures a step to determine for any Department grants whether it is required to obtain prior approval from the Department for certain…

NEA should disallow the $1,560 unallowable ARP activity costs from the 2020 award and determine whether a refund is due.

We recommend that USAID/Tanzania verify that Christian Social Services Commission corrects the one material weakness in internal control detailed on page 40 of the audit report.

We recommend that USAID/Tanzania verify that Christian Social Services Commission corrects the two instances of material noncompliance detailed on pages 43 and 44 of the audit report.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the process to maximize the use of electronic records and bank access.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Reassess the Funds Held Outside of Treasury reconciliation process for ways to improve the process to address inactive accounts and close accounts as necessary.

We recommend that USADF Department of Financial Management and Finance and Chief Financial Officer: Revisit the current policy and procedures related to the recording of financial transactions and reconciliation of bank accounts for the Funds Held Outside of Treasury accounts and make the appropriate changes to ensure that the trial balance and financial statements reflect the true course of events that occurred in their appropriate period.

We recommend that OPM document and enforce system roles and functions for each system, identify and de-conflict incompatible role assignments, and implement changes to enable the ability to generate complete and accurate listings of users from all systems.

We recommend that OPM establish an ability to systematically track configuration changes that have been implemented into system production environments for auditability and monitoring purposes.

We recommend that OPM perform and formally document periodic reviews of system access in accordance with agency defined frequencies to validate the appropriateness of user access.

We recommend that OPM establish, enforce, and communicate system access provisioning and deactivation policies.

The Railroad Retirement Board’s Bureau of Fiscal Operations should implement a note disclosure checklist
for quality assurance and review to better incorporate the annual federal financial requirements into RRB's
quality assurance process to ensure its financial reporting is complete and accurate

The Railroad Retirement Board's Bureau of Fiscal Operations should improve journal entry
supporting documentation to fully explain why journal entries are being made in a consistent manner.

Improve the communication process between offices within the CPSC to ensure relevant and necessary financial reporting information requirements are communicated timely to achieve financial reporting requirements.

Provide training on the importance of internal control and segregation of duties based on updated policies and procedures.

Document their understanding of the acquisition process and determination of the appropriate recognition date of PP&E in order to update and enhance policies and procedures to align with the requirements of the applicable financial reporting standards.