Open Recommendations

Determine an amount of questioned costs and recover from the Tribe, if applicable.

Update the Financial Assistance Guidance Manual and other policies to reflect current authorities and oversight needs for OTAs, and clarify which provisions of the manual and other policies apply to these agreements.

Direct responsible field offices to require the grantees identified by the audit to either provide documentation to support $227,260 in unsupported payments or reimburse their programs from non-Federal funds for costs they cannot support.

Provide guidance to field office staff to clarify the statutory requirements in 42 U.S.C. 5305(a)(24) regarding a principal reduction and a downpayment for direct home-ownership assistance activities.

Rec. 1.g: The DoD OIG recommended that the Assistant Secretary of the Army (Financial Management and Comptroller) develop a process to maintain credit values given for returns for credit and unserviceable credit transactions.

Rec. 1.a: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should identify staff positions responsible for executing proper triannual reviews.

Rec. 1.b: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should include detailed review requirements to ensure that each commitment, obligation, accounts payable, unfilled customer order, and accounts receivable are properly recorded in the general ledger.

Rec. 1.c: The DoD OIG recommended that the Director of the Program Analysis and Financial Management Directorate, United States Transportation Command, develop and implement processes and procedures to execute triannual reviews in accordance with DoD Regulation 7000.14-R, "DoD Financial Management Regulation," volume 3, chapter 8, "Standards for Recording and Reviewing Commitments and Obligations." The processes and procedures at a minimum should include detailed instructions to ensure reports are prepared for submission in the DoD standard format and contain the valid, accurate, and complete status of each fund balance.

Rec. 1.a: The DoD OIG recommended that the U.S. Naval Academy Superintendent direct the U.S. Naval Academy Museum Director to prioritize the completion of a baseline inventory of all U.S. Naval Academy Museum assets and document the inventory results.

Rec. 1.b: The DoD OIG recommended that the U.S. Naval Academy Superintendent direct the U.S. Naval Academy Museum Director to reconcile the U.S. Naval Academy Museum Found-in-Collection and duplicate items with already accessioned inventory items when possible.

(U) Rec. A: Report is Classified.

(U) Rec. C: Report is Classified.

(U) Rec. C: Report is Classified.

(U) Rec. C: Report is Classified.

M/OAA/CAS/CAM determine the allowability of the $3,054,996 in questioned costs ($2,856,719 ineligible and $198,277 unsupported) identified on pages I-21 and II-1 of Gelman, Rosenburg & Freedman's audit report and the difference between the indirect cost rate charges and the approved rate of 14.41 percent for agreements AID-OFDA-G-13-00165, AID-OFDA-G-13-00145, and AID-623-A-12-00026 on pages I-6 to I-7 and recover from the African Development Solutions the amounts determined to be unallowable.

DCHA/FFP determine the allowability of the $101,902 in unsupported questioned costs identified on page I-21 of Gelman, Rosenburg & Freedman's audit report and the difference between the indirect cost rate charges and the approved rate of 14.41 percent for agreement AID-FFP-G-14-00001 on pages I-6 to I-7 and recover from the African Development Solutions the amounts determined to be unallowable.

Conduct a comprehensive review of U.S. Penitentiary Lewisburg's Special Management Unit that addresses the staffing, treatment, conditions of confinement, and performance metrics of the program.

Track all inmates in single-cell confinement and monitor, as appropriate, the cumulative amount of time that inmates with mental illness spend in restrictive housing, including single-cell confinement.

Identify all forms of restrictive housing utilized throughout its institutions and ensure that all local policies are updated to reflect standards for all inmates in restrictive housing consistent with established nationwide policies.

We recommend that the General Deputy Assistant Secretary for Community Planning and Development, develop and implement a quality control review process at the headquarters level to ensure compliance with monitoring requirements for reports and exhibits, to include but not be limited to explaining procedures performed and adequately explaining and providing supporting documentation for conclusions drawn.