Open Recommendations

Enforce the requirement for the Tier 2 lead to perform the monthly audit of the inventory report. (New)

Develop, document, and communicate Supply Chain Risk Management procedures to address all FISMA Supply Chain Risk Management requirements. (Modified Repeat)

Develop and implement a written oversight process to ensure that Contracting Officer’s Representatives regularly provide the Office of Human Capital with names of contractors who require background investigations and that the Office of Information Technology confirms those background investigations are complete before contractors receive system access. (New)

Complete the Authorization To Use package that covers the Administrative Resource Center Financial System. (Modified Repeat)

Perform a gap analysis by reconciling all Security Information and Event Management solutions that are capturing logs. (New)

Design and implement control activities to ensure all 17 Government Accountability Office Green Book framework principles exist within the internal control program. Corrective actions should be implemented for any principle that operates with deficiencies to identify and remediate the cause(s) of the deficiencies. (Modified Repeat)

Work with AmeriCorps’ Office of General Counsel (OGC) and follow OMB Circular A-11, section 113.10, to determine if there are any potential violations, including violations of the Antideficiency Act. (New)

Complete its internal inquiry related to the overinvestment of the Trust Fund, document the causes and timing, and determine appropriate next steps in coordination with the Office of Inspector General. (New)

Evaluate its fund’s control system to mitigate the risk of overinvesting. (New)

Develop and implement standard operating procedures for analyzing account balances and monitoring significant fluctuations which will allow management to evaluate, document, and approve the reasonableness of balances and detect accounting errors in its financial statements. AmeriCorps should ensure these procedures and the staff responsible for performing, reviewing, and approving the procedures are documented. (Modified Repeat)

Establish policies and procedures that outline the roles and responsibilities of key staff, including those of its service provider, involved in the timely completion of the SF 132 and SF 133 reconciliation. (Modified Repeat)

Develop and implement standard operating procedures for performing, reviewing, and approving a comprehensive reconciliation of the SF 132 and SF 133 and ensure the documentation is reviewed and approved. (Modified Repeat)

Develop and implement performance goals to reduce the reliance of journal entries as a compensating measure. Performance goals should accompany the implementation of internal controls designed to analyze and address the root causes of financial reporting errors between financial management systems. (Modified Repeat)

Coordinate with all functional groups affected by financial system interfacing issues to implement all recommendations related to interfacing issues across financial systems and mitigate the remaining risks identified in the FY 2022 risk assessment. (Modified Repeat)

Conduct monthly reviews of transactions processed in Momentum and migrated to Oracle through interface or reported in Oracle using journal entries to ensure that there are no differences between the systems and that the correct object class codes were applied. (Modified Repeat)

Develop and implement internal controls designed to identify the root causes of all financial system interfacing issues, notify management of compatibility issues between Momentum and Oracle, and mitigate the issue from occurring for future transactions. (Modified Repeat)

Design and implement control activities to ensure all 17 Government Accountability Office Green Book framework principles exist within the internal control program. Corrective actions should be implemented for any principle that operates with deficiencies to identify and remediate the cause(s) of the deficiencies. (Modified Repeat)

Work with AmeriCorps’ Office of General Counsel (OGC) and follow OMB Circular A-11, section 113.10, to determine if there are any potential violations, including violations of the Antideficiency Act. (New)

Complete its internal inquiry related to the overinvestment of the Trust Fund, document the causes and timing, and determine appropriate next steps in coordination with the Office of Inspector General. (New)

Evaluate its fund’s control system to mitigate the risk of overinvesting. (New)

Develop and implement standard operating procedures for analyzing account balances and monitoring significant fluctuations which will allow management to evaluate, document, and approve the reasonableness of balances and detect accounting errors in its financial statements. AmeriCorps should ensure these procedures and the staff responsible for performing, reviewing, and approving the procedures are documented. (Modified Repeat)

Develop and implement performance goals to reduce the reliance of journal entries as a compensating measure. Performance goals should accompany the implementation of internal controls designed to analyze and address the root causes of financial reporting errors between financial management systems. (Modified Repeat)

Coordinate with all functional groups affected by financial system interfacing issues to implement all recommendations related to interfacing issues across financial systems and mitigate the remaining risks identified in the FY 2022 risk assessment. (Modified Repeat)

Conduct monthly reviews of transactions processed in Momentum and migrated to Oracle through interface or reported in Oracle using journal entries to ensure that there are no differences between the systems and that the correct object class codes were applied. (Modified Repeat)

Develop and implement internal controls designed to identify the root causes of all financial system interfacing issues, notify management of compatibility issues between Momentum and Oracle, and mitigate the issue from occurring for future transactions. (Modified Repeat)