Open Recommendations

Update the EPA’s guidance documents to require regions to establish time frames for permitting authorities to complete corrective actions inprogram and fee evaluation reports and clear, escalating consequences if timely corrective actions are not completed.

Update the Clean Air Act Title V guidance documents to establish criteria for when regions must conduct Title V fee evaluations and require a minimum standard of review for fee evaluations.

Provide training to EPA regional staff on the updated Clean Air Act Title V fee guidance and how to conduct fee evaluations.

Collaborate with regional staff to identify and make available the regional resources and expertise necessary to conduct fee evaluations.

We recommend that SCAN refund to the Federal Government the $54,318,154 of net overpayments.

We recommend that SCAN continue to improve its policies and procedures to prevent, detect, and correct noncompliance with Federal requirements for diagnosis codes that are used to calculate risk-adjusted payments.

(U) Rec. 1: The DoD OIG recommended that the Under Secretary of Defense for Research and Engineering, in coordination with the Service Components, develop a plan to implement the strategies identified in Test Resource Management Center's "Fiscal Year 2018-Fiscal Year 2028 Strategic Plan for Department of Defense Test & Evaluation Resources," and the additional projects the Arnold Engineering Development Complex has identified through the Service Program Objective Memorandum process to increase hypersonic ground test and evaluation capability and capacity.

(U) Rec. 2: The DoD OIG recommended that the Director of the Test Resource Management Center revise the strategic plan to incorporate options to eliminate all ground test and evaluation capability and capacity shortfalls necessary for hypersonic weapon system development.

As part of the ongoing process of revising the cost-sharing methodology, take the following actions: Clarify and document in the methodology, state partner contracts, or elsewhere, the extent to which the methodology will have state partners cover additional fixed asset and other capital expenditures, continue to have the company cover them, or some other solution.

As part of the ongoing process of revising the cost-sharing methodology, take the following actions: Work with Congress to ensure that the solution in recommendation 2b meets its intent under section 209 of PRIIA, and, if not, work with Congress on a resolution.

To ensure a common picture of the accuracy of the company’s bills and help address any recurring billing issues that arise, develop and begin to implement a process to track and regularly share with all state partners the number, type, and magnitude of errors that occur on state partner bills. To reduce the work burden, consider partnering with SAIPRC to assist with these efforts.

Establish in policy a process to consistently communicate to internal stakeholders and state partners any system changes the company makes that materially impact state partners’ costs, either before making the change or as soon as practical thereafter.

KPMG recommends that FAA ensure that policies and procedures for revoking access to the shared services center for separated users include:
a. Timely notifying shared services center managers of FAA employees that have separated from the agency to ensure that access is removed; and
b. Enforcing the timeline for removal of separated employees from shared services center, by reviewing active user listings on a periodic basis to ensure that no separated employees still have access.

STB management should review the current version of OMB Circular A-136 to independently verify that all required footnotes are included and bring any omissions to the service providers attention so that errors or omissions can be corrected.

STB management should review the service providers Financial Statement and Notes Review Checklist to verify that the checklist is up to date and includes all required elements per OMB and Treasury guidance and then complete the checklist independently. Alternatively, STB management should develop and complete its own review checklist based on current Treasury and OMB reporting requirements.

STB management should request its financial management service provider to:
a. Reevaluate the inclusion of account balances that were excluded in the Other Liabilities footnote, or
b. Disaggregate (i.e. separately report) intragovernmental other liabilities balances reported as a single line item on the balance sheet that are not included in the footnote so that the total amounts reported for Other Liabilities on the Balance Sheet and in the footnote agree.

STB should perform routine reviews of employee benefit elections and Official Personnel Folders to ensure they are complete and accurate.

STB should address missing or unavailable supporting documentation with its shared service provider to ensure that document retrieval tools are available and are working properly to allow retrieval of all stored documents.

STB management should work with the service provider to identify, at least quarterly, upward adjustments that have been offset by downward adjustments in the general ledger or perform an independent review of the general ledger activity of both accounts so that manual adjustments can be recorded to properly state the ending balances of both accounts, if needed.

STB management should design and implement policies and procedures which enhance the internal review process for upward and downward adjustment transactions and includes a reconciliation of the UDO balances with the supporting documentation to ensure that transactions have been recorded correctly.

STB should amend its existing policy regarding the review and approval of journal vouchers to include a review of all non-reversing entries recorded during the fiscal year and to review all year-end journal vouchers before they are recorded in the agencys general ledger.

We recommend the CIO: Enforce DOL requirements for implementing, auditing, testing and documenting exceptions to baseline configurations.

We recommend the CIO: Execute the OCIO and AO oversight process to ensure compliance with DOL requirements for the performance of Security Impact Analysis (SIA)s prior to the implementation of system changes.

We recommend the CIO: Develop clear standards for the documentation of information security controls and enforce the adherence to these standards through OCIO monitoring processes for developing, reviewing and maintaining system security plans and documentation.

Develop and implement procedures to verify the accuracy and completeness of displaced student counts that can be used for Federal reporting requirements related to the Emergency Impact Aid program.