Open Recommendations

We recommend that OSMRE require the Kentucky Division of Abandoned Mine Lands to ensure the payroll expenses are properly supported by personnel activity reports reflecting actual time worked on Federal grant programs.

We recommend that OSMRE resolve the unallocable payout of accrued employee sick leave totaling $25,823.

We recommend that OSMRE resolve the Federal share of questioned costs related to unreasonable costs totaling $165,763.

We recommend that OSMRE require the Kentucky Division of Abandoned Mine Lands to review employees' work descriptions to determine the correct subaccounts to use according to OSMRE's Federal Assistance Manual and Guidance on the Bipartisan Infrastructure Law Abandoned Mine Land Grant Implementation, as well as Kentucky's Infrastructure Investment and Jobs Act abandoned mine land grant application.

We recommend that OSMRE update policies and procedures to require States to obtain OSMRE determination of Build America, Buy America Act applicability on Infrastructure Investment and Jobs Act-funded abandoned mine land projects that the State believes are not subject to this provision of the Act.

In January 2025, we alerted the Chief, Direct File, to our concern that taxpayers were allowed to submit incorrect tax returns through Direct File. We recommended that Direct File immediately implement programming to ensure that it did not submit tax returns with errors that it could alert the taxpayer to fix, based upon information readily available.

The Commissioner, LB&I Division, should ensure that future initiatives involving complex tax returns do not duplicate steps in the compliance risk analysis process and consider the statute of limitations to allow examiners sufficient time to review and take appropriate compliance actions.

The Commissioner, LB&I Division, should develop procedures to ensure that all large partnership returns filed throughout the year are considered for risk assessment by the LPC Program.

We recommend that the Millennium Challenge Corporation determine the allowability of $27,000 in ineligible questioned costs on pages 40 and 41 of the audit report and recover any amount that is unallowable.

Determine whether the more than $83.3 million charged in FY 2024 for workstation services to customers were supported and allowable, and recover as appropriate.

Establish control activities, in accordance with GAO’s Green Book, to include procedures for workstation services billing to ensure bills submitted to agencies are accurate and supported.

Update policies and procedures to comply with the 2007 Code of Federal Regulations and the 2015 USDA Agriculture Property Management Regulations as required, to ensure that computers with memory capabilities are classified as sensitive personal property.

We recommend that Division of Facilities Management and Construction update the facility management system with new school building information identified in this report.

We recommend that BIE develop policies and procedures that clearly communicate which fire system-related deficiencies require fire watches, to include roles and responsibilities.

We recommend that BIE ensure facilities managers are held accountable for timeliness and accuracy of information in the facility management system.

Train management at all delivery units in the district on the proper procedures for reporting delayed mail.

Enforce the requirement for Station B and Cleveland Heights Branch management to monitor fuel card purchases, including annotating all high-risk fuel transactions with an appropriate comment.

We recommend that the PBS Commissioner strengthen oversight to ensure full compliance with fire protection requirements by:
a. Establishing and implementing procedures and controls to verify compliance with National Fire Protection Association (NFPA) standards and PBS policies, including consistent use of the National Computerized Maintenance Management System for planning, tracking, and documentation.
b. Ensuring all fire doors are promptly inspected, repaired, or replaced to maintain proper functionality and compliance with applicable safety standards and fire codes.
c. Conducting and documenting fire drills at sufficient frequency to meet NFPA Standard 101, Life Safety Code; Federal Management Regulation Part 102-74, Facility Management…

We recommend that the PBS Commissioner provide training to PBS building management at the U.S. Tax Court Building and the contracting officer’s representatives to ensure the building’s operations and maintenance contractor adheres to contract provisions related to the building’s fire protection requirements.

We recommend that the Director of the Census Bureau strengthen the independent review process for future site selections to ensure that independent reviews are rigorous, transparent, and well documented, with clear evidence to verify that site selection criteria are data driven, methodology is consistently applied, review findings are thoroughly recorded and justified, and final decisions receive explicit approval.

We recommend that the Director of the Census Bureau document all aspects of the site selection process, including independent
reviews, plans, methodology, assumptions, data analyses, meetings, substantive deliberations and feedback, and interim and final decisions before making future site selections.

For the questioned PCNs and any future firm-fixed-price construction contracts, require the Project team to obtain documentation supporting overhead and profit markups on work for which SI is entitled to a credit and ensure that the contractors and/or subcontractors credit SI the appropriate markup amount.

Determine and document the allowability of the $14,112 in questioned costs (or less if the proposed price used a markup that was less than 21 percent) for the overhead and profit markup that should have been accounted for when calculating the total credits due from PCNs 4 and 17, and recover any amount determined to be unallowable.

Review Air Wisconsin’s requested amount for unallowable expenses under PSP2 and PSP3, and seek reimbursement for overpayment, if applicable.

Seek reimbursement of $(REDACTED) overpayment of PSP1 financial assistance