Open Recommendations

The Chief Procurement Officer should revise the contract file checklists to include the following: a) a certification statement that the contracting officer added all applicable documents to the contract file; and b) managerial approval confirming the completeness of the contract file.

The Chief Procurement Officer should work with the Chief Financial Officer to develop a form that includes all the elements of the required quality assurance inspection report, provide training to the CORs on its use, and implement a requirement for consistent use.

The Director, Collection Policy, SB/SE Division, should update IRM 5.1.22, Field Collection Procedures-Disclosure, to accurately reflect the IRS disclosure guidance regarding I.R.C. § 6103(e)(8).

The Director, Examination, SB/SE Division, should remind Field Examination employees that a Form 8821 does not permit
the designee to act on behalf of the taxpayer.

The Director, Examination, SB/SE Division, should remind field examiners and group managers of the need to verify and document taxpayer representation before initiating contact and reinforce procedures for handling revocations or withdrawals of representation.

Complete POA&Ms and/or RBDs to document and track the **2** overdue configuration compliance vulnerabilities.

The Chief Information Officer should reconcile the platform asset inventory to the new inventory management system to ensure its completeness and accuracy.

Require the Threat Assessment Team to assess threats identified in Assault Threat Specialty Reports as jacketed cases and document them in the Threat Assessment Case Tracking system.

Reiterate guidance to the Threat Assessment Team lead on responsibilities for reporting incidents in the Threat Assessment Case Tracking system.

Clarify and reiterate guidance to facility managers on timely reporting incidents of workplace violence to their Threat Assessment Team.

We recommend that the Acting PBS Commissioner provide PBS project teams with annual training on the CMc project delivery method and any updated policies or guidance implemented in response to the audit findings. Training should provide PBS project teams with sufficient information to: 1. obtain adequate price competition for construction work under the GMP; 2. negotiate fees for contract modifications (overhead and profit) based on actual overhead rates and the degree of cost risk for each change; and 3. comply with FAR and GSAR accounting and auditing requirements to ensure that the government only pays actual costs under the GMP.

We recommend that the Acting PBS Commissioner update existing controls to ensure proper award and administration of CMc contracts. Revise the existing contract file checklist to include specific requirements for CMc contracts. Implement procedures to review, authorize, and monitor all contract changes that impact the GMP. Implement procedures to delegate Cost Accounting Standards administration responsibilities within PBS to a cognizant federal agency official. Implement procedures for interagency coordination when PBS is not the cognizant federal agency for a contractor. Develop and implement consistent monthly reconciliation procedures to ensure that contractors properly accumulate and record incurred project costs. PBS should also…

We recommend that the Acting PBS Commissioner implement a comprehensive review and approval process governing the use of the CMc project delivery method for new projects and those projects in the early stages of development (e.g., acquisition planning phase). At a minimum, the process should ensure that: 1. the assigned project teams clearly understand the requirements of the CMc project delivery method; and 2. effective internal controls are in place to properly award and administer the underlying CMc contracts.

We recommend that the Acting PBS Commissioner review PBS’s open CMc contracts to determine if PBS can make retroactive adjustments to recover the taxpayer dollars that have been used to pay excessive fees on CMc contracts.

We recommend the Commissioner of CBP establish clear, mandatory, and recurring fraudulent document training requirements for officers and agents. Such training should be updated periodically to keep pace with emerging tactics in fraudulent document methods.

We recommend the Commissioner of CBP develop and implement controls to ensure CBP officers and agents send documents to the Fraud Detection and Analysis Unit, as required.

We recommend the Senior Vice President, Transmission, evaluate Transmission’s budget and determine if there are other funds that could be reallocated to close the funding gap or consider escalating the request for additional funding.

Verify that Tech2Peace corrects the instance of material noncompliance detailed on pages 17 to 18 of the audit report

The Country Director establishes memoranda of understanding, or informal cooperative agreements with clear expectations, with the Madagascar ministries of health, education, and agriculture.

The Office of Volunteer Recruitment and Selection, the Office of Communications, and the post work together to develop and implement strategies that address applicant concerns specific to Madagascar to increase application and retention rates.

The Country Director develops post-specific procedures for receiving and responding to Safety and Security incidents, to include roles and responsibilities, and then trains staff in those procedures.

The Chief Information Officer should ensure that all existing legacy case management systems, and any new projects incorporated into the ECM platform, comply with the April 2025 legacy definition.

The Under Secretary for Health ensures that VA homeless program staff consistently document, in patients electronic health records, the clinical information from the Homeless Operations Management and Evaluation System.

The Under Secretary for Health makes certain that a suicide risk screening is completed with patients during intake into VA homeless programs, consistent with Veterans Health Administration policy.

The Under Secretary for Health ensures that staff complete suicide risk screening in response to danger of self-harm identified in the Homeless Operations Management and Evaluation System.